As per wikipedia,  a liquidator is the officer appointed when a company goes into winding-up or liquidation who has responsibility for collecting in all of the assets of the company and settling all claims against the company before putting the company into dissolution.

In this article we have discussed  who can be registered as Liquidator for income tax  e-Filing, Pre-requisites to register as Liquidator, Steps involved in Liquidator Registration, Approval Process of Liquidator and Liquidator Functionalities  on e-Filing website.

Vinny-Jones_liquidatorLiquidator Registration in e-Filing

Section 359 of Companies Act, 2013 deals with Appointment of Official Liquidator and  As per Sec 359(2) of the Companies Act 2013, liquidators appointed under sub-section (1) shall be whole-time officers of the Central Government.

For e-Filing of the return and other forms for companies in liquidation, the official liquidator further authorizes a person to act on his behalf.

Pre-requisites to register as Liquidator

  • Liquidator’s PAN should be registered in the e-Filing portal to e-File on behalf of the companies in liquidation.
  • Companies in liquidation may be registered.
  • This functionality is provided for Individual, Company, Firm, Body of Individuals (BOI), Local Authority, Association of Persons (AOP) and Artificial Juridical Person users post login.

Steps involved in Liquidator Registration

Step 1 – Login to e-Filing portal using user Credentials [the person who requires to be treated as liquidator]

Step 2 – My Account –> Register as Liquidator

Step 3 – Select the Type of Liquidator from the drop down

Step 4 – Enter Details of companies for which authorization has been received by the liquidator

  • PAN
  • Date of Birth (DD/MM/YYYY)
  • Organisation Name

Step 5 – Select the files to upload

Step 6 – Attach a Zip/PDF File with the below scanned documents

  • For Official Liquidator the following documents needs to be uploaded
  1. Letter appointing as Official Liquidator
  2. Order of the competent authority giving list of companies under
  • For Other Liquidator the following documents needs to be uploaded
  1. Letter of appointment as Liquidator in the official letterhead along with common seal of the company.
  2. Copy of the Board resolution passed for appointing the Liquidator.

Step 7 – Click Submit

Approval Process

Step 1 – Liquidator Registration request will be sent to the e-Filing Administrator.

Step 2 – The e-Filing Administrator will verify the request and Approve / Reject as applicable based on the documents uploaded. Communication shall be shared to the registered email id.

Key Points to be noted:

  • Documents in regional language should be translated to Hindi or English. The translated document should be notarized (Both the original and translated document should be uploaded).
  • The uploaded documents should be scanned in ZIP / PDF format with 300 dpi.
  • The zip file attachment should not exceed 50Mb.
  • Once the company is added by liquidator and approved by e-Filing admin, the Company User ID shall be deactivated in e-Filing portal.
  • If a company is not registered and the e-Filing admin has approved the liquidator for
    such company, then that company cannot be further registered in e-Filing portal.

Liquidator Functionalities

S.NOServices available on behalf of Liquidated
1Upload ReturnYes
2Defective ReturnsYes
3Submit Form online (self/LH)Yes
4My Returns/FormsYes
5Rectification request/statusYes
6Refund Re-issueYes
7Request for IntimationYes
8Response to Outstanding Tax DemandYes
9Tax Credit MismatchYes
10List / Dis-engage CAYes
11Dis-engage CAYes
12Dis-engage ERIYes
13Helpdesk RequestYes
16View Form 26AS (Tax Credit)Yes

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