Distinct person registration requires new GST registrations for corporate debtor estates after IRP/RP appointment within prescribed timelines. The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to IRP/RP appointment from the specified class, and mandates that, from appointment, the remaining class shall be treated as a distinct person of the corporate debtor and obtain a new registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the prescribed cut-off date, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
Distinct person registration requires new GST registrations for corporate debtor estates after IRP/RP appointment within prescribed timelines.
The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to IRP/RP appointment from the specified class, and mandates that, from appointment, the remaining class shall be treated as a distinct person of the corporate debtor and obtain a new registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the prescribed cut-off date, whichever is later.
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