Distinct person status for corporate debtors under insolvency requires new GST registration in each earlier registered state. The amendment excludes corporate debtors that have furnished all GST statements and returns prior to appointment of the IRP/RP. From the date of IRP/RP appointment the corporate debtor is treated as a distinct person and must obtain a new GST registration in each State or Union territory where it was previously registered within thirty days of appointment or by the later cutoff date specified in the notification.