Distinct person status for corporate debtor triggers new GST registration obligations across prior registration States after IRP/RP appointment. From the date of appointment of the IRP/RP, the designated class of persons is to be treated as a distinct person from the corporate debtor for GST purposes and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment of the IRP/RP or by a specified later cutoff. A proviso excludes corporate debtors who had furnished all statements under section 37 and returns under section 39 prior to the appointment from this class.
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Provisions expressly mentioned in the judgment/order text.
Distinct person status for corporate debtor triggers new GST registration obligations across prior registration States after IRP/RP appointment.
From the date of appointment of the IRP/RP, the designated class of persons is to be treated as a distinct person from the corporate debtor for GST purposes and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment of the IRP/RP or by a specified later cutoff. A proviso excludes corporate debtors who had furnished all statements under section 37 and returns under section 39 prior to the appointment from this class.
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