Corporate insolvency registration requirement: IRP/RP must obtain new GST registration upon appointment, with a later statutory deadline. The amendment excludes corporate debtors that have filed all section 37 statements and section 39 returns for periods prior to IRP/RP appointment from the specified class. From the date of appointment, the IRP/RP is treated as a distinct person of the corporate debtor and must obtain a new GST registration in the State where the corporate debtor was previously registered, within thirty days of appointment or by a later statutory cut-off.