Question 17 – Draft-Bills-Reports – Demands and Recovery – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 17 – Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation? Ans. When any company is wound up and any tax or other dues determined whether before or after liquidation that remains unrecovered, every person who was a director of the company during the period for which the tax was due, shall jointly and severally be liable for payment of dues
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