222.             ABC & Consultants, taxable person, is a partnership firm. There was a change in constitution of firm on 15.4.2017:

A: no change

B: resigned on 15.4.2017

C: appointed as new partner on 15.4.2017

Discuss the taxability if tax arising on 15.4.2017 is Rs. 2 lacs.

As per section 94(2) of the CGST Act,

Every partner, at the time of before & after reconstitution, shall be jointly & severally liable to pay Tax/ Interest/ Penalty due from Taxable Person