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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Liability Shared in Business Transfers Under Orissa GST Act 2017; Amend Registration Timely for Compliance.</h1> Under the Orissa Goods and Services Tax Act, 2017, when a taxable person transfers their business, either wholly or partially, through sale, gift, lease, or other means, both the transferor and transferee are jointly and severally liable for any outstanding tax, interest, or penalties up to the point of transfer. This liability applies whether these amounts were determined before or after the transfer. Additionally, the transferee must pay tax on goods or services supplied post-transfer and, if registered, must amend their registration certificate within the prescribed timeframe.
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