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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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<h1>West Bengal Circular Clarifies GST Rules for Insolvency Professionals, Extends Deadlines Impacted by COVID-19 under Circular No. 05/2021.</h1> The Trade Circular No. 05/2021 from the West Bengal Directorate of Commercial Taxes addresses challenges faced by taxpayers under the West Bengal Goods and Services Tax Act, 2017. It provides clarifications on issues related to the Insolvency and Bankruptcy Code, 2016, including registration requirements for Insolvency Resolution Professionals (IRP) and Resolution Professionals (RP), and the treatment of GST registrations during changes in IRP/RP. Additionally, it extends deadlines for compliance actions affected by COVID-19, such as export timelines for merchant exporters and filing deadlines for FORM GST ITC-04. The circular aims to ensure uniformity in GST law implementation.