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2020 (7) TMI 141 - AAR - GSTRequirement for registration of Liquidator under GST - Sale of assets of company in Liquidation - HELD THAT:- NCLT appoints the ‘resolution professional’ (hereinafter RP), as defined under section 3 (27) of IBC, as the liquidator subject to her consent. If she is already registered as a distinct person of the corporate debtor in terms of Notification No. 11/2020 – Central Tax dated 21/03/2020, she should continue to remain registered till her liability ceases under section 29 (1) (c) of the GST Act. It may be noted that the RP/liquidator acts as the authorized person of the corporate debtor. Once an insolvency professional takes registration as the authorized person of the corporate debtor, it remains in effect with suitable amendment in the certificate of registration if the status or person of the authorized person gets changed. Supply or not - supply of goods or services - sale done by the liquidator of the assets of the applicant - rate of GST - HELD THAT:- The sale of the assets of the applicant by NCLT appointed liquidator is a supply of goods by the liquidator, who is required to take registration under section 24 of the GST Act.
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