Distinct person registration: IRP/RP must obtain new state registrations for corporate debtor, subject to return filing carve out. The amendment excludes corporate debtors that have furnished statements under section 37 and returns under section 39 for all tax periods prior to IRP/RP appointment. It provides that, from the date of appointment of the IRP/RP (operative from 21 March 2020), the IRP/RP is a distinct person of the corporate debtor and must obtain a new registration in each State or Union territory where the corporate debtor was earlier registered, within thirty days of appointment or by 30th June 2020, whichever is later.