Corporate debtor registration under insolvency: distinct-person GST registration required upon appointment of insolvency professional, with transitional deadlines. Amendment treats the corporate debtor's business under an appointed IRP/RP as a distinct person for GST and requires that this distinct person obtain a new registration in every State or Union territory where the corporate debtor was previously registered, within the transitional deadline from the date of appointment; corporate debtors who have filed the required periodic statements and returns for all tax periods prior to appointment are excluded from this requirement.