GST registration and ITC treatment during corporate insolvency: special procedure governs registrations, first returns and input tax credit. Pre CIRP GST dues are to be treated as operational debt and claims should be filed before the insolvency forum; coercive actions are barred by the moratorium. GST registration should not be cancelled during CIRP; suspension is allowed and revoked cancellations may be restored. The IRP/RP is not liable for pre CIRP returns but must obtain new registration as a distinct person, file the first return covering its registration liability period, comply with GST obligations during CIRP, and may, under the prescribed special procedure, avail input tax credit on invoices bearing the erstwhile GSTIN. Cash ledger deposits made by the IRP/RP in the erstwhile registration are refundable even if returns were not filed.