https://www.taxtmi.com/circulars?id=63963 Pre-CIRP GST dues are operational debt and coercive action is prohibited; claims must be filed before the tribunal. GST registration during CIRP must not be cancelled and may be suspended; IRP/RP need not file pre-CIRP returns but must obtain new registrations and file the first return for the post-appointment period. A special procedure permits IRP/RP to claim input tax credit in the first return for invoices bearing the erstwhile GSTIN subject to Chapter V conditions (with limited exceptions), and cash ledger deposits made by IRP/RP prior to the notification are refundable even if returns were not filed. en-us Tue, 21 Apr 2020 00:00:00 +0530 Tue, 05 May 2020 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63963 Pre-CIRP GST dues are operational debt and coercive action is prohibited; claims must be filed before the tribunal. GST registration during CIRP must not be cancelled and may be suspended; IRP/RP need not file pre-CIRP returns but must obtain new registrations and file the first return for the post-appointment period. A special procedure permits IRP/RP to claim input tax credit in the first return for invoices bearing the erstwhile GSTIN subject to Chapter V conditions (with limited exceptions), and cash ledger deposits made by IRP/RP prior to the notification are refundable even if returns were not filed. Circulars GST - States Tue, 21 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63963