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of <h1>Andhra Pradesh Amends GST Rules for Corporate Debtors in Insolvency; New Registration Requirements u/ss 37 and 39.</h1> The Government of Andhra Pradesh has amended the special procedure for corporate debtors undergoing the Corporate Insolvency Resolution Process under the Insolvency and Bankruptcy Code, 2016, as per the Andhra Pradesh Goods and Services Tax Act, 2017. The amendments specify that corporate debtors who have submitted statements under section 37 and returns under section 39 before the appointment of an Insolvency Resolution Professional (IRP) or Resolution Professional (RP) are excluded. Furthermore, from March 21, 2020, corporate debtors must register as distinct persons in states or union territories where they were previously registered within 30 days of IRP/RP appointment or by June 30, 2020, whichever is later.
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