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of <h1>GST Act Circular Clarifies Registration for IRPs, Compliance Deadlines Extended Due to COVID-19 Measures in Himachal Pradesh.</h1> The circular addresses challenges faced by registered persons under the Himachal Pradesh Goods and Services Tax Act, 2017, particularly due to COVID-19 measures. It clarifies issues related to the Insolvency and Bankruptcy Code, 2016, such as registration requirements for Insolvency Resolution Professionals (IRP) and Corporate Debtors, and the handling of changes in authorized signatories. It also extends deadlines for compliance actions, including the export of goods by merchant exporters and the filing of FORM GST ITC-04 for the quarter ending March 2020. The circular is effective from May 6, 2020.
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