Section 90 makes every partner personally answerable, with the firm, for the firm's GST dues. A retiring partner's liability runs up to retirement — but only if the department is told within a month.
Key points
- Under section 90 of the CGST Act, 2017, notwithstanding any contract or other law, a firm and each of its partners are jointly and severally liable for the firm's tax, interest and penalty.
- A retiring partner, or the firm, must intimate the retirement to the Commissioner; the partner is liable for dues up to the date of retirement, whether determined then or later (first proviso).
- If intimation is not given within one month of retirement, the partner's liability continues until the intimation is received (second proviso).
The provisions
90Liability of partners of firm
Statutory text
(1) 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.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is a partner personally liable for the firm's GST?
- Yes. Section 90 of the CGST Act makes the firm and each partner jointly and severally liable; a retiring partner remains liable up to retirement if intimation is given within a month.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
A limited liability partnership is a "firm" for this Chapter (Explanation to section 94), so its partners are within section 90 despite the limited-liability provisions of the LLP Act, 2008.