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of <h1>Arunachal Pradesh GST Act: Insolvent Corporate Debtors Must Re-register in 30 Days, Claim ITC on New Invoices.</h1> The Government of Arunachal Pradesh issued a notification under the Arunachal Pradesh Goods and Services Tax Act, 2017, addressing corporate debtors undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016. These debtors, managed by interim or resolution professionals, must register as distinct persons in each State or Union Territory where previously registered, within 30 days of the professional's appointment. They must file a return from the liability date to registration approval and can claim input tax credit on invoices received post-appointment. Additionally, amounts deposited in the cash ledger during this period are refundable to the previous registration.
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