Corporate debtor registration: New distinct registration required on IRP/RP appointment; adjusted input tax credit and cash ledger refund apply. Notification requires that an IRP/RP be treated as a distinct person and obtain new GST registration within thirty days of appointment; the IRP/RP must file the first return under section 40 for the period from appointment until registration is granted. The IRP/RP may claim input tax credit in that first return on invoices received since appointment bearing the erstwhile GSTIN subject to Chapter V conditions except specified provisions, suppliers may claim credit for a transitional period, and cash ledger deposits made before new registration are refundable to the erstwhile registration.