New registration duty for representatives of corporate debtors post-appointment, excluding those with prior tax filings. The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to the appointment of IRP/RP. It treats the class of persons, from the date of IRP/RP appointment, as a distinct person of the corporate debtor and requires them to obtain a new GST registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the later prescribed cutoff.
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Provisions expressly mentioned in the judgment/order text.
New registration duty for representatives of corporate debtors post-appointment, excluding those with prior tax filings.
The amendment excludes corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods prior to the appointment of IRP/RP. It treats the class of persons, from the date of IRP/RP appointment, as a distinct person of the corporate debtor and requires them to obtain a new GST registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the later prescribed cutoff.
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