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of <h1>Tamil Nadu GST Act: Corporate Debtors in Insolvency Must Register Separately Per State, File Returns, Effective March 2020.</h1> The Government of Tamil Nadu, under the Tamil Nadu Goods and Services Tax Act, 2017, has issued a notification for corporate debtors undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016. Corporate debtors managed by interim or resolution professionals must register as distinct entities in each state or union territory where previously registered within 30 days of the professional's appointment. They must file their first tax return from the date of registration liability and can claim input tax credits on certain invoices. Any cash ledger deposits made during this period are refundable. This notification is effective from March 21, 2020.
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