The election provides for no GST (or HST in the HST provinces) to be payable in respect of the purchase and sale of the assets and reduces the cash. Salt Lake City, UT 84111.With a copy provided to: Attn: (d). Our business law experts provide tailored solutions for business and asset purchases. The certification of origin may cover a single entry or multiple entries in a period not to exceed 12 months. The SGST payable can be set off from the SGST credit or the IGST credit available. The DHS Acronyms, Abbreviations, and Terms (DAAT) list contains homeland security related acronyms, abbreviations, and terms that can be found in DHS documents. A somewhat basic level high level presentation on the nuts and bolts of asset purchase sale transactions.