Circular 134/4/2020 - Central Tax

Date: March 23, 2020

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Subject

Clarifies issues in respect of issues under GST law for companies under Insolvency and Bankruptcy Code, 2016

Content

1. Various representations have been received from the trade and industry seeking clarification on issues being faced by entities covered under Insolvency and Bankruptcy Code, 2016 (hereinafter referred to as the “IBC”).  2. As per IBC, once an entity defaults certain threshold amount, Corporate Insolvency Resolution Process (hereafter referred to as “CIRP”) gets trigg…

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