GST registration for corporate insolvency requires new registrations and permits input tax credit claims during IRP/RP administration. Persons managing corporate debtors under IRP/RP are treated as a distinct person and must obtain a new GST registration in each State/UT within thirty days of IRP/RP appointment; they must file the first return under section 40 for the period from liability to register until registration is granted. In that first return the IRP/RP-treated person may avail input tax credit on supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V and rules except s.16(4) and r.36(4). Recipients may also claim credit on such invoices for the limited period, and cash ledger deposits made by IRP/RP before new registration are refundable to the erstwhile registration.