Special GST registration procedure for corporate debtors under CIRP; IRP/RP must obtain new registration and claim input tax credit. IRP/RP managing a corporate debtor during CIRP is treated as a distinct person and must obtain a new GST registration in each State/UT where the debtor was registered within thirty days of appointment; the IRP/RP must file the first return covering the period from appointment to registration and may claim input tax credit on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and excepting subsection (4) of section 16 and sub-rule (4) of rule 36; recipients may also claim credit for the transitional period and cash ledger deposits made pre-registration are refundable to the erstwhile registration.