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Special Procedure prescribed under GST for corporate debtors undergoing insolvency process

March 23, 2020
CBIC has notified special procedure in respect of registration, return and ITC for corporate debtors prescribed under IBC, 2016 who are undergoing the corporate insolvency resolution process and whose affairs are being undertaken by interim resolution professionals (IRP) or resolution professionals (RP). The said procedure is required to be followed from date of appointment of IRP/RP till the period they undergo corporate insolvency resolution.
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