https://www.taxtmi.com/circulars?id=71419 GST registration is not required afresh for an IRP/RP where all FORM GSTR-1 statements and FORM GSTR-3B returns for periods before appointment have been furnished under the corporate debtor's existing registration. A subsequent change of IRP/RP is treated as a change of authorised signatory and does not require another registration. Merchant-exporter export conditions expiring during the specified COVID-19 period, and FORM GST ITC-04 for the quarter ending March 2020, are extended to 30 June 2020. en-us Fri, 26 Jun 2020 00:00:00 +0530 Wed, 23 Sep 2026 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71419 GST registration is not required afresh for an IRP/RP where all FORM GSTR-1 statements and FORM GSTR-3B returns for periods before appointment have been furnished under the corporate debtor's existing registration. A subsequent change of IRP/RP is treated as a change of authorised signatory and does not require another registration. Merchant-exporter export conditions expiring during the specified COVID-19 period, and FORM GST ITC-04 for the quarter ending March 2020, are extended to 30 June 2020. Circulars GST - States Fri, 26 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71419