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of <h1>Puducherry mandates new GST registration for corporate debtors under IRP/RP within 30 days per IBC guidelines.</h1> The Government of Puducherry has issued a notification outlining a special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. Corporate debtors managed by Interim Resolution Professionals (IRP) or Resolution Professionals (RP) are required to obtain new GST registration within 30 days of the IRP/RP appointment in each state or union territory where they were previously registered. They must file their first return from the date of liability until registration is granted and can avail input tax credit on certain conditions. Any cash ledger deposits made during this period are refundable to the previous registration.
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