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of <h1>Odisha GST Act Amendment: Corporate Debtors in Insolvency Must Register Separately Post-IRP/RP Appointment by June 30, 2020.</h1> The Government of Odisha issued an amendment to a previous notification under the Odisha Goods and Services Tax Act, 2017, concerning corporate debtors undergoing the corporate insolvency resolution process. The amendment specifies that corporate debtors who have submitted statements and returns for all tax periods before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a certain class of persons. Additionally, from March 21, 2020, these corporate debtors must register as distinct persons in each state or union territory where they were previously registered, within 30 days of IRP/RP appointment or by June 30, 2020, whichever is later.
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