https://www.taxtmi.com/article/detailed?id=9192 When an insolvency resolution professional assumes control of a corporate debtor, the professional must obtain a distinct GST registration (unless all returns were filed prior to appointment), file an initial return covering appointment to registration, claim input tax credit in that first return even where invoices bear the corporate debtor's GST identifier without complying with normal temporal and reconciliation limits, and may obtain refund of unutilized cash-ledger balances deposited under the erstwhile registration. en-us Wed, 20 May 2020 09:21:04 +0530 Wed, 20 May 2020 09:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9192 When an insolvency resolution professional assumes control of a corporate debtor, the professional must obtain a distinct GST registration (unless all returns were filed prior to appointment), file an initial return covering appointment to registration, claim input tax credit in that first return even where invoices bear the corporate debtor's GST identifier without complying with normal temporal and reconciliation limits, and may obtain refund of unutilized cash-ledger balances deposited under the erstwhile registration. Articles Goods and Services Tax - GST Wed, 20 May 2020 09:21:04 +0530 https://www.taxtmi.com/article/detailed?id=9192