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of <h1>Tax Liability Jointly Held by Transferor and Transferee Under Meghalaya GST Act, 2017 for Business Transfers</h1> Under the Meghalaya Goods and Services Tax Act, 2017, when a taxable person transfers their business, either wholly or partially, through sale, gift, lease, or other means, both the transferor and transferee are jointly and severally liable for any outstanding tax, interest, or penalties up to the transfer date. The transferee must also pay taxes on goods or services supplied post-transfer and, if registered, must amend their registration certificate within the prescribed period.
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