Amendment in Notification No 11-2020-ST regarding Special procedure for corporate debtors under corporate insolvency resolution process - 39/2020-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 7th May, 2020. Notification No. 39/2020-State Tax No.(GHN-43)GST-2020/S.148(30)TH: - In exercise of the powers conferred by section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-23)GST-2020/S.148(26)-TH dated the 27th March, 2020, Notification No. 11/2020-State Tax, namely:- In the said notification (i) in the first paragraph, the following proviso shall be inserted, namely: - Provided that the said class of persons shall not include those corporate debtors who have furnished the statements under section 37 and the returns under section 39 of the said Act for all the tax periods prior to the appointment of IRP/RP. ; (ii) for the paragraph 2, with effect from the 21st March, 2020, the following paragraph shall be substituted, namely: - 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 the State, if the corporate debtor was registered in the State earlier, within thirty days of the appointment of the IRP/RP or by 30th June, 2020, whichever is later. . 2. Save as otherwise provided, this notification shall be deemed to have come into force with effect from the 5th day of May, 2020. By order and in the name of Governor of Gujarat, J B Patel Deputy Secretary to Government