Section 85 LIABILITY TO PAY IN CASE OF TRANSFER OF BUSINESS

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..... ansfers his business [this includes transfer or change in the ownership of business due to death of the sole proprietor in whole or in part, by sale, gift, lease, leave and license, hire or in any other manner whatsoever, then the taxable person and the person to whom the business is so transferred shall , jointly and severally, be liable wholly or to the extent of such transfer .....

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..... to pay any tax, interest or any penalty due from the transferor in cases of transfer of business due to death of sole proprietor. [Circular No. 96/15/2019-GST Dated 28 th March, 2019] Example 1 : C trading co crosses threshold of 20 lakhs and becomes liable for registration in feb 2020. howsoever it does not take registration for 7 months . after words it transfer its business to .....

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