2
ॢबहर गजट
[सधरण 6 मई 2020
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3
ॢबहर गजट
[सधरण 6 मई 2020
The 6th May 2020
S.O. 108, Dated 6th May 2020 - In exercise of the powers conferred by section 148 of the
Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the
Governor of Bihar, on the recommendations of the Council, hereby notifies those registered
persons(hereinafter referred to as the erstwhile registered person), who are corporate debtors under
the provisions of the Insolvency and Bankruptcy Code, 2016 (31 of 2016), undergoing the corporate
insolvency resolution process and the management of whose affairs are being undertaken by interim
resolution professionals (IRP) or resolution professionals (RP), as the class of persons who shall
follow the following special procedure, from the date of the appointment of the IRP/RP till the
period they undergo the corporate insolvency resolution process, as mentioned below.
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 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 return
under section 40 of the said Act, from the date on which he becomes liable to registration till the date
on which registration has been granted.
4. Input tax credit.-(1)The said class of persons shall, in his first return, be eligible to avail
input tax credit on invoices covering the supplies of goods or services or both, received since his
appointment as IRP/RP but bearing the GSTIN of the erstwhile registered person, subject to the
conditions of Chapter V of the said Act and the rules made thereunder, except the provisions of sub-
section (4) of section 16 of the said Act and sub-rule (4) of rule 36 of the Bihar Goods and Service
Tax Rules, 2017 (hereinafter referred to as the said rules).
(2) Registered persons who are receiving supplies from the said class of persons shall, for
the period from the date of appointment of IRP / 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, except the provisions of
sub-rule (4) of rule 36 of the said rules.
5. Any amount deposited in the cash ledger by the IRP/RP, in the existing registration, from
the date of appointment of IRP/RP to the date of registration in terms of this notification shall be
available for refund to the erstwhile registration.
Explanation.- For the purposes of this notification, the terms “corporate debtor”, “corporate
insolvency resolution professional”, “interim resolution professional” and “resolution professional”
shall have the same meaning as assigned to them in the Insolvency and Bankruptcy Code, 2016
(31 of 2016).
[(File No. Bikri kar/GST/vividh-21/2017 (Part-8) 781)]
By the order of Governor of Bihar,
Dr. Pratima,
Commissioner State Tax-cum-Secretary.
————
[ध¡क स०चवलय म१णलय
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[सधरण 265%5'1+10%ड+ट,+प+?
Website: http://egazette.bih.nic.in
