https://www.taxtmi.com/notifications?id=133070 IRP/RP appointed to manage a corporate debtor is treated as a distinct person and must obtain a new GST registration in each State or Union territory where the debtor was earlier registered within thirty days of appointment. The IRP/RP must file a first return covering the period from appointment until registration is granted and may claim input tax credit on invoices for supplies received since appointment even if invoiced to the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions. Cash ledger amounts deposited in the existing registration during the interim period are available for refund to the erstwhile registration. en-us Wed, 20 May 2020 00:00:00 +0530 Thu, 04 Jun 2020 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133070 IRP/RP appointed to manage a corporate debtor is treated as a distinct person and must obtain a new GST registration in each State or Union territory where the debtor was earlier registered within thirty days of appointment. The IRP/RP must file a first return covering the period from appointment until registration is granted and may claim input tax credit on invoices for supplies received since appointment even if invoiced to the erstwhile GSTIN, subject to Chapter V conditions and specified exceptions. Cash ledger amounts deposited in the existing registration during the interim period 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=133070