Question 32 – Draft-Bills-Reports – Registration – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 32 – Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business? Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)). – Statutory Provisions, Acts, Rules, Regulations,
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