Corporate insolvency GST procedure requires new registration, transitional returns, input tax credit access, and cash ledger refund handling. Special procedure prescribed for corporate debtors under insolvency resolution, requiring the IRP/RP to obtain a new registration in each State or Union territory where the corporate debtor was earlier registered within thirty days of appointment. After registration, the first return must be filed for the period from the date of liability to registration, and input tax credit is permitted in the first return and for recipients of supplies during the transitional period, subject to specified GST conditions and exceptions. Cash ledger amounts deposited during the interim period are available for refund to the erstwhile registration.