Page 56 - GSTL_14th May 2020_Vol 36_Part 2

C4 GST LAW TIMES [ Vol. 36
issuance of the notification. It has dated 21-3-2020 has been extended.
been represented that the IRP/RP Accordingly, IRP/RP shall now be
are facing difficulty in obtaining required to obtain registration within
registrations during the period of thirty days of the appointment of the
the lockdown and have requested IRP/RP or by 30th June, 2020,
to increase the time for obtaining whichever is later.
registration from the present 30
days limit.
2. The notification No. 11/2020- i. The notification No. 11/2020-
Central Tax, dated 21-3-2020 Central Tax, dated 21-3-2020 was
specifies that the IRP/RP, in issued to devise a special procedure
respect of a corporate debtor, has to overcome the requirement of
to take a new registration with sequential filing of FORM GSTR-3B
effect from the date of under GST and to align it with the
appointment. Clarification has provisions of the IBC Act, 2016. The
been sought whether IRP would said notification has been amended
be required to take a fresh vide notification No. 39/2020-Central
registration even when they are Tax, dated 5-5-2020 so as to
complying with all the provisions specifically provide that corporate
of the GST Law under the debtors who have not defaulted in
registration of Corporate Debtor furnishing the return under GST
(earlier GSTIN) i.e. all the GSTR- would not be required to obtain a
3Bs have been filed by the separate registration with effect from
Corporate debtor/IRP prior to the the date of appointment of IRP/RP.
period of appointment of IRPs and ii. Accordingly, it is clarified that
they have not been defaulted in IRP/RP would not be required to take a
return filing. fresh registration in those cases where
statements in FORM GSTR-1 under
section 37 and returns in FORM
GSTR-3B under section 39 of the
CGST Act, for all the tax periods prior
to the appointment of IRP/RP, have
been furnished under the registration
of Corporate Debtor (earlier GSTIN).

3. Another doubt has been raised that i. In cases where the RP is not the
the present notification has used same as IRP, or in cases where a
the terms IRP and RP different IRP/RP is appointed
interchangeably, and in cases midway during the insolvency
where an appointed IRP is not process, the change in the GST system
ratified and a separate RP is may be carried out by an amendment
appointed, whether the same new in the registration form. Changing the
GSTIN shall be transferred from authorized signatory is a non-core
the IRP to RP, or both will need to amendment and does not require
take fresh registration. approval of tax officer. However, if
the previous authorized signatory
does not share the credentials with
GST LAW TIMES  14th May 2020  56