https://www.taxtmi.com/article/detailed?id=10329 When an insolvency professional becomes IRP/RP or liquidator, they are treated as a distinct person and must obtain fresh GST registration where the corporate debtor's assets are to be sold on a stand alone basis. A notification prescribes time limits for such registration but the proper officer has discretion to register applicants despite delay and may impose penalties under GST provisions. Minor procedural defects or delayed application should not ipso facto bar registration if the liquidator furnishes appointment proof and necessary particulars. en-us Fri, 25 Mar 2022 09:50:57 +0530 Fri, 25 Mar 2022 09:50:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10329 When an insolvency professional becomes IRP/RP or liquidator, they are treated as a distinct person and must obtain fresh GST registration where the corporate debtor's assets are to be sold on a stand alone basis. A notification prescribes time limits for such registration but the proper officer has discretion to register applicants despite delay and may impose penalties under GST provisions. Minor procedural defects or delayed application should not ipso facto bar registration if the liquidator furnishes appointment proof and necessary particulars. Articles Goods and Services Tax - GST Fri, 25 Mar 2022 09:50:57 +0530 https://www.taxtmi.com/article/detailed?id=10329