Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS

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....this includes transfer or change in the ownership of business due to death of the sole proprietor in whole or in part, * by sale, gift, lease, leave and license, hire or in any other manner whatsoever, * then the taxable person and the person to whom the business is so transferred * shall, jointly and severally, be liable wholly or to the extent of such transfer, to pay the tax, interest or ....

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....ransferor in cases of transfer of business due to death of sole proprietor. [Circular No. 96/15/2019-GST Dated 28th March, 2019] Example 1: C trading co crosses threshold of 20 lakhs and becomes liable for registration in feb 2020. howsoever it does not take registration for 7 months . after words it transfer its business to O trading Co. Answer- C Trading & O Trading Co are both are severally &....