Registration requirement for corporate debtors undergoing insolvency: new GST registrations and transitional input tax credit rules apply. Notification requires IRP/RP-managed corporate debtors to be treated as a distinct person and obtain new GST registrations in each jurisdiction from the date of IRP/RP appointment; the entity must file a first return for the period from liability to register until registration is granted. Input tax credit on invoices bearing the erstwhile GSTIN may be claimed in the first return subject to Chapter V conditions and prescribed exceptions; recipients of supplies may also claim credit on such invoices for the transition period. Amounts deposited in the cash ledger during the transition are refundable to the erstwhile registration.