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of <h1>New GST Registration Required for Corporate Debtors in Insolvency Process per Bihar GST Act, 2017.</h1> The notification outlines special procedures for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016, as per the Bihar Goods and Services Tax Act, 2017. Corporate debtors managed by interim or resolution professionals must obtain new GST registration in each state or union territory within 30 days of the professional's appointment. They must file returns from the date of registration liability and can claim input tax credit on certain invoices. Any cash ledger deposits made by the professionals can be refunded to the previous registration. The notification was issued by the Governor of Bihar on May 6, 2020.
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