This notification amends Notification No. 11/2020–Central Tax issued under section 148. It excludes corporate debtors who had already furnished GSTR-1 and GSTR-3B for periods prior to appointment of IRP/RP from the special procedure. It also requires the IRP/RP to obtain new GST registration within 30 days of appointment or by 30 June 2020, whichever is later. The amendment clarifies GST compliance during insolvency resolution.

Amendment:

This notification amends notification No. 11/2020