https://www.taxtmi.com/notifications?id=132974 Special procedure is prescribed for corporate debtors undergoing the corporate insolvency resolution process, requiring a new registration in each State or Union territory within thirty days of appointment of the IRP or RP, and a first return after registration. The newly registered person may claim input tax credit on eligible invoices received since appointment, and recipients may also avail credit on invoices issued using the erstwhile GSTIN, subject to specified conditions and exceptions. Cash ledger amounts deposited by the IRP or RP before new registration are available for refund to the erstwhile registration. en-us Wed, 20 May 2020 00:00:00 +0530 Fri, 19 Jun 2026 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132974 Special procedure is prescribed for corporate debtors undergoing the corporate insolvency resolution process, requiring a new registration in each State or Union territory within thirty days of appointment of the IRP or RP, and a first return after registration. The newly registered person may claim input tax credit on eligible invoices received since appointment, and recipients may also avail credit on invoices issued using the erstwhile GSTIN, subject to specified conditions and exceptions. Cash ledger amounts deposited by the IRP or RP before new registration are available for refund to the erstwhile registration. Notifications GST - States Wed, 20 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132974