https://www.taxtmi.com/circulars?id=64088 Pre CIRP GST dues are treated as operational debt and no coercive action may be taken; claims must be filed before the tribunal. The IRP/RP need not file pre CIRP returns but must obtain new GST registration(s), file the first return under section 40 for the post appointment period, and may, under the special procedure in Notification No.15/GST 2, avail input tax credit on invoices bearing the erstwhile GSTIN in the first return; cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration. en-us Fri, 29 May 2020 00:00:00 +0530 Thu, 18 Jun 2020 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64088 Pre CIRP GST dues are treated as operational debt and no coercive action may be taken; claims must be filed before the tribunal. The IRP/RP need not file pre CIRP returns but must obtain new GST registration(s), file the first return under section 40 for the post appointment period, and may, under the special procedure in Notification No.15/GST 2, avail input tax credit on invoices bearing the erstwhile GSTIN in the first return; cash ledger deposits by the IRP/RP during the transitional period are refundable to the erstwhile registration. Circulars GST - States Fri, 29 May 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64088