Special procedure for corporate debtors undergoing the corporate insolvency resolution process under the insolvency and bankruptcy code, 2016

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.... 148 of the Rajasthan Goods and Services Tax Act, 2017 (Act No.9 of 2017) (hereinafter referred to as the said Act), the State 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 provisions of the Insolvency and Bankruptcy Code, 2016 (Central Act No. 31 o f 2016)....

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.... the IRP/RP: Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take registration within thirty days from the commencement of this notification, with effect from date of his appointment as IRP/RP. 3. Return.- The said class of persons shall, after obtaining registration file the first return under section 40 of the said Act, from the date ....

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..../ RP till the date of registration as required in this notification or thirty days from the date of this notification, whichever is earlier, be eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said A ct and the rules made thereunder, except the provisions o f sub-rule (4) of rule 36 of the said r....