https://www.taxtmi.com/notifications?id=133207 Corporate debtors under the insolvency resolution process managed by interim or resolution professionals are to be treated as a distinct person and must obtain new GST registrations where previously registered; the IRP/RP must file an initial return covering the period from appointment until registration is granted. Transitional input tax credit rules permit the IRP/RP to claim credit in the first return for supplies received since appointment but invoiced to the erstwhile GSTIN, and recipients may claim credit on such invoices for the transitional period, with certain specified exceptions; cash ledger deposits in the existing registration remain refundable to the erstwhile registration. en-us Mon, 13 Apr 2020 00:00:00 +0530 Wed, 17 Jun 2020 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133207 Corporate debtors under the insolvency resolution process managed by interim or resolution professionals are to be treated as a distinct person and must obtain new GST registrations where previously registered; the IRP/RP must file an initial return covering the period from appointment until registration is granted. Transitional input tax credit rules permit the IRP/RP to claim credit in the first return for supplies received since appointment but invoiced to the erstwhile GSTIN, and recipients may claim credit on such invoices for the transitional period, with certain specified exceptions; cash ledger deposits in the existing registration remain refundable to the erstwhile registration. Notifications GST - States Mon, 13 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133207