Corporate insolvency resolution: IRP/RP must obtain new GST registration and may claim input tax credit during insolvency process. Designates corporate debtors under insolvency whose affairs are managed by IRP/RP as a distinct person for GST: they must obtain a new registration in each State/UT where previously registered within thirty days of appointment and file the first return covering the period from appointment until registration. In the first return they may avail input tax credit on invoices received since appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and specified exclusions; suppliers may also claim transitional input tax credit and cash ledger deposits remain available for refund to the erstwhile registration.