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    <title>Seeks to amend Notification No. 11/2020- State Tax, dated the 23rd June, 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 from the specified class, and mandates that, from appointment, the remaining class shall be treated as a distinct person of the corporate debtor and obtain a new registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the prescribed cut-off date, 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 from the specified class, and mandates that, from appointment, the remaining class shall be treated as a distinct person of the corporate debtor and obtain a new registration in each State or Union territory where the corporate debtor was previously registered within thirty days of appointment or by the prescribed cut-off date, whichever is later.</description>
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