Corporate debtor registration: IRP/RP must obtain new GST registration and may claim input tax credit during insolvency process. Notification requires IRP/RP managing a corporate debtor under the insolvency resolution process to be treated as a distinct person and obtain new GST registration in each State/UT where the debtor was earlier registered within thirty days of appointment (or of the notification if appointed earlier). The IRP/RP must file the first return for the period from liability to registration to grant of registration and may claim input tax credit in that return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions but excluding specified restrictions; cash ledger deposits made pre registration are refundable to the erstwhile registration.