https://www.taxtmi.com/circulars?id=71009 Pre-CIRP GST dues of a corporate debtor are operational debt to be claimed before the National Company Law Tribunal, and coercive recovery is barred during the moratorium. Registration should not ordinarily be cancelled, while the IRP or RP need not file pre-CIRP returns. During CIRP, fresh GST registration is required and the IRP or RP must meet tax and return obligations. Transitional input tax credit is available for eligible invoices bearing the former GSTIN, and cash-ledger deposits in the former registration may be refunded despite non-filing of relevant returns. en-us Wed, 23 Sep 2020 00:00:00 +0530 Thu, 27 Aug 2026 15:15:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71009 Pre-CIRP GST dues of a corporate debtor are operational debt to be claimed before the National Company Law Tribunal, and coercive recovery is barred during the moratorium. Registration should not ordinarily be cancelled, while the IRP or RP need not file pre-CIRP returns. During CIRP, fresh GST registration is required and the IRP or RP must meet tax and return obligations. Transitional input tax credit is available for eligible invoices bearing the former GSTIN, and cash-ledger deposits in the former registration may be refunded despite non-filing of relevant returns. Circulars GST - States Wed, 23 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71009