Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016.

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..... t-II/542. - In exercise of the powers conferred by section 148 or the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereinafter referred to as the "said Act"), the Governor of Assam, on the recommendations of the Council, hereby pleased to notify those registered persons (hereinafter referred to as the "erstwhile registered person"), who are corporate d .....

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..... ered earlier, within thirty days of the appointment of the IRP/RP: Provided that in cases where the IRP/RP has been appointed prior to the date of this notification, he shall take registration within thirty days from the commencement Of this notification. with effect from date of his appointment as IRP/RP. 3. Return.- The said class of persons shall, after obtaining registration file the first r .....

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..... ons shall, for the period from the date of appointment of IRI) / RP till the date of registration as required in this notification or thirty days from the date of this notification, whichever is earlier. be eligible to avail input tax credit on invoices issued using the GSTIN of the erstwhile registered person, subject to the conditions of Chapter V of the said Act and the rules made thereunder. e .....

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