Liquidator obligation to secure and discharge GST liabilities before winding up, including tax, interest, penalty and cess. The prescribed intimation notifies the appointed liquidator of existing and anticipated GST liabilities, providing taxable person details, demand reference, period and an itemised breakdown of dues by component (tax, interest, penalty, fee, other dues) and by head (central, state/UT, integrated, cess). It directs the liquidator under section 88 to make sufficient provision to discharge current and anticipated liabilities before final winding up.