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of <h1>Puducherry GST Amendment: Corporate Debtors Must Register Separately Post-IRP/RP Appointment per Sections 37 & 39.</h1> The Government of Puducherry, through the Commercial Taxes Secretariat, has amended Notification G.O. Ms. No. 7 from April 1, 2020, under the Puducherry Goods and Services Tax Act, 2017. The amendment specifies that corporate debtors who have submitted statements under section 37 and returns under section 39 for all tax periods before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a particular class of persons. Furthermore, from March 21, 2020, these corporate debtors must register as distinct persons 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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