https://www.taxtmi.com/notifications?id=133213 Amends an earlier Uttar Pradesh GST notification under section 148 by inserting a proviso excluding corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods before appointment of the IRP/RP. The substituted registration provision treats the specified class of persons as a distinct person of the corporate debtor from the date of appointment of the IRP/RP and requires a new registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by 30 June 2020, whichever is later. en-us Tue, 26 May 2020 00:00:00 +0530 Thu, 25 Jun 2026 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133213 Amends an earlier Uttar Pradesh GST notification under section 148 by inserting a proviso excluding corporate debtors who have furnished statements under section 37 and returns under section 39 for all tax periods before appointment of the IRP/RP. The substituted registration provision treats the specified class of persons as a distinct person of the corporate debtor from the date of appointment of the IRP/RP and requires a new registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by 30 June 2020, whichever is later. Notifications GST - States Tue, 26 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133213