New registration requirement: insolvency professionals treated as distinct person must obtain fresh GST registrations in relevant States. The amendment excludes corporate debtors who have furnished all GST statements and returns prior to appointment of the insolvency resolution professional from the class covered, and requires the insolvency resolution professional or resolution professional to be treated as a distinct person of the corporate debtor and to obtain a new GST registration in each State or Union territory where the corporate debtor was registered earlier within thirty days of appointment or by the specified extended date.