https://www.taxtmi.com/notifications?id=138651 The amendment excludes corporate debtors who filed all statements under section 37 and returns under section 39 for tax periods prior to the appointment of the IRP/RP from the notified class. It provides that, from the date of appointment of the IRP/RP, the notified class of persons is to be treated as a distinct person of the corporate debtor and is required to obtain a new registration in each State or Union territory where the corporate debtor was previously registered within the prescribed period or by the later cut-off date. en-us Tue, 05 May 2020 00:00:00 +0530 Mon, 04 Jul 2022 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=138651 The amendment excludes corporate debtors who filed all statements under section 37 and returns under section 39 for tax periods prior to the appointment of the IRP/RP from the notified class. It provides that, from the date of appointment of the IRP/RP, the notified class of persons is to be treated as a distinct person of the corporate debtor and is required to obtain a new registration in each State or Union territory where the corporate debtor was previously registered within the prescribed period or by the later cut-off date. Notifications GST - States Tue, 05 May 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=138651