Corporate insolvency registration: IRP/RP must obtain new GST registration and can claim transitional input tax credit. Notification requires that IRP/RP-managed corporate debtors be treated as a distinct person and obtain new GST registration in each jurisdiction within thirty days of appointment; the IRP/RP must file the first return for the period from appointment to grant of registration. Input tax credit may be claimed in that first return on invoices for supplies received after appointment but bearing the erstwhile GSTIN, subject to Chapter V conditions and applicable rules except specified provisos, and suppliers may claim transitional credit on such invoices; cash ledger deposits during the transitional period are refundable to the erstwhile registration.