https://www.taxtmi.com/manuals?id=7707 Recovery of GST dues requires identification of the person from whom tax, interest or penalty is recoverable and the law prescribes specific liability rules. On transfer of business transferor and transferee are jointly and severally liable for pre-transfer dues while the transferee is liable for supplies after transfer. Agents and principals are jointly and severally liable for agent-carried supplies. Mergers and liquidations trigger special treatment of turnover, registration and notice obligations, and directors, partners, guardians and legal representatives may be held liable for dues up to the relevant date unless statutory rebuttal conditions are met. en-us Tue, 25 Feb 2025 17:39:00 +0530 Wed, 05 Mar 2025 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=7707 Recovery of GST dues requires identification of the person from whom tax, interest or penalty is recoverable and the law prescribes specific liability rules. On transfer of business transferor and transferee are jointly and severally liable for pre-transfer dues while the transferee is liable for supplies after transfer. Agents and principals are jointly and severally liable for agent-carried supplies. Mergers and liquidations trigger special treatment of turnover, registration and notice obligations, and directors, partners, guardians and legal representatives may be held liable for dues up to the relevant date unless statutory rebuttal conditions are met. Manuals GST Tue, 25 Feb 2025 17:39:00 +0530 https://www.taxtmi.com/manuals?id=7707