Corporate insolvency GST procedure: IRP/RP must obtain new registrations and can claim transitional input tax credit. Notification under Section 148 prescribes that when a corporate debtor is under CIRP and managed by an IRP/RP, the IRP/RP is a distinct person and must obtain new GST registration in each State/UT within thirty days; the IRP/RP must file the first return under Section 40 for the period from liability to registration. The first return may claim input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN (subject to Chapter V but excluding specified provisions). Supply recipients may also claim transitional input credit, and amounts deposited in the cash ledger during this period remain available for refund to the erstwhile registration.