Section 94 of CGST Act,2017 Liability in other cases

Section 94 of CGST Act,2017 Liability in other cases Section 94 of CGST Act,2017 from bare act : (1) Where a taxable person is a firm or an association of persons or a HinduUndivided Family and such firm, association or family has discontinued business

(a) the tax, interest or penalty payable under this Act by such firm, association orfamily up to the date of such discontinuance may be determined as if no suchdiscontinuance had taken place; and

(b) every person who, at the time of such discontinuance, was a partner of suchfirm, or a member of such association or family, shall, notwithstanding suchdiscontinuance, jointly and severally, be liable for the payment of tax and interestdetermined and penalty imposed and payable by such firm, association or family,whether such tax and interest has been determined or penalty imposed prior to or aftersuch discontinuance and subject as aforesaid, the provisions of this Act shall, so far as may be, apply as if every such person or partner or member were himself a taxableperson.

(2) Where a change has occurred in the constitution of a firm or an association ofpersons, the partners of the firm or members of association, as it existed before and as itexists after the reconstitution, shall, without prejudice to the provisions of section 90, jointlyand severally, be liable to pay tax, interest or penalty due from such firm or association forany period before its reconstitution. (3) The provisions of sub-section (1) shall, so far as may be, apply where the taxableperson, being a firm or association of persons is dissolved or where the taxable person, beinga Hindu Undivided Family, has effected partition with respect to the business carried on byit and accordingly references in that sub-section to discontinuance shall be construed asreference to dissolution or to partition. Explanation.For the purposes of this Chapter,

(i) a Limited Liability Partnership formed and registered under the provisionsof the Limited Liability Partnership Act, 2008 shall also be considered as a firm;

(ii) court means the District Court, High Court or Supreme Court.

---

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

---