GST registration obligation: distinct person status for IRP/RP-appointed representatives, requiring new state registrations with prior-return exclusion. The amendment excludes corporate debtors who have furnished all required GST statements and returns for periods prior to appointment of the Interim Resolution Professional or Resolution Professional. It provides that, from the date of appointment, the persons acting for the corporate debtor are to be treated as a distinct person and must obtain new GST registrations in each State or Union Territory where the corporate debtor was earlier registered within the prescribed timeline.
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.
GST registration obligation: distinct person status for IRP/RP-appointed representatives, requiring new state registrations with prior-return exclusion.
The amendment excludes corporate debtors who have furnished all required GST statements and returns for periods prior to appointment of the Interim Resolution Professional or Resolution Professional. It provides that, from the date of appointment, the persons acting for the corporate debtor are to be treated as a distinct person and must obtain new GST registrations in each State or Union Territory where the corporate debtor was earlier registered within the prescribed timeline.
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