https://www.taxtmi.com/circulars?id=67424 Pre CIRP GST dues are treated as operational debt and coercive action is barred; tax officers must file claims before the insolvency forum. Registration of a corporate debtor under CIRP must not be cancelled and suspension or revocation of recent cancellations is permitted. The IRP/RP need not file pre CIRP returns but must obtain fresh registrations for the corporate debtor, file CIRP period returns and comply with GST obligations. A special procedure allows limited Input Tax Credit on invoices bearing the erstwhile GSTIN in the first return and permits refund of amounts deposited in the cash ledger during transition. en-us Mon, 07 Dec 2020 00:00:00 +0530 Fri, 14 Jun 2024 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67424 Pre CIRP GST dues are treated as operational debt and coercive action is barred; tax officers must file claims before the insolvency forum. Registration of a corporate debtor under CIRP must not be cancelled and suspension or revocation of recent cancellations is permitted. The IRP/RP need not file pre CIRP returns but must obtain fresh registrations for the corporate debtor, file CIRP period returns and comply with GST obligations. A special procedure allows limited Input Tax Credit on invoices bearing the erstwhile GSTIN in the first return and permits refund of amounts deposited in the cash ledger during transition. Circulars GST - States Mon, 07 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67424