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<h1>Joint and several liability keeps transferor and transferee responsible for unpaid GST liabilities arising up to a business transfer.</h1> Where a taxable person transfers a business wholly or partly by any mode, the transferor and transferee are jointly and severally liable for tax, interest or penalty due up to the transfer date, whether determined before or after transfer; the transferee is liable for supplies from the transfer date and must, if registered, apply within the prescribed time to amend registration.