Moratorium on pre insolvency GST dues protects the corporate debtor; IRP/RP must register and file post appointment returns. Pre CIRP GST dues are treated as operational debt and no coercive action may be taken; claims must be filed before the tribunal. The IRP/RP need not file pre CIRP returns but must obtain new GST registration(s), file the first return under section 40 for the post appointment period, and may, under the special procedure in Notification No.15/GST 2, avail input tax credit on invoices bearing the erstwhile GSTIN in the first return; cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Moratorium on pre insolvency GST dues protects the corporate debtor; IRP/RP must register and file post appointment returns.
Pre CIRP GST dues are treated as operational debt and no coercive action may be taken; claims must be filed before the tribunal. The IRP/RP need not file pre CIRP returns but must obtain new GST registration(s), file the first return under section 40 for the post appointment period, and may, under the special procedure in Notification No.15/GST 2, avail input tax credit on invoices bearing the erstwhile GSTIN in the first return; cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration.
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