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<h1>Liquidators Must Notify Commissioner Within 30 Days Under Gujarat GST Act; Directors Liable for Unsettled Tax Debts</h1> Under the Gujarat Goods and Services Tax Act, 2017, when a company is in liquidation, the appointed liquidator must inform the Commissioner within 30 days of appointment. The Commissioner, after inquiry, will notify the liquidator within three months of the necessary amount to cover any outstanding or potential tax liabilities. If a private company cannot settle its tax debts during or after liquidation, its directors may be held jointly and severally liable for the unpaid amounts, unless they can prove that the non-recovery was not due to their gross neglect, misfeasance, or breach of duty.