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    <title>Liability in case of transfer of business.</title>
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    <description>Where a taxable person transfers his business in whole or in part, the transferor and transferee are jointly and severally liable, wholly or to the extent of the transfer, for tax, interest and penalties due up to the date of transfer, whether determined before or after transfer. The transferee who carries on the business is liable to pay tax on supplies from the date of transfer and, if registered, must apply within the prescribed time to amend his certificate of registration.</description>
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    <pubDate>Thu, 22 Jun 2017 17:04:52 +0530</pubDate>
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      <title>Liability in case of transfer of business.</title>
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      <description>Where a taxable person transfers his business in whole or in part, the transferor and transferee are jointly and severally liable, wholly or to the extent of the transfer, for tax, interest and penalties due up to the date of transfer, whether determined before or after transfer. The transferee who carries on the business is liable to pay tax on supplies from the date of transfer and, if registered, must apply within the prescribed time to amend his certificate of registration.</description>
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      <pubDate>Thu, 22 Jun 2017 17:04:52 +0530</pubDate>
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