Corporate insolvency registration requirement: IRP/RP must obtain new GST registration and may claim input tax credit during CIRP. IRP/RP appointed to manage a corporate debtor under the CIRP is to be treated as a distinct person and must obtain new GST registration in each State/UT where the debtor was registered within thirty days; the IRP/RP must file a first return for the period from liability to registration until registration is granted. The IRP/RP may claim input tax credit in that first return on supplies after appointment bearing the erstwhile GSTIN (subject to Chapter V conditions and specified rule exceptions), recipients may also claim transitional credit, and cash ledger deposits between appointment and new registration are refundable to the erstwhile registration.