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of <h1>Maharashtra Amends Insolvency Process: Excludes Certain Debtors, Mandates New State Registrations for Corporate Debtors.</h1> The Government of Maharashtra has issued amendments to the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016, as per the Maharashtra Goods and Services Tax Act, 2017. The amendments exclude corporate debtors who have filed statements and returns for all tax periods before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP). Additionally, upon the appointment of an IRP/RP, corporate debtors must register as a distinct entity in each state or union territory where they were previously registered, within 30 days or by June 30, 2020, whichever is later.
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