https://www.taxtmi.com/notifications?id=132468 IRP/RP managing a corporate debtor during CIRP is treated as a distinct person and must obtain a new GST registration in each State/UT where the debtor was registered within thirty days of appointment; the IRP/RP must file the first return covering the period from appointment to registration and may claim input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and excepting subsection (4) of section 16 and sub-rule (4) of rule 36; recipients may also claim credit for the transitional period and cash ledger deposits made pre-registration are refundable to the erstwhile registration. en-us Mon, 30 Mar 2020 00:00:00 +0530 Thu, 09 Apr 2020 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132468 IRP/RP managing a corporate debtor during CIRP is treated as a distinct person and must obtain a new GST registration in each State/UT where the debtor was registered within thirty days of appointment; the IRP/RP must file the first return covering the period from appointment to registration and may claim input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and excepting subsection (4) of section 16 and sub-rule (4) of rule 36; recipients may also claim credit for the transitional period and cash ledger deposits made pre-registration are refundable to the erstwhile registration. Notifications GST - States Mon, 30 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132468