Failure To Notify GST Commissioner About Partner's Retirement Makes Ex-Partner Liable For Firm's GST: Punjab & Haryana High Court

Section 90 of the CGST Act, 2017 extends the liability in case of partnership firm to its partners as well. Justices Lisa Gill and Sudeepti Sharma stated that “intimation of retirement of partner has to be given to the Commissioner by notice in writing and that in case, no such intimation is given within one month from the date of retirement, liability of such partner under fir…