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    <title>Seeks to amend Notification G.O. Ms. No. 7, dated the 1st April, 2020</title>
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    <description>The amendment excludes corporate debtors who have furnished all statutory GST statement and return filings prior to appointment of the IRP/RP. It also treats the relevant persons, from the date of IRP/RP appointment, as a distinct person of the corporate debtor and requires them to obtain fresh GST registrations in each State or Union territory where the corporate debtor was earlier registered within the prescribed timeframe.</description>
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