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of <h1>Arunachal Pradesh Amends GST Rules: Corporate Debtors Must Register as Distinct Persons Post-IRP/RP Appointment Per Section 39.</h1> The Government of Arunachal Pradesh has amended Notification No. 9/2020-State Tax, dated March 21, 2020, under the Arunachal Pradesh Goods and Services Tax Act, 2017. The amendment specifies that corporate debtors who have submitted statements under section 37 and returns under section 39 for all tax periods before the appointment of an Insolvency Resolution Professional (IRP) or Resolution Professional (RP) are excluded from a certain class. Furthermore, from the date of IRP/RP appointment, these entities must register as distinct persons in each state or union territory where they were previously registered, within 30 days or by June 30, 2020, whichever is later.
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