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    <title>Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.</title>
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    <description>Establishes a special GST procedure where an interim or resolution professional is treated as a distinct person and must obtain a new registration in each State/UT where the corporate debtor was registered, file the first return for the transitional period, and may claim input tax credit on invoices bearing the erstwhile GSTIN subject to Chapter V and specified rule exceptions; suppliers may also claim transitional credit, and cash ledger deposits during transition remain available for refund to the erstwhile registration.</description>
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      <description>Establishes a special GST procedure where an interim or resolution professional is treated as a distinct person and must obtain a new registration in each State/UT where the corporate debtor was registered, file the first return for the transitional period, and may claim input tax credit on invoices bearing the erstwhile GSTIN subject to Chapter V and specified rule exceptions; suppliers may also claim transitional credit, and cash ledger deposits during transition remain available for refund to the erstwhile registration.</description>
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