GST registration for corporate debtors is amended to treat IRP/RP entities as distinct persons and require new registration. Amends an earlier Uttar Pradesh GST notification under section 148 by inserting a proviso excluding corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods before appointment of the IRP/RP. The substituted registration provision treats the specified class of persons as a distinct person of the corporate debtor from the date of appointment of the IRP/RP and requires a new registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by 30 June 2020, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
GST registration for corporate debtors is amended to treat IRP/RP entities as distinct persons and require new registration.
Amends an earlier Uttar Pradesh GST notification under section 148 by inserting a proviso excluding corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods before appointment of the IRP/RP. The substituted registration provision treats the specified class of persons as a distinct person of the corporate debtor from the date of appointment of the IRP/RP and requires a new registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by 30 June 2020, whichever is later.
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