https://www.taxtmi.com/acts?id=30074 Joint and several liability arises on transfer of a business: both transferor and transferee are liable for tax, interest and penalties due up to the time of transfer, including liabilities determined thereafter to the extent of the 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 the certificate of registration. en-us Sat, 08 Jul 2017 12:49:57 +0530 Sat, 29 Jul 2017 18:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30074 Joint and several liability arises on transfer of a business: both transferor and transferee are liable for tax, interest and penalties due up to the time of transfer, including liabilities determined thereafter to the extent of the 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 the certificate of registration. Act-Rules GST - States Sat, 08 Jul 2017 12:49:57 +0530 https://www.taxtmi.com/acts?id=30074