Corporate debtor registration under insolvency process amended to exclude compliant taxpayers and require new state registrations after IRP/RP appointment. Special procedure for corporate debtors under the corporate insolvency resolution process was amended to exclude compliant debtors who had already furnished statements and returns before the IRP/RP appointment. The revised registration rule treats the corporate debtor as a distinct person from the appointment date and requires new registration in each State or Union territory where it was earlier registered, within thirty days of appointment or by 30 June 2020, whichever is later.