https://www.taxtmi.com/notifications?id=132655 IRP/RP are to be treated as a distinct person of the corporate debtor from appointment and must obtain new GST registration in each State/UT where the debtor was earlier registered; they must file a first return covering the period from appointment until registration. In that return the IRP/RP may claim input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Suppliers to the debtor in the interim may also avail credit on such invoices for the prescribed interim period. Cash ledger deposits made in the interim are refundable to the erstwhile registration. en-us Tue, 31 Mar 2020 00:00:00 +0530 Mon, 27 Apr 2020 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132655 IRP/RP are to be treated as a distinct person of the corporate debtor from appointment and must obtain new GST registration in each State/UT where the debtor was earlier registered; they must file a first return covering the period from appointment until registration. In that return the IRP/RP may claim input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Suppliers to the debtor in the interim may also avail credit on such invoices for the prescribed interim period. Cash ledger deposits made in the interim are refundable to the erstwhile registration. Notifications GST - States Tue, 31 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132655