Special GST registration for corporate debtors under insolvency enables distinct registration and continuity of input tax credit. Special GST procedure requires that IRP/RP be treated as a distinct person and obtain a new registration in each State/Union territory within thirty days of appointment, and file the first return covering the period from liability to registration. The IRP/RP may claim input tax credit in the first return on invoices received since appointment bearing the erstwhile GSTIN, subject to Chapter V conditions and specified rule exceptions. Recipients may also avail transitional credit; cash ledger deposits made by IRP/RP between appointment and new registration are available for refund to the erstwhile registration.