5th May 2020, GST Department announced :-
“2. Registration.- The said class of persons shall, with effect from the date of appointment
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."
For Complete Notification please follow the ling below or read from attached notification image.
CGST Notification No-39/2020- Central Tax ,dt. 05-05-2020, Relating to Seeks to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016
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