Section 90 – GST – States – LIABILITY TO PAY IN CERTAIN CASES – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Liability of partners of firm to pay tax. 90. Notwithstanding any contract to the contrary and any other law for the time being in force, where any firm is liable to pay any tax, interest or penalty under this Act, the firm and each of the partners of the firm shall, jointly and severally, be liable for such payment: Provided that where any partner retires from th
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