https://www.taxtmi.com/article/detailed?id=9015 The practitioner who assumes control of a corporate debtor is treated as a distinct person for GST and must obtain fresh registration in each State/UT where the debtor was registered, file an initial return from the date the practitioner became liable until registration is granted, and may claim input tax credit in the first return for invoices received since appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. en-us Thu, 26 Mar 2020 09:51:21 +0530 Thu, 26 Mar 2020 09:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9015 The practitioner who assumes control of a corporate debtor is treated as a distinct person for GST and must obtain fresh registration in each State/UT where the debtor was registered, file an initial return from the date the practitioner became liable until registration is granted, and may claim input tax credit in the first return for invoices received since appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Articles Corporate Laws / IBC / SEBI Thu, 26 Mar 2020 09:51:21 +0530 https://www.taxtmi.com/article/detailed?id=9015