GST registration requirement for corporate debtors in insolvency triggers new registration and input tax credit rules during CIRP. Notification requires IRP/RP-managed corporate debtors under CIRP to be treated as a distinct person and obtain new GST registration within thirty days of IRP/RP appointment; the IRP/RP must file the first return covering the period from liability to registration. Input tax credit on invoices issued to the erstwhile GSTIN is allowable in the first return subject to Chapter V and specified rule exceptions. Supply recipients may claim credit for the interim period under similar conditions. Cash ledger deposits made between appointment and new registration are refundable to the erstwhile registration.