https://www.taxtmi.com/notifications?id=132918 Notification requires that an IRP/RP be treated as a distinct person and obtain new GST registration within thirty days of appointment; the IRP/RP must file the first return under section 40 for the period from appointment until registration is granted. The IRP/RP may claim input tax credit in that first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions except specified provisions, suppliers may claim credit for a transitional period, and cash ledger deposits made before new registration are refundable to the erstwhile registration. en-us Fri, 15 May 2020 00:00:00 +0530 Tue, 19 May 2020 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132918 Notification requires that an IRP/RP be treated as a distinct person and obtain new GST registration within thirty days of appointment; the IRP/RP must file the first return under section 40 for the period from appointment until registration is granted. The IRP/RP may claim input tax credit in that first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions except specified provisions, suppliers may claim credit for a transitional period, and cash ledger deposits made before new registration are refundable to the erstwhile registration. Notifications GST - States Fri, 15 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132918