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<h1>Chhattisgarh GST Act: Special Procedure for Corporate Debtors in Insolvency Process; Registration Required Within 30 Days of IRP/RP Appointment.</h1> The Government of Chhattisgarh has issued a notification under the Chhattisgarh Goods and Services Tax Act, 2017, establishing a special procedure for corporate debtors undergoing the corporate insolvency resolution process as per the Insolvency and Bankruptcy Code, 2016. These corporate debtors, managed by interim resolution professionals (IRP) or resolution professionals (RP), must register as distinct persons in each state or union territory where they were previously registered within 30 days of IRP/RP appointment. They must file returns and can avail input tax credit on certain conditions. The notification is effective from March 21, 2020.