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Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 39/2020 – Central Tax
New Delhi, the 5th May, 2020
G.S.R.....(E).– 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 recommendations of the Council,
hereby makes the following amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue), notification 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, namely: -
“Provided that the said class of persons shall not include those corporate debtors who
have furnished the statements under section 37 and the returns under section 39 of the
said Act for all the tax periods prior to the appointment of IRP/RP.”;
(ii) for the paragraph 2, with effect from the 21st March, 2020, the following 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 earlier, within thirty days of
the appointment of the IRP/RP or by 30th June, 2020, whichever is later:.”.
[F. No. CBEC-20/06/04/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide notification No. 11/2020-Central Tax, dated the 21st March, 2020,
published vide number G.S.R. 194(E), dated the 21st March, 2020.
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