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of <h1>Assam GST Circular Extends Registration Deadlines for IRPs, CIRPs, Merchant Exporters, and Job Workers Affected by COVID-19.</h1> The circular addresses challenges faced by registered persons under the Assam GST Act, particularly during the COVID-19 pandemic. It clarifies issues related to the Insolvency and Bankruptcy Code, 2016, including registration requirements for Insolvency Resolution Professionals (IRP) and Corporate Insolvency Resolution Professionals (CIRP). The time limit for obtaining registration is extended, and it is specified that a fresh registration is not needed if compliance with previous GST provisions is met. The circular also extends deadlines for merchant exporters and job workers affected by the lockdown. It emphasizes uniformity in implementation and invites feedback on difficulties encountered.
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