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        Question 32 - What could be the liabilities (in so far as registration is concerned) on transfer of a business?

        Faq On GST (2nd Edition) Dated 31.3.2017
        Chapter 3
        Registration

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        Registration obligation: transferee or successor must obtain fresh registration effective from the date of business transfer. The transferee or successor shall be liable to be registered with effect from the date of transfer or succession and must obtain a fresh registration effective from that date.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Registration obligation: transferee or successor must obtain fresh registration effective from the date of business transfer.

                                The transferee or successor shall be liable to be registered with effect from the date of transfer or succession and must obtain a fresh registration effective from that date.


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