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of <h1>Corporate Debtors Must Register as Distinct Entities Post-IRP/RP Appointment Under UP GST Act 2017, Section 37 & 39.</h1> The notification amends a previous order under the Uttar Pradesh Goods and Services Tax Act, 2017. It specifies that corporate debtors who have submitted statements under section 37 and returns under section 39 before the appointment of an Insolvency Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a certain class of persons. Additionally, from March 21, 2020, such persons must register as distinct entities 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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