https://www.taxtmi.com/article/detailed?id=9056 From appointment of the IRP/RP the corporate debtor is treated as a distinct person for GST purposes and must obtain a new temporary registration to enable filing returns and carrying on business as a going concern; the IRP/RP is not obliged to file or pay for pre CIRP periods. ITC may be claimed in the first return filed under the new registration even if invoices bear the old GSTIN, certain temporal and documentary limits are relaxed for the CIRP period, and pre CIRP tax dues are to be pursued as operational creditor claims in insolvency proceedings rather than by coercive action during moratorium. en-us Thu, 09 Apr 2020 10:34:54 +0530 Thu, 09 Apr 2020 10:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9056 From appointment of the IRP/RP the corporate debtor is treated as a distinct person for GST purposes and must obtain a new temporary registration to enable filing returns and carrying on business as a going concern; the IRP/RP is not obliged to file or pay for pre CIRP periods. ITC may be claimed in the first return filed under the new registration even if invoices bear the old GSTIN, certain temporal and documentary limits are relaxed for the CIRP period, and pre CIRP tax dues are to be pursued as operational creditor claims in insolvency proceedings rather than by coercive action during moratorium. Articles Goods and Services Tax - GST Thu, 09 Apr 2020 10:34:54 +0530 https://www.taxtmi.com/article/detailed?id=9056