Registration requirement: corporate insolvency representatives must secure new state GST registrations, subject to pre-filing compliance exclusion. The class of persons arising on insolvency is treated as a distinct person from the corporate debtor and must obtain a new registration in each State or Union Territory where the corporate debtor was earlier registered, from the date of appointment of the IRP/RP within thirty days of that appointment or by the specified later cut-off. Those corporate debtors who had furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP are excluded from that class.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Registration requirement: corporate insolvency representatives must secure new state GST registrations, subject to pre-filing compliance exclusion.
The class of persons arising on insolvency is treated as a distinct person from the corporate debtor and must obtain a new registration in each State or Union Territory where the corporate debtor was earlier registered, from the date of appointment of the IRP/RP within thirty days of that appointment or by the specified later cut-off. Those corporate debtors who had furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP are excluded from that class.
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