Distinct person registration for corporate debtors under insolvency requires new GST registration and preserves input tax credit rights. IRP/RP-managed corporate debtors undergoing corporate insolvency resolution are to be treated as a distinct person for GST and must obtain new registration in each State/Union territory within thirty days of IRP/RP appointment. The IRP/RP must file the first return covering the period from becoming liable to registration until registration is granted. In that return the IRP/RP may avail input tax credit on invoices for supplies received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions except section 16(4) and rule 36(4) exceptions. Cash ledger amounts deposited by the IRP/RP shall be available for refund to the erstwhile registration.