Section 90: Liability of partners of firm to pay tax

Q: What does Section 90 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 90 CGST pertains to "Liability of partners of firm to pay tax". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 90 of The Central Goods and Services Tax Act, 2017 (CGST) governs liability of partners of firm to pay tax. As verified on 19 May 2026.

Q: Is Section 90 CGST still in force?

Yes, Section 90 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 90 CGST?

धारा 90 CGST is the Devanagari Hindi reference for Section 90 of the The Central Goods and Services Tax Act, 2017. Section 90 of The Central Goods and Services Tax Act, 2017 (CGST) governs liability of partners of firm to pay tax. As verified on 19 May 2026.

Q: What is Dhara 90 CGST?

Dhara 90 CGST is the Roman Hindi reference for Section 90 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 90 of The Central Goods and Services Tax Act, 2017 (CGST) governs liability of partners of firm to pay tax. As verified on 19 May 2026.

Q: How to cite Section 90 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 90, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 90 (India).

Law on Tips Editorial Board

- 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 the firm, he or the firm, shall intimate the date of retirement of the said partner to the Commissioner by a notice in that behalf in writing and such partner shall be liable to pay tax, interest or penalty due up to the date of his retirement whether determined or not, on that date:

Provided further that if no such intimation is given within one month from the date of retirement, the liability of such partner under the first proviso shall continue until the date on which such intimation is received by the Commissioner.