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of <h1>Karnataka GST Act Amended: Corporate Debtors Must Register Separately Post-IRP/RP Appointment u/ss 37 & 39.</h1> The Government of Karnataka has amended Notification No. (05/2020) concerning the Karnataka Goods and Services Tax Act, 2017. The amendment specifies that certain corporate debtors who have filed statements under section 37 and returns under section 39 prior to the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a specific class of persons. Additionally, from March 21, 2020, these corporate debtors must register as distinct persons in each state or union territory where previously registered, within 30 days of IRP/RP appointment or by June 30, 2020, whichever is later.
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