Insolvency Liquidator Must Register for GST to Sell Assets: AAR
The sales conducted by the IRP Liquidator on behalf of the liquidating company constitutes the provisions of “Supply” under the CGST Act, 2017 In a notable ruling, the West Bengal Authority for Advance Ruling (AAR) has declared that an Insolvency Resolution Professional (IRP) or liquidator appointed by the NCLT is required to obtain GST registration…







