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of <h1>Uttarakhand Amends Insolvency Procedures: New GST Registration Required for Corporate Debtors Post-IRP/RP Appointment.</h1> The Government of Uttarakhand issued a notification amending procedures for corporate debtors under the Insolvency and Bankruptcy Code, 2016, as per the Uttarakhand Goods and Services Tax Act, 2017. The amendment specifies that corporate debtors who have submitted statements and returns for all tax periods before the appointment of an Interim Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a certain class. Additionally, from March 21, 2020, corporate debtors must obtain new GST registration in each state or union territory where previously registered, within 30 days of IRP/RP appointment or by June 30, 2020, whichever is later.
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