GST Notification 39/2020-Central Tax ,dt. 05-05-2020
The Interim Resolution Professional (IRP) must obtain separate GST registration in every state/Union Territory, where the corporate debtor was earlier registered. The time limit allowed later of thirty days of his appointment or by 30th June 2020.
The special procedure under GST notified via CGST notification number 11/2020 dated 21st March 2020 shall not apply to those corporate debtors who have filed GSTR-1 and GSTR-3B returns for all the tax periods prior to the appointment of the IRP.