During the period of CIRP, an IP in his/her capacity as the IRP/ RP is responsible for compliance of various mandatory filings and disclosures related to the Corporate Debtor. This includes but not limited to, various compliances under The Companies Act, 2013; Income Tax Act, 1961; Goods and Services Tax Act 2017; Provident Fund...
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The Ministry of Corporate Affairs (“MCA”) vide notification no. S.O. 4126 (E), dated November 15, 2019 (“MCA Notification”), made IBC provisions relating to personal insolvency applicable, only in so far as relating to Personal Guarantors to Corporate Debtor (PG to CD) effective from December 1, 2019. After the publica...
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