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    <title>Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016. (Amendment to notification No. 439-F.T. dated 03.04.2020.).</title>
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    <description>Treats the persons represented by the IRP/RP as a distinct person for GST purposes from appointment, excluding corporate debtors who filed all outward supply statements and returns for tax periods prior to appointment; requires the distinct person to obtain new GST registrations in each State or Union territory where the corporate debtor was previously registered within the prescribed timeline or by the later statutory cutoff.</description>
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