Corporate debtor registration requirement: insolvency appointees must obtain new GST registrations in prior states following IRP/RP appointment. The amendment excludes corporate debtors who have furnished statements under Section 37 and returns under Section 39 for all tax periods prior to IRP/RP appointment. It provides that, from the date of appointment of the IRP/RP, the specified persons shall be treated as a distinct person of the corporate debtor and must obtain a new registration in each State where the corporate debtor was earlier registered, within thirty days of appointment or by 30th June 2020, whichever is later.