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of <h1>Mizoram GST Act: Insolvent Corporate Debtors Must Re-register in Each State Within 30 Days of Professional's Appointment.</h1> The Government of Mizoram, under section 148 of the Mizoram Goods and Services Tax Act, 2017, has issued a notification concerning corporate debtors undergoing insolvency resolution under the Insolvency and Bankruptcy Code, 2016. It mandates corporate debtors, managed by interim or resolution professionals, to register as distinct entities in each state or union territory where they were previously registered. They must obtain new registration within 30 days of the professional's appointment. The notification outlines procedures for filing returns and availing input tax credits, with specific provisions for handling existing registrations and refunds.
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