What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?

Question 19 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. 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 be 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 ret

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