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Transfer of business liability: transferrer and transferee are jointly and severally liable for outstanding GST Liability for tax, interest and penalties on transfer of a business is joint and several between transferor and transferee to the extent of the transfer, covering liabilities determined before or after transfer; the transferee is liable for tax on supplies from the date of transfer and must apply within the prescribed time to amend registration if registered.
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.
<h1>Transfer of business liability: transferrer and transferee are jointly and severally liable for outstanding GST</h1> Liability for tax, interest and penalties on transfer of a business is joint and several between transferor and transferee to the extent of the transfer, covering liabilities determined before or after transfer; the transferee is liable for tax on supplies from the date of transfer and must apply within the prescribed time to amend registration if registered.
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