Distinct person registration requirement: IRP or RP must obtain new GST registrations in prior states within prescribed timeframe. The amendment excludes corporate debtors who have furnished all statements under section 37 and returns under section 39 prior to appointment of the IRP/RP from the said class of persons. From the date of appointment of the IRP/RP, the said class shall be treated as a distinct person and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.
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Provisions expressly mentioned in the judgment/order text.
Distinct person registration requirement: IRP or RP must obtain new GST registrations in prior states within prescribed timeframe.
The amendment excludes corporate debtors who have furnished all statements under section 37 and returns under section 39 prior to appointment of the IRP/RP from the said class of persons. From the date of appointment of the IRP/RP, the said class shall be treated as a distinct person and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.
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