https://www.taxtmi.com/notifications?id=134022 IRP/RP appointed to manage a corporate debtor is treated as a distinct person and must obtain new GST registration in each State/UT within thirty days, file the first return covering the period from liability to registration, and may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions (with specified exceptions). Suppliers to the corporate debtor may also claim input tax credit on such invoices for the transitional period, and cash ledger deposits made by the IRP/RP are available for refund to the erstwhile registration. en-us Sat, 21 Mar 2020 00:00:00 +0530 Thu, 03 Sep 2020 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=134022 IRP/RP appointed to manage a corporate debtor is treated as a distinct person and must obtain new GST registration in each State/UT within thirty days, file the first return covering the period from liability to registration, and may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions (with specified exceptions). Suppliers to the corporate debtor may also claim input tax credit on such invoices for the transitional period, and cash ledger deposits made by the IRP/RP are available for refund to the erstwhile registration. Notifications GST - States Sat, 21 Mar 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=134022