https://www.taxtmi.com/notifications?id=132974 Notification establishes a special GST procedure for corporate debtors under the corporate insolvency resolution process whereby the IRP/RP is treated as a distinct person and must obtain new GST registrations in prior jurisdictions within thirty days; the IRP/RP must file a first return covering the period from appointment to grant of registration and may avail input tax credit on invoices received since appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions, while deposited cash ledger amounts during transition remain available for refund to the erstwhile registration. en-us Wed, 20 May 2020 00:00:00 +0530 Tue, 26 May 2020 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132974 Notification establishes a special GST procedure for corporate debtors under the corporate insolvency resolution process whereby the IRP/RP is treated as a distinct person and must obtain new GST registrations in prior jurisdictions within thirty days; the IRP/RP must file a first return covering the period from appointment to grant of registration and may avail input tax credit on invoices received since appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions, while deposited cash ledger amounts during transition remain 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