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

What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax?
Question 19
Bill
Demands and Recovery
Faq On GST (2nd Edition) Dated 31.3.2017
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

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