https://www.taxtmi.com/circulars?id=64353 Pre CIRP GST dues are treated as operational debt and cannot be subject to coercive recovery; tax authorities must file claims before the insolvency forum. GST registration during CIRP should not be cancelled (may be suspended); IRP/RP need not file pre CIRP returns but must obtain new registrations and comply with GST obligations for the CIRP period. A special procedure permits first return input tax credit on invoices bearing the erstwhile GSTIN and allows refund of cash ledger deposits made by the IRP/RP despite unfiled periodic returns. en-us Wed, 26 Aug 2020 00:00:00 +0530 Mon, 28 Sep 2020 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64353 Pre CIRP GST dues are treated as operational debt and cannot be subject to coercive recovery; tax authorities must file claims before the insolvency forum. GST registration during CIRP should not be cancelled (may be suspended); IRP/RP need not file pre CIRP returns but must obtain new registrations and comply with GST obligations for the CIRP period. A special procedure permits first return input tax credit on invoices bearing the erstwhile GSTIN and allows refund of cash ledger deposits made by the IRP/RP despite unfiled periodic returns. Circulars GST - States Wed, 26 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64353