Corporate insolvency GST registration requirement: IRP/RP must obtain new registration and may claim input tax credit on erstwhile invoices. Registered corporate debtors managed by interim or resolution professionals are treated as a distinct person and must obtain new GST registration within thirty days of appointment. The IRP/RP must file the first return covering liability-to-registration period. In that return the IRP/RP may claim input tax credit on invoices issued in the erstwhile GSTIN for supplies received since appointment, subject to Chapter V and rules except the exclusions in section 16(4) and rule 36(4). Suppliers may claim credit for the interim period, and cash ledger amounts deposited from appointment to new registration are refundable to the erstwhile registration.