Section 81: Transfer of property to be void in certain cases

Q: What does Section 81 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 81 SGST pertains to "Transfer of property to be void in certain cases". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 81 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs transfer of property to be void in certain cases. As verified on 19 May 2026.

Q: Is Section 81 SGST still in force?

Yes, Section 81 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 81 SGST?

धारा 81 SGST is the Devanagari Hindi reference for Section 81 of the The State Goods and Services Tax Act, 2017 (Model). Section 81 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs transfer of property to be void in certain cases. As verified on 19 May 2026.

Q: What is Dhara 81 SGST?

Dhara 81 SGST is the Roman Hindi reference for Section 81 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 81 of The State Goods and Services Tax Act, 2017 (Model) (SGST) governs transfer of property to be void in certain cases. As verified on 19 May 2026.

Q: How to cite Section 81 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 81, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 81 (India).

Law on Tips Editorial Board

- 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.