GST-Registered Companies Under Liquidation

Key requirements

ACRA liquidator appointment updates IRAS automatically, while the liquidator sets the required payment and filing access. The company files periods through the day before liquidation within the specified one-month deadline; the liquidator files from liquidation under the subsequent period rules. Asset sales and certain debt-recovery disposals remain taxable. Winding-up input costs require taxable attribution or apportionment. Apply for cancellation within thirty days after business cessation, verify all returns and payments and retain records for five years from dissolution. Appointment, cessation, cancellation and dissolution are different dates and should not be merged into one final-return date.