https://www.taxtmi.com/circulars?id=64276 Pre-CIRP GST dues are operational debt and claims must be filed before the insolvency forum; no coercive action or registration cancellation should occur. IRP/RP are not liable for pre-CIRP returns but must obtain new registrations within thirty days, file the first return under section 40, comply with GST obligations during CIRP, and may claim input tax credit in the first return for invoices bearing the erstwhile GSTIN under the special procedure; cash ledger deposits made by IRP/RP are refundable to the erstwhile registration. en-us Thu, 16 Apr 2020 00:00:00 +0530 Sat, 29 Aug 2020 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64276 Pre-CIRP GST dues are operational debt and claims must be filed before the insolvency forum; no coercive action or registration cancellation should occur. IRP/RP are not liable for pre-CIRP returns but must obtain new registrations within thirty days, file the first return under section 40, comply with GST obligations during CIRP, and may claim input tax credit in the first return for invoices bearing the erstwhile GSTIN under the special procedure; cash ledger deposits made by IRP/RP are refundable to the erstwhile registration. Circulars GST - States Thu, 16 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64276