Corporate insolvency GST rules: registration continuity, first-return ITC claims, and cash ledger refunds clarified under special procedure. Pre-insolvency GST dues are operational debt and must be claimed before the insolvency tribunal; coercive recovery is barred during the moratorium. GST registration of a corporate debtor undergoing CIRP should not be cancelled and may be suspended; revoked cancellations within the revocation period should be restored. IRP/RP need not file pre-insolvency returns but must obtain new registrations where required and file the first return covering their period of liability, during which they may avail input tax credit on invoices bearing the erstwhile GSTIN under the special procedure, subject to general input credit conditions and limited exceptions.
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Provisions expressly mentioned in the judgment/order text.
Corporate insolvency GST rules: registration continuity, first-return ITC claims, and cash ledger refunds clarified under special procedure.
Pre-insolvency GST dues are operational debt and must be claimed before the insolvency tribunal; coercive recovery is barred during the moratorium. GST registration of a corporate debtor undergoing CIRP should not be cancelled and may be suspended; revoked cancellations within the revocation period should be restored. IRP/RP need not file pre-insolvency returns but must obtain new registrations where required and file the first return covering their period of liability, during which they may avail input tax credit on invoices bearing the erstwhile GSTIN under the special procedure, subject to general input credit conditions and limited exceptions.
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