IRP/RP registration rules clarified: fresh registration generally required, with exceptions and authorized-signatory transfer allowed. Clarification confirms IRP/RP generally must obtain separate GST registration under the special procedure, but if the corporate debtor furnished all pre-appointment GST returns and statements, IRP/RP need not obtain a fresh registration. A single new registration suffices and subsequent IRP/RP changes are to be effected by amendment of the authorized signatory rather than fresh registrations. Pandemic-related statutory time limits for compliance that fall within the specified period are extended to the later prescribed date, including the merchant-exporter export-period requirement and the quarterly filing of FORM GST ITC-04.
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.
IRP/RP registration rules clarified: fresh registration generally required, with exceptions and authorized-signatory transfer allowed.
Clarification confirms IRP/RP generally must obtain separate GST registration under the special procedure, but if the corporate debtor furnished all pre-appointment GST returns and statements, IRP/RP need not obtain a fresh registration. A single new registration suffices and subsequent IRP/RP changes are to be effected by amendment of the authorized signatory rather than fresh registrations. Pandemic-related statutory time limits for compliance that fall within the specified period are extended to the later prescribed date, including the merchant-exporter export-period requirement and the quarterly filing of FORM GST ITC-04.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
