Operational Creditors must furnish copies of GSTR-1, GSTR-3B & E-Way Bill along with CIRP plea
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- By Chetan Kulasri
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- Last Updated on 16 June, 2022
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Notification No. IBBI/2022-23/GN/REG084, Dated: 14.06.2022
The IBBI has notified the Insolvency and Bankruptcy Board of India (Insolvency Resolution Process for Corporate Persons) (Second Amendment) Regulations, 2022. New regulation 2B has been inserted requiring the operational creditor to furnish copies of Form GSTR-1 & Form GSTR-3B and a copy of the e-way bill along with plea u/s 9. Further, a new Regulation 2C requires a financial or operational creditor to furnish details of his PAN and Email-ID while filing plea u/s 9.
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