Section 90 of CGST Act,2017 Liability ofpartners offirm to paytax
Section 90 of CGST Act,2017 from bare act :
Notwithstanding any contract to the contrary and any other law for the time beingin force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm andeach of the partners of the firm shall, jointly and severally, be liable for such payment:
Provided that where any partner retires from the firm, he or the firm, shall intimate thedate of retirement of the said partner to the Commissioner by a notice in that behalf in writingand such partner shall be liable to pay tax, interest or penalty due up to the date of hisretirement whether determined or not, on that date:
Provided further that if no such intimation is given within one month from the date ofretirement, the liability of such partner under the first proviso shall continue until the date onwhich such intimation is received by the Commissioner.

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Chapter XVI of the CGST Act,2017 covers ten sections relating to LIABILITY TO PAY IN CERTAIN CASESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 85 :Liability in case of transfer of business
Section 86 :Liability ofagent andprincipal
Section 87 :Liability incase ofamalgamationor merger ofcompanies
Section 88 :Liability incase ofcompany inliquidation
Section 89 :Liability ofdirectors of privatecompany
Section 90 :Liability ofpartners offirm to paytax
Section 91 :Liability ofguardians,trustees, etc
Section 92 :Liability ofCourt ofWards, etc.
Section 93 :Specialprovisionsregardingliability topay tax,interest orpenalty incertain cases
Section 94 :Liability inother cases