TaxTMI 
TaxTMI 
Notifies registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016),
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....ew Delhi, the 21st March, 2020 G.S.R. 194(E).-In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies those registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the prov....
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....ointment of IRP / RP, be treated as a distinct person of the corporate debtor, and shall be liable to take a new registration (hereinafter referred to as the new registration)in each of the States or Union territories where the corporate debtor was registered earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.] Provided that in cases where the ....
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....ade thereunder, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules). (2) Registered persons who are receiving supplies from the said class of persons shall, for the period from the date of appointment of IRP / RP till the date of registration as required in t....
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....ll have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016). [F. No. 20/06/03/2020-GST] PRAMOD KUMAR, Director *************** NOTES:- 1. Inserted vide NOTIFICATION No. 39/2020-Central Tax dated 05-05-2020 2. Substituted vide NOTIFICATION No. 39/2020-Central Tax dated 05-05-2020 w.e.f. 21-03-2020 before it was read as "2. Registration.- The sai....