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<h1>Assam Mandates New GST Registration for Insolvent Corporate Debtors Managed by Resolution Professionals under IBC 2016.</h1> The notification from the Government of Assam outlines a special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. It mandates that such debtors, managed by interim or resolution professionals, must register as distinct entities from the date of the professional's appointment. They must obtain new registration within 30 days and file returns under the Assam Goods and Services Tax Act, 2017. Input tax credit is available under specified conditions, and any cash ledger deposits during this period are refundable. This notification is effective from March 21, 2020.