{"id":71058,"date":"2025-03-05T07:49:45","date_gmt":"2025-03-05T02:19:45","guid":{"rendered":""},"modified":"2025-03-05T07:49:45","modified_gmt":"2025-03-05T02:19:45","slug":"liquidator-must-register-for-gst-when-selling-company-assets-during-insolvency-under-section-7-and-24-cgst-act","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71058","title":{"rendered":"Liquidator Must Register for GST When Selling Company Assets During Insolvency Under Section 7 and 24 CGST Act"},"content":{"rendered":"<p>Liquidator Must Register for GST When Selling Company Assets During Insolvency Under Section 7 and 24 CGST Act<br \/>Case-Laws<br \/>GST<br \/>Sale of assets by NCLT-appointed liquidator for Company A in liquidation constitutes supply of goods\/services under Section 7 of CGST Act 2017. AAR ruled that liquidator must obtain mandatory GST registration per Section 24 of CGST\/WBGST Acts, following special procedures outlined in Notifications 11\/2020-CT and 39\/2020-CT. These notifications specifically address<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=86257\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Liquidator Must Register for GST When Selling Company Assets During Insolvency Under Section 7 and 24 CGST ActCase-LawsGSTSale of assets by NCLT-appointed liquidator for Company A in liquidation constitutes supply of goods\/services under Section 7 of CGST<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-71058","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71058","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=71058"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71058\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71058"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71058"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71058"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}