Take New Registration on Transfer of Business under GST

By | March 19, 2017
(Last Updated On: March 19, 2017)

What is the Registration requirements on transfer of a business under GST?

As per SCHEDULE V of Revised Model GST Law  – 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 such date.

Relevant Extract of Clause 4 of Revised Model GST Law

Where a business carried on by a taxable person registered under this Act is transferred, whether on account of succession or otherwise, to another person as a going concern, the transferee, or the successor, as the case may be, shall be liable to be registered with effect from the date of such transfer or succession.


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