https://www.taxtmi.com/notifications?id=133696 Notification requires IRP/RP-managed corporate debtors under CIRP to be treated as a distinct person and obtain new GST registration within thirty days of IRP/RP appointment; the IRP/RP must file the first return covering the period from liability to registration. Input tax credit on invoices issued to the erstwhile GSTIN is allowable in the first return subject to Chapter V and specified rule exceptions. Supply recipients may claim credit for the interim period under similar conditions. Cash ledger deposits made between appointment and new registration are refundable to the erstwhile registration. en-us Fri, 22 May 2020 00:00:00 +0530 Thu, 30 Jul 2020 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=133696 Notification requires IRP/RP-managed corporate debtors under CIRP to be treated as a distinct person and obtain new GST registration within thirty days of IRP/RP appointment; the IRP/RP must file the first return covering the period from liability to registration. Input tax credit on invoices issued to the erstwhile GSTIN is allowable in the first return subject to Chapter V and specified rule exceptions. Supply recipients may claim credit for the interim period under similar conditions. Cash ledger deposits made between appointment and new registration are refundable to the erstwhile registration. Notifications GST - States Fri, 22 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=133696