https://www.taxtmi.com/circulars?id=67507 Clarification extends the registration time-frame for IRP/RP and provides that IRP/RP need not obtain fresh registration when corporate debtor had filed all Form GSTR-1 and Form GSTR-3B returns prior to appointment and was not in default; subsequent changes in IRP/RP after initial registration are treated as changes of authorized signatory and may be effected by amendment. It also extends compliance deadlines falling within the COVID-19 relief window, including the merchant exporter export period condition and the filing date for Form GST ITC-04, to the relief cut-off date. The Circular is clarificatory and issued to ensure uniform implementation. en-us Mon, 09 Nov 2020 00:00:00 +0530 Tue, 11 Jun 2024 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67507 Clarification extends the registration time-frame for IRP/RP and provides that IRP/RP need not obtain fresh registration when corporate debtor had filed all Form GSTR-1 and Form GSTR-3B returns prior to appointment and was not in default; subsequent changes in IRP/RP after initial registration are treated as changes of authorized signatory and may be effected by amendment. It also extends compliance deadlines falling within the COVID-19 relief window, including the merchant exporter export period condition and the filing date for Form GST ITC-04, to the relief cut-off date. The Circular is clarificatory and issued to ensure uniform implementation. Circulars GST - States Mon, 09 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67507