GST registration rule: where IRP/RP appointed, corporate debtor's distinct person must obtain new registrations in prior jurisdictions. Treats the persons represented by the IRP/RP as a distinct person for GST purposes from appointment, excluding corporate debtors who filed all outward supply statements and returns for tax periods prior to appointment; requires the distinct person to obtain new GST registrations in each State or Union territory where the corporate debtor was previously registered within the prescribed timeline or by the later statutory cutoff.