IRP/RP GST registration requirement clarified; exceptions for non defaulting corporate debtors and changes treated as authorized signatory. Clarification amends the IRP/RP GST registration procedure to extend the time for obtaining separate registration and provides that corporate debtors who have furnished FORM GSTR 1 and FORM GSTR 3B for all tax periods prior to IRP/RP appointment need not obtain a fresh registration; changes in IRP/RP after initial appointment are to be treated as changes of authorized signatory. The circular also extends the merchant exporter 90 day export requirement and the due date for filing FORM GST ITC 04 for the March quarter in line with COVID period time limit relief.
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Provisions expressly mentioned in the judgment/order text.
IRP/RP GST registration requirement clarified; exceptions for non defaulting corporate debtors and changes treated as authorized signatory.
Clarification amends the IRP/RP GST registration procedure to extend the time for obtaining separate registration and provides that corporate debtors who have furnished FORM GSTR 1 and FORM GSTR 3B for all tax periods prior to IRP/RP appointment need not obtain a fresh registration; changes in IRP/RP after initial appointment are to be treated as changes of authorized signatory. The circular also extends the merchant exporter 90 day export requirement and the due date for filing FORM GST ITC 04 for the March quarter in line with COVID period time limit relief.
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