https://www.taxtmi.com/notifications?id=146632 Corporate debtors in corporate insolvency resolution, whose affairs are managed by an Interim Resolution Professional or Resolution Professional, are treated as distinct persons and must obtain fresh GST registration in each previously registered jurisdiction. Their first return covers the period from liability to register until registration. Input tax credit may be claimed for post-appointment supplies invoiced under the erstwhile registration, subject to applicable conditions and specified exceptions. Recipients receive transitional credit eligibility, and cash-ledger deposits made under the existing registration may be refunded. en-us Tue, 29 Dec 2020 00:00:00 +0530 Mon, 17 Aug 2026 17:15:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146632 Corporate debtors in corporate insolvency resolution, whose affairs are managed by an Interim Resolution Professional or Resolution Professional, are treated as distinct persons and must obtain fresh GST registration in each previously registered jurisdiction. Their first return covers the period from liability to register until registration. Input tax credit may be claimed for post-appointment supplies invoiced under the erstwhile registration, subject to applicable conditions and specified exceptions. Recipients receive transitional credit eligibility, and cash-ledger deposits made under the existing registration may be refunded. Notifications GST - States Tue, 29 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146632