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<h1>Clarifications on GST for Companies Under Insolvency Code: No Coercive Action for Pre-CIRP Dues, New Registrations Required.</h1> The circular provides clarifications on GST issues for companies under the Insolvency and Bankruptcy Code, 2016. It outlines procedures for managing GST dues during the Corporate Insolvency Resolution Process (CIRP). Key points include: no coercive action for pre-CIRP GST dues, GST registration should not be canceled but may be suspended, and IRP/RP are not required to file pre-CIRP returns. Corporate debtors must obtain new GST registrations during CIRP, and the IRP/RP must file returns and manage tax compliance. The circular also addresses input tax credit (ITC) claims and refunds for deposits made in the cash ledger.