https://www.taxtmi.com/notifications?id=133108 Special procedure prescribed for corporate debtors under insolvency resolution, requiring the IRP/RP to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment. After registration, the first return must be filed for the period from the date of liability to registration, and input tax credit is permitted in the first return and for recipients of supplies during the transitional period, subject to specified GST conditions and exceptions. Cash ledger amounts deposited during the interim period are available for refund to the erstwhile registration. en-us Thu, 30 Apr 2020 00:00:00 +0530 Thu, 25 Jun 2026 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133108 Special procedure prescribed for corporate debtors under insolvency resolution, requiring the IRP/RP to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment. After registration, the first return must be filed for the period from the date of liability to registration, and input tax credit is permitted in the first return and for recipients of supplies during the transitional period, subject to specified GST conditions and exceptions. Cash ledger amounts deposited during the interim period are available for refund to the erstwhile registration. Notifications GST - States Thu, 30 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133108