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    <title>Liability in case of transfer of business.</title>
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    <description>When a taxable person transfers a business in whole or part by any mode, the transferor and transferee are joint and several liable for tax, interest or penalty due up to the transfer date, including liabilities determined after transfer that relate to the pre-transfer period. The transferee carrying 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 the certificate of registration.</description>
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      <description>When a taxable person transfers a business in whole or part by any mode, the transferor and transferee are joint and several liable for tax, interest or penalty due up to the transfer date, including liabilities determined after transfer that relate to the pre-transfer period. The transferee carrying 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 the certificate of registration.</description>
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