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of <h1>Haryana GST Notification: New Rules for Corporate Debtors in Insolvency to Register and Claim Credits u/s 148.</h1> The Haryana Government issued a notification under section 148 of the Haryana Goods and Services Tax Act, 2017, detailing special procedures for corporate debtors undergoing corporate insolvency resolution under the Insolvency and Bankruptcy Code, 2016. Corporate debtors, managed by interim or resolution professionals, must obtain new GST registration within 30 days of the professional's appointment in each state or union territory where previously registered. They must file their first return from the date of liability to registration. Input tax credit is available on invoices received since the professional's appointment, with specific conditions and exceptions. Deposits in the cash ledger during this period are refundable.
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