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Liability in case of transfer of business.

Section 85 - Chhattisgarh SGST - LIABILITY TO PAY IN CERTAIN CASES - Chhattisgarh Goods and Services Tax Act, 2017 - Section 85 - CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES 85. (1) Where a taxable person, liable to pay tax under this Act, transfer .....

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ent of such transfer, to pay the tax, interest 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 thereaf .....

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