Corporate debtor registration treated as distinct person requiring new GST registration following appointment of insolvency professional. The amendment excludes corporate debtors who have filed all statements and returns prior to appointment of the IRP/RP from the specified class. For other corporate debtors, from the date of IRP/RP appointment the class is treated as a distinct person and must obtain a new GST registration in each State or Union Territory where the corporate debtor was earlier registered within thirty days of appointment or by the later cutoff date; the registration provision is deemed effective from an earlier stated date.