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of <h1>Goa GST Act Amended: Corporate Debtors Must Register as Distinct Persons Post-IRP/RP Appointment, Meeting Sections 37 & 39 Requirements.</h1> The Government of Goa has amended Notification No. 38/1/2017-Fin(R&C)(131) under the Goa Goods and Services Tax Act, 2017. The amendment specifies that certain corporate debtors are excluded from a specified class if they 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). Additionally, from March 21, 2020, these corporate debtors must register as distinct persons and obtain new registrations in each state or union territory where they were previously registered, within thirty days of the IRP/RP's appointment or by June 30, 2020, whichever is later.
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