GST treatment for companies undergoing insolvency: IRP/RP must register, file first return and follow special ITC procedure. Pre-CIRP GST dues are operational debt and claims must be filed before the insolvency forum; no coercive action or registration cancellation should occur. IRP/RP are not liable for pre-CIRP returns but must obtain new registrations within thirty days, file the first return under section 40, comply with GST obligations during CIRP, and may claim input tax credit in the first return for invoices bearing the erstwhile GSTIN under the special procedure; cash ledger deposits made by IRP/RP 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.
GST treatment for companies undergoing insolvency: IRP/RP must register, file first return and follow special ITC procedure.
Pre-CIRP GST dues are operational debt and claims must be filed before the insolvency forum; no coercive action or registration cancellation should occur. IRP/RP are not liable for pre-CIRP returns but must obtain new registrations within thirty days, file the first return under section 40, comply with GST obligations during CIRP, and may claim input tax credit in the first return for invoices bearing the erstwhile GSTIN under the special procedure; cash ledger deposits made by IRP/RP are refundable to the erstwhile registration.
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