Distinct person registration requires new GST registrations upon IRP or RP appointment, with an extended deadline. The amendment treats the class of persons associated with a corporate debtor as a distinct person from the date of appointment of the IRP/RP and requires them to obtain new GST registrations in each State or Union territory where the corporate debtor was previously registered, within thirty days of appointment or by 30th June, 2020, whichever is later. It excludes corporate debtors who have already furnished the required outward supply statements and returns for all tax periods prior to the IRP/RP appointment.
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Provisions expressly mentioned in the judgment/order text.
Distinct person registration requires new GST registrations upon IRP or RP appointment, with an extended deadline.
The amendment treats the class of persons associated with a corporate debtor as a distinct person from the date of appointment of the IRP/RP and requires them to obtain new GST registrations in each State or Union territory where the corporate debtor was previously registered, within thirty days of appointment or by 30th June, 2020, whichever is later. It excludes corporate debtors who have already furnished the required outward supply statements and returns for all tax periods prior to the IRP/RP appointment.
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