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    <title>Amendment in Notification No. (05/2020) No.FD 03 CSL 2020, dated the 27th March, 2020</title>
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    <description>From the date of appointment of the IRP/RP, the designated class of persons is to be treated as a distinct person from the corporate debtor for GST purposes and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment of the IRP/RP or by a specified later cutoff. A proviso excludes corporate debtors who had furnished all statements under section 37 and returns under section 39 prior to the appointment from this class.</description>
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      <description>From the date of appointment of the IRP/RP, the designated class of persons is to be treated as a distinct person from the corporate debtor for GST purposes and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment of the IRP/RP or by a specified later cutoff. A proviso excludes corporate debtors who had furnished all statements under section 37 and returns under section 39 prior to the appointment from this class.</description>
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