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Liability in case of transfer of business.

Section 85 - Goa SGST - LIABILITY TO PAY IN CERTAIN CASES - GST - States - Section 85 - CHAPTER XVI Liability to Pay in Certain Cases 85. - (1) Where a taxable person, liable to pay tax under this Act, transfers his business in whole or in part, by s .....

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terest or any penalty due from the taxable person upto the time of such transfer, whether such tax, interest or penalty has been determined before such transfer, but has remained unpaid or is determined thereafter. (2) Where the transferee of a busin .....

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