Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

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.... Notification No. 11/2020-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.37/Taxation-1.-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the "said Act"), the Government of Maharashtra, on the recommendations of the Council, hereby notifies those registered persons(here....

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....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 : 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 appo....

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....d 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 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 re....