https://www.taxtmi.com/circulars?id=67397 Clarification confirms IRP/RP generally must obtain separate GST registration under the special procedure, but if the corporate debtor furnished all pre-appointment GST returns and statements, IRP/RP need not obtain a fresh registration. A single new registration suffices and subsequent IRP/RP changes are to be effected by amendment of the authorized signatory rather than fresh registrations. Pandemic-related statutory time limits for compliance that fall within the specified period are extended to the later prescribed date, including the merchant-exporter export-period requirement and the quarterly filing of FORM GST ITC-04. en-us Wed, 06 Jan 2021 00:00:00 +0530 Wed, 08 May 2024 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67397 Clarification confirms IRP/RP generally must obtain separate GST registration under the special procedure, but if the corporate debtor furnished all pre-appointment GST returns and statements, IRP/RP need not obtain a fresh registration. A single new registration suffices and subsequent IRP/RP changes are to be effected by amendment of the authorized signatory rather than fresh registrations. Pandemic-related statutory time limits for compliance that fall within the specified period are extended to the later prescribed date, including the merchant-exporter export-period requirement and the quarterly filing of FORM GST ITC-04. Circulars GST - States Wed, 06 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67397