GST Registration of a Company or LLP under the Insolvency and Bankruptcy Code (IBC) is mandatory. This will be with effect from the date of appointment of Invoice Registration Portal / Resolution Professionals (IRP/RP) and will be treated as a definite person of corporate debtors. They shall be liable to take a new registration in each state or union territory, where the debtor was registered before. The registration has to be done 30 days from the date of appointment of Invoice Registration Portal / Resolution Professionals ( IRP/RP). Any corporate debtor who is going through bankruptcy is responsible to furnish its GST returns, may tax payment and undergo all other GST formalities as per the GST law during the CIRP period. Those Corporate debtors will be considered as different person and they are responsible to for New GST Registration through IRP/RP. If a corporate debtor has not defaulted in providing the return under GST may not be required to take a separate registration. All statements in form GSTR-1 which have been provided under the registration of Corporate Debtor, the IRP/RP will not be required to take a fresh registration. For this special case, the IRP/RP is the authorised Signatory and they can keep using the same GSTIN.