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of <h1>Transfer of Business Under GST Act 2017: Joint Liability for Unpaid Taxes, Amend Registration Promptly</h1> Under the Delhi Goods and Services Tax Act, 2017, when a taxable person transfers their business, whether wholly or partially, through sale, gift, lease, or other means, both the transferor and transferee are jointly and severally liable for any unpaid tax, interest, or penalties up to the time of transfer. This applies regardless of whether these amounts were determined before or after the transfer. Additionally, the transferee must pay taxes on supplies made after the transfer and, if registered, must amend their registration certificate within the prescribed period.
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