Goods Sold during Liquidation is a Supply by Liquidator; Separate registration of Liquidator is required

blog imageWB AAR held that sale of Company’s asset during Liquidation is a supply of goods by a Liquidator, who is required to obtain registration under GST. Further, it is held that no registration would be required where registration is already obtained by liquidator as a distinct person of Corporate Debtor as per Notification No 11/2020 dated CT 21.03.2020.

A person within the ambit of Section 100 (1) of the Central Goods and Services Act, 2017 or West Bengal Goods and Services Act, 2017 (hereinafter collectively called „the GST Act‟), if aggrieved by this Ruling, may appeal against it before the West Bengal Appellate Authority for Advance Ruling, constituted under Section 99 of the West Bengal Goods and Services Act, 2017, within a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act.

Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed thereunder, and the Regulations  prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018.


Read the full ruling here – Taxmann.




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