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    <title>Amendment Notification F.No.FIN/REV-3/GST/1/08(Pt-1)(Vol.1)/63 dated the 21st March 2020</title>
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    <description>The amendment excludes corporate debtors who have furnished all required GST statements and returns for periods prior to appointment of the Interim Resolution Professional or Resolution Professional. It provides that, from the date of appointment, the persons acting for the corporate debtor are to be treated as a distinct person and must obtain new GST registrations in each State or Union Territory where the corporate debtor was earlier registered within the prescribed timeline.</description>
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      <description>The amendment excludes corporate debtors who have furnished all required GST statements and returns for periods prior to appointment of the Interim Resolution Professional or Resolution Professional. It provides that, from the date of appointment, the persons acting for the corporate debtor are to be treated as a distinct person and must obtain new GST registrations in each State or Union Territory where the corporate debtor was earlier registered within the prescribed timeline.</description>
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