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<h1>Tamil Nadu Amends GST Rules for Corporate Debtors Undergoing Insolvency; New Registration Requirements Effective March 2020.</h1> The Government of Tamil Nadu issued amendments to a notification under the Tamil Nadu Goods and Services Tax Act, 2017, concerning corporate debtors undergoing the corporate insolvency resolution process. Effective from May 5, 2020, corporate debtors who have submitted statements and returns for prior tax periods before the appointment of an Insolvency Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a specific class. From March 21, 2020, corporate debtors must register as distinct entities in each state or union territory where they were previously registered, within 30 days of IRP/RP appointment or by June 30, 2020, whichever is later.