https://www.taxtmi.com/circulars?id=71465 Pre-CIRP GST dues constitute operational debt, to be claimed before the NCLT, and coercive recovery cannot proceed during the IBC moratorium. Existing GST registration should not be cancelled, while a corporate debtor under CIRP must obtain fresh registration in each previously registered State or Union territory. The IRP/RP is responsible for post-insolvency GST compliance and the first return. Transitional input tax credit may be claimed on qualifying post-appointment supplies invoiced to the erstwhile GSTIN, subject to applicable conditions and specified exceptions. en-us Mon, 06 Apr 2020 00:00:00 +0530 Sat, 26 Sep 2026 14:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=71465 Pre-CIRP GST dues constitute operational debt, to be claimed before the NCLT, and coercive recovery cannot proceed during the IBC moratorium. Existing GST registration should not be cancelled, while a corporate debtor under CIRP must obtain fresh registration in each previously registered State or Union territory. The IRP/RP is responsible for post-insolvency GST compliance and the first return. Transitional input tax credit may be claimed on qualifying post-appointment supplies invoiced to the erstwhile GSTIN, subject to applicable conditions and specified exceptions. Circulars GST - States Mon, 06 Apr 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=71465