Section 88 of CGST Act,2017

If liquidator is unable to intimate to commissioner within 30 days of his appointment what is the punishment for him?
Replies (1)

If a liquidator fails to intimate the Commissioner within 30 days of appointment, they are subject to a general penalty of up to ₹25,000 under Section 125, and they face personal liability under Section 88(3) for the company's outstanding GST dues.

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