Question 18 - What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 18. What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax? Ans. Partners of any firm shall jointly and severally liable for payment of any tax, interest or penalty. Firm/ partner shall intimate the retirement of any partner to the Commissioner by a notice in writing liability to pay tax, interest or penalty up to the date of such retirement, whether determined on that date or subsequently, shall be on such partner. If no intimation is given within one month from the date of retirement, the liability of such partner shall continue until the date on which such intimation is received by the Commissioner.