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of <h1>Bihar GST Amendment: Corporate Debtors Must Re-register in States After IRP/RP Appointment per Sections 37 & 39.</h1> The Governor of Bihar, under the authority of the Bihar Goods and Services Tax Act, 2017, amends Notification No. S.O. 108 dated May 6, 2020. The amendment specifies that certain corporate debtors are excluded from a designated class if they have submitted the required statements and returns under sections 37 and 39 before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP). Additionally, from March 21, 2020, these entities must obtain new registrations in each state or union territory where they were previously registered within 30 days of the IRP/RP appointment or by June 30, 2020, whichever is later.
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