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Informative

GST Registration Mandatory for IRP Liquidator Conducting Sales for Liquidating Company: AAR

Update / Judgement Date

04 Mar 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

GSTInsolvency & Bankruptcy Code

AAR ruled that GST registration is mandatory for an IRP/liquidator conducting sales for a liquidating company. This decision clarifies the GST obligations for insolvency professionals. It underscores the importance of compliance during liquidation. This ruling reflects the authority's interpretation of GST laws. It emphasizes the need for clear guidelines. The ruling aims to ensure proper GST collection.