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of <h1>Nagaland GST Act Update: Corporate Debtors in Insolvency Must Register Separately in Each State Within 30 Days.</h1> The Government of Nagaland, under section 148 of the Nagaland Goods and Services Tax Act, 2017, has issued a notification concerning corporate debtors undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016. These corporate debtors, managed by interim or resolution professionals, must register as distinct entities in each state or union territory where they were previously registered within thirty days of the professional's appointment. They must file returns and are eligible for input tax credit on supplies received since the professional's appointment. Amounts deposited in the cash ledger during this period are refundable to the previous registration.
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