New registration requirement: IRP/RP treated as distinct person for GST, must obtain fresh registration in prior jurisdictions within prescribed timeframe. The amendment excludes corporate debtors who have furnished section 37 statements and section 39 returns for all tax periods prior to appointment. From appointment of the IRP/RP, the IRP/RP is treated as a distinct person of the corporate debtor and is liable to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within the prescribed timeframe or by the extended deadline, whichever is later.