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Liability in case of transfer of business

Section 108 - Draft-Bills-Reports - LIABILITY TO PAY IN CERTAIN CASES - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 108 - CHAPTER- XXII LIABILITY TO PAY IN CERTAIN CASES 108. (1) Where a taxable person, liable to pay .....

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iable wholly or, as the case may be, to the extent of such transfer, to pay the tax, interest or any penalty due from the taxable person up to the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, .....

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