https://www.taxtmi.com/notifications?id=132366 The notification requires that registered persons who are corporate debtors under the insolvency code and whose affairs are managed by interim or resolution professionals be treated as a distinct person and obtain new registration in each jurisdiction where the corporate debtor was registered; the IRP/RP must file the first return covering the period from appointment until registration is granted. The first return permits claiming input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions, and any cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration. en-us Mon, 30 Mar 2020 00:00:00 +0530 Tue, 31 Mar 2020 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132366 The notification requires that registered persons who are corporate debtors under the insolvency code and whose affairs are managed by interim or resolution professionals be treated as a distinct person and obtain new registration in each jurisdiction where the corporate debtor was registered; the IRP/RP must file the first return covering the period from appointment until registration is granted. The first return permits claiming input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions, and any cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration. Notifications GST - States Mon, 30 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132366