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    <title>Amendment in Notification No. 9/2020- State Tax, dated the 21st March, 2020</title>
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    <description>The amendment excludes corporate debtors who have furnished all statements under section 37 and returns under section 39 prior to appointment of the IRP/RP from the said class of persons. From the date of appointment of the IRP/RP, the said class shall be treated as a distinct person and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.</description>
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      <description>The amendment excludes corporate debtors who have furnished all statements under section 37 and returns under section 39 prior to appointment of the IRP/RP from the said class of persons. From the date of appointment of the IRP/RP, the said class shall be treated as a distinct person and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment or by the prescribed calendar deadline, whichever is later.</description>
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