Corporate insolvency registration: IRP/RP must obtain new GST registration and may claim input tax credit during CIRP. IRP/RP are to be treated as a distinct person of the corporate debtor for GST purposes from appointment and must obtain new GST registrations within thirty days in States/UTs where the debtor was earlier registered, filing a first return for the interim period. The IRP/RP may claim input tax credit in the first return on invoices received since appointment that bear the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions; suppliers may similarly claim credit for the transitional period. Cash ledger deposits made during the interim are refundable to the erstwhile registration.