Notification No. 39/2020
Date: May 5, 2020
Subject: Amendment to special procedure for corporate debtors under insolvency resolution
Description:
Amends the scope of corporate debtors covered under the special procedure by excluding those compliant prior to appointment of IRP/RP. Extends the timeline for obtaining new GST registration up to 30 June 2020 or 30 days from appointment, whichever is later. Clarifies applicability of the special procedure.
Effective Date: 21.03.2020
Previous Notification: Notification No. 11/2020 – Central Tax dated 21.03.2020