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S4 GST LAW TIMES [ Vol. 36
Explanation. - For the purpose of this rule, a Nil return shall mean a re-
turn under section 39 for a tax period that has nil or no entry in all the
Tables in FORM GSTR-3B.”.
[Notification No. 38/2020-C.T., dated 5-5-2020]

Corporate debtors under undergoing Corporate Insolvency
Resolution Process (CIRP) — Dates to take new
Registration prescribed — Amendment to Notification No.
11/2020-C.T.
[Amend at page 9.118 of 12th Edition of GST Law Manual, Vol. 2, 2020-21]
In exercise of the powers conferred by section 148 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Government, on the recommenda-
tions of the Council, hereby makes the following amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue),
No. 11/2020-Central Tax, dated the 21st March, 2020, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 194(E),
dated the 21st March, 2020, namely :-
In the said notification
(i) in the first paragraph, the following proviso shall be inserted, name-
ly :-
“Provided that the said class of persons shall not include those cor-
porate debtors who have furnished the statements under section 37
and the returns under section 39 of the said Act for all the tax peri-
ods prior to the appointment of IRP/RP.”;
(ii) for the paragraph 2, with effect from the 21st March, 2020, the fol-
lowing paragraph shall be substituted, namely :-
“2. Registration. - The said class of persons shall, with effect from
the date of appointment of IRP/RP, be treated as a distinct person
of the corporate debtor, and shall be liable to take a new registration
(hereinafter referred to as the new registration) in each of the States
or Union territories where the corporate debtor was registered ear-
lier, within thirty days of the appointment of the IRP/RP or by 30th
June, 2020, whichever is later :.”.
[Notification No. 39/2020-C.T., dated 5-5-2020]

E-way Bill generated on or before 24-3-2020 and whose validity
expired during 30-3-2020 to 15-4-2020 — Validity extended
till 31-5-2020 — Amendment to Notification No. 35/2020-
C.T.
[Amend at page 9.118 of 12th Edition of GST Law Manula, Vol. 2, 2020-21]
In exercise of the powers conferred by section 168A of the Central Goods
and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as
the said Act), read with section 20 of the Integrated Goods and Services Tax Act,
2017 (13 of 2017), and section 21 of Union Territory Goods and Services Tax Act,
2017 (14 of 2017), the Central Government, on the recommendations of the

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