Distinct-person registration for corporate debtors in insolvency-IRP/RP must secure new state registrations for debtor promptly. The amendment excludes corporate debtors who furnished GST statements and returns for all tax periods prior to appointment of the IRP/RP from the special class, and provides that from the date of appointment the IRP/RP created class is a distinct person required to obtain a new GST registration in each State or Union Territory where the corporate debtor was earlier registered, within thirty days of appointment or by the notified deadline.