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    <title>Notifies registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016</title>
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    <description>IRP/RP managing corporate debtors are to be treated as a distinct person and must obtain new GST registration in each jurisdiction within thirty days of appointment; they must file a first return for the interim period, may claim input tax credit on invoices received since appointment but bearing the erstwhile GSTIN subject to Chapter V except specified provisos, suppliers may claim credit for the interim period similarly, and cash ledger deposits made by the IRP/RP in the existing registration during the interim are available for refund to the erstwhile registration.</description>
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      <description>IRP/RP managing corporate debtors are to be treated as a distinct person and must obtain new GST registration in each jurisdiction within thirty days of appointment; they must file a first return for the interim period, may claim input tax credit on invoices received since appointment but bearing the erstwhile GSTIN subject to Chapter V except specified provisos, suppliers may claim credit for the interim period similarly, and cash ledger deposits made by the IRP/RP in the existing registration during the interim are available for refund to the erstwhile registration.</description>
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