GST registration obligations for corporate debtors require new registration and special input tax credit rules during insolvency proceedings. IRP/RP managing corporate debtors are to be treated as a distinct person and must obtain new GST registration in each jurisdiction within thirty days of appointment; they must file a first return for the interim period, may claim input tax credit on invoices received since appointment but bearing the erstwhile GSTIN subject to Chapter V except specified provisos, suppliers may claim credit for the interim period similarly, and cash ledger deposits made by the IRP/RP in the existing registration during the interim are available for refund to the erstwhile registration.