Section 81 CGST Act 2017 Transfer of property to be void in certain cases.

By | April 18, 2017
(Last Updated On: June 28, 2017)

Section 81 CGST Act 2017

[ Section 81 CGST Act 2017 Notified w.e.f 01.07.2017 vide Notification No. 9/2017 – Central Tax Dated 28th June, 2017 ]

Section 81 CGST Act 2017 explains Transfer of property to be void in certain cases and is covered in Chapter XV – Demands and Recovery

[Note : CGST Act 2017 also known as CENTRAL GOODS AND SERVICES TAX ACT, 2017 assented by the President of India on 12-4-2017 -An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto. ]

Transfer of property to be void in certain cases.

81. Where a person, after any amount has become due from him, creates a charge on or parts with the property belonging to him or in his possession by way of sale, mortgage, exchange, or any other mode of transfer whatsoever of any of his properties in favour of any other person with the intention of defrauding the Government revenue, such charge or transfer shall be void as against any claim in respect of any tax or any other sum payable by the said person:

Provided that, such charge or transfer shall not be void if it is made for adequate consideration, in good faith and without notice of the pendency of such proceedings under this Act or without notice of such tax or other sum payable by the said person, or with the previous permission of the proper officer.


If you have any comments about Section 81 of CGST Act 2017 , share below your thoughts:

Related Book on GST Act

Section 81 CGST Act 2017

Direct Taxes Ready Reckoner
Service Tax Ready Reckoner
Company Law Ready Reckoner
tax deduction at source
New Books Released on Tax , GST and law

2 thoughts on “Section 81 CGST Act 2017 Transfer of property to be void in certain cases.

  1. Pingback: CGST Act 2017 of India - Chapter Wise and Section Wise - Tax Heal

  2. Pingback: GST Demands and Recovery : Free Study Material - Tax Heal

Leave a Reply

Your email address will not be published. Required fields are marked *