Registration requirement: corporate debtors under insolvency must obtain new GST registrations as distinct persons within the prescribed period. The amendment excludes corporate debtors who furnished statements under section 37 and returns under section 39 for all tax periods prior to appointment of the IRP/RP, and requires that, from the date of IRP/RP appointment, the class of persons be treated as a distinct person and obtain new GST registration in each State or Union territory where the corporate debtor was registered, within thirty days of appointment or by the later notified date.