https://www.taxtmi.com/notifications?id=132534 Corporate debtors under insolvency managed by an IRP/RP are a distinct person for GST and must obtain new registrations in each jurisdiction within thirty days of appointment; they must file a first return covering the period from liability to registration. In that first return the IRP/RP may claim input tax credit on supplies received since appointment though invoices bear the erstwhile GSTIN, subject to statutory input conditions and specified exceptions, and cash ledger deposits made during the transitional period remain available for refund to the erstwhile registration. en-us Wed, 01 Apr 2020 00:00:00 +0530 Wed, 15 Apr 2020 17:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132534 Corporate debtors under insolvency managed by an IRP/RP are a distinct person for GST and must obtain new registrations in each jurisdiction within thirty days of appointment; they must file a first return covering the period from liability to registration. In that first return the IRP/RP may claim input tax credit on supplies received since appointment though invoices bear the erstwhile GSTIN, subject to statutory input conditions and specified exceptions, and cash ledger deposits made during the transitional period remain available for refund to the erstwhile registration. Notifications GST - States Wed, 01 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132534