Special GST procedure for corporate debtors: IRP/RP must obtain new registration and may claim input tax credit. IRP/RP are to be treated as a distinct person of the corporate debtor from appointment and must obtain new GST registration in each State/UT where the debtor was earlier registered; they must file a first return covering the period from appointment until registration. In that return the IRP/RP may claim input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Suppliers to the debtor in the interim may also avail credit on such invoices for the prescribed interim period. Cash ledger deposits made in the interim are refundable to the erstwhile registration.