https://www.taxtmi.com/notifications?id=138294 Special GST procedure requires that IRP/RP be treated as a distinct person and obtain a new registration in each State/Union territory within thirty days of appointment, and file the first return covering the period from liability to registration. The IRP/RP may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions. Recipients may also avail transitional credit; cash ledger deposits made by IRP/RP between appointment and new registration are available for refund to the erstwhile registration. en-us Tue, 05 May 2020 00:00:00 +0530 Mon, 16 May 2022 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138294 Special GST procedure requires that IRP/RP be treated as a distinct person and obtain a new registration in each State/Union territory within thirty days of appointment, and file the first return covering the period from liability to registration. The IRP/RP may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions. Recipients may also avail transitional credit; cash ledger deposits made by IRP/RP between appointment and new registration are available for refund to the erstwhile registration. Notifications GST - States Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138294