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Amended upto (Year) ⇨  
CGST ACT
[Amended upto 2025]

CHAPTER XVI  -  LIABILITY TO PAY IN CERTAIN CASES

TaxGPT

Summarize Section 88 by TaxGPT in
  AA   |   Print

Section 88 - Liability in case of company in liquidation.

88. (1) When any company is being wound up whether under the orders of a court or Tribunal or otherwise, every person appointed as receiver of any assets of a company (hereafter in this section referred to as the “liquidator”), shall, within thirty days after his appointment, give intimation of his appointment to the Commissioner. (2) The Commissioner shall, after making s


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