Registration requirement for corporate debtors under insolvency: distinct person status, transitional GST registration and input tax credit rules apply. The notification requires that corporate debtors under corporate insolvency whose affairs are managed by an IRP/RP be treated as a distinct person and obtain a new registration in each State where previously registered; the IRP/RP-controlled entity must file an initial return for the period from liability to registration until grant of registration. Transitional input tax credit rules allow the IRP/RP-controlled entity to claim ITC on supplies received since appointment but invoiced to the erstwhile GSTIN, and allow recipients to claim ITC on such invoices for the transitional period, subject to Chapter V conditions and specified exceptions; cash ledger deposits during transition remain refundable to the erstwhile registration.