Special GST procedure for corporate debtors: new registration and input tax credit continuity during insolvency process. Notification requires IRP/RP-managed corporate debtors to be treated as a distinct person and obtain new GST registrations within thirty days of appointment. The IRP/RP must file a first return for the period from liability to registration; may claim input tax credit in that return on supplies received since appointment but invoiced to the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions. Suppliers may also avail input tax credit on invoices bearing the erstwhile GSTIN for the specified period. Cash ledger deposits made under the existing registration during this interval are available for refund to the erstwhile registration.