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    <title>Amendment in Notification No. F A-3-09-2020-1-V (39) dated the 04th May 2020</title>
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    <description>The amendment excludes corporate debtors who have furnished statements under Section 37 and returns under Section 39 for all tax periods prior to IRP/RP appointment. It provides that, from the date of appointment of the IRP/RP, the specified persons shall be treated as a distinct person of the corporate debtor and must obtain a new registration in each State where the corporate debtor was earlier registered, within thirty days of appointment or by 30th June 2020, whichever is later.</description>
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      <description>The amendment excludes corporate debtors who have furnished statements under Section 37 and returns under Section 39 for all tax periods prior to IRP/RP appointment. It provides that, from the date of appointment of the IRP/RP, the specified persons shall be treated as a distinct person of the corporate debtor and must obtain a new registration in each State where the corporate debtor was earlier registered, within thirty days of appointment or by 30th June 2020, whichever is later.</description>
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