Notification under section 148 to make amendments to special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 under the HGST Act, 2017. - 48/GST-2 - Haryana SGST

HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th May, 2020 No.48/GST-2. - In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification no. 15/GST-2, dated the 31st March, 2020, namely:- Amendment In the Haryana Government, Excise and Taxation Department, Notification no. 15/GST-2, dated the 31st March, 2020,- (i) in the first paragraph, - (a) for the sign . existing at the end, the sign : shall be substituted; (b) 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, the following paragraph shall be substituted and shall be deemed to have been substituted with effect from the 21st March, 2020, 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 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. . ANURAG RASTOGI, Principal Secretary to Government, Haryana, Excise and Taxation Department.