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of <h1>Jharkhand Requires Insolvent Corporate Debtors to Register Separately Under GST Act 2017 Within 30 Days of Appointment.</h1> The notification from the Government of Jharkhand mandates that corporate debtors undergoing insolvency proceedings under the Insolvency and Bankruptcy Code, 2016, must register as distinct entities under the Jharkhand Goods and Services Tax Act, 2017. This applies from the appointment of an interim or resolution professional. These entities must obtain new GST registrations in all relevant states or territories within 30 days. They are required to file their first GST return from the date of liability to registration and can claim input tax credits on certain invoices. Any cash ledger deposits made during this period are refundable to the previous registration.
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