Amendments to special procedure for corporate debtors - F.1-11(91)-TAX/GST/2020 - Tripura SGST

GOVERNMENT OF TRIPURA FINANCE DEPARTMENT (TAXES EXCISE) No F.1-11(91)-TAX/GST/2020 Dated, Agartala the 06/07/2020 NOTIFICATION In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Tripura in the Finance Department, No. F.1-11 (91)-TAX/GST/2020(Part-II), dated the 20 th May, 2020, published in the Tripura Gazette, Extraordinary Issue, vide number 1209, dated the 20 th May, 2020. 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 alt the tax periods prior to the appointment IRP/RP. (ii) for the paragraph 2. with effect from the 21 st March, 2020, the following paragraph shall be substituted, namely :- 2. Registration. - The said class of persons shall, with 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:. By Order of the Governor, (Nagesh Kumar B, IAS) Joint Secretary Government of Tripura Finance Department