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<h1>Joint Liability for Tax in Business Transfer Under Section 85 of Nagaland GST Act 2017 Explained</h1> Section 85 of the Nagaland Goods and Services Tax Act, 2017, addresses liability in the event of a business transfer. When a taxable person transfers their business, in whole or part, through any means such as sale or lease, both the transferor and transferee are jointly and severally liable for any outstanding tax, interest, or penalties up to the transfer date. The transferee must pay taxes on goods or services supplied post-transfer and, if registered, must amend their registration certificate within the prescribed timeframe.