Liability of partners of firm to pay tax
Commencement. 22nd June, 2017 for sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 1st July, 2017 for sections 6 to 9, 11 to 21, 31 to 41, 42 (except proviso to sub-section (9) of S 42), 43 (except proviso to subsection (9) of S 43), 44 to 50, 53 to 138, 140 to 163, 165 to 174.
Section 90 of the Central Goods and Services Tax Act, 2017 deals with liability of partners of firm to pay tax. 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 par The Act was enacted on 12 Apr 2017.
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.
Section 90, The Central Goods and Services Tax Act, 2017 (Act 12 of 2017).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
Referred to by 1
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
Harvinder Singh v. State of Punjab
Court's Decision & Legal Precedent
Final Order text dated 18.07.2025 (order-1.pdf): DB held under s.90 a retiring partner remains jointly/severally liable until written retirement intimation reaches the Commissioner within one month (or until later intimation); delayed firm-side intimation does not wipe liability; writ dismissed with liberty to appeal.
On this section: s.90 provisos applied — retirement intimation is the statutory cut-off for continuing partner liability.
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
2 instruments name this provision in its title or its text without being made under it.
Questions about Section 90
What have the courts held on Section 90 of the Central Goods and Services Tax Act?
Harvinder Singh v. State of Punjab (18 Jul 2025) is the leading judgment on this section among those set out below: s.90 provisos applied — retirement intimation is the statutory cut-off for continuing partner liability.
How do I find court cases under Section 90 of the Central Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: CGST Act 90, section 90 CGST Act, section 90 of the Central Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 1 reported judgment on this section is set out on this page, beginning with Harvinder Singh v. State of Punjab (18 Jul 2025).
What should I read with Section 90 of the Central Goods and Services Tax Act, and has it changed?
1 other provision in this corpus refers back to it. 2 instruments name it without being made under it, most recently Notification No. 35/2020 -Central Tax dated 03.04.2020 (2020), then Circular No. 113/32/2019-GST dated 11.10.2019 (2019).
When was Section 90 of the Central Goods and Services Tax Act enacted?
Section 90 of the Central Goods and Services Tax Act, cited as CGST Act 90, was enacted on 12 Apr 2017 as Act 12 of 2017. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions5109 words
- 142. Miscellaneous transitional provisions1966 words
- 140. Transitional arrangements for input tax credit1883 words
- 54. Refund of tax1858 words
- 110. President and Members of Appellate Tribunal, their qualification, appointment, conditions of service, etc1647 words
- 74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason pertaining to Financial Year 2024-25 onward1299 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 14 Oct 2026. This page is not a substitute for legal advice.