IRP registration requirement relaxed: extension granted and non-defaulting corporate debtors exempted from fresh GST registration. The circular extends the time for IRP/RP to obtain GST registration to thirty days from appointment or by 30th June, 2020, and exempts corporate debtors who have timely filed FORM GSTR-1 and FORM GSTR-3B prior to appointment from taking fresh registration. A single new registration need be taken only once; subsequent changes of IRP/RP are treated as change of authorized signatory and may be effected by the authorized signatory or jurisdictional officer. Time limit extensions to 30th June, 2020 also apply to the merchant exporter ninety day export requirement and to filing FORM GST ITC-04 for the quarter ending March 2020.