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Notifies registered persons (hereinafter referred to as the erstwhile registered person), who are corporate debtors under the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016),

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..... No. 11/2020 Central Tax New Delhi, the 21st March, 2020 G.S.R. 194(E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Government, on the recommendations of the Council, hereby notifies those registered persons (hereinafter referred to as the erstwhile registered person), w .....

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..... 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, .....

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..... n, subject to the conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub-section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the Central Goods and Service Tax Rules, 2017 (hereinafter referred to as the said rules). (2) Registered persons who are receiving supplies from the said class of persons shall, for the period .....

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..... olvency resolution professional , interim resolution professional and resolution professional shall have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016 (31 of 2016). [F. No. 20/06/03/2020-GST] PRAMOD KUMAR, Director *************** NOTES:- 1. Inserted vide NOTIFICATION No. 39/2020 Central Tax dated 05-05-2020 2. Substitu .....

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