Separate registration for multiple places of business enables distinct GST registrations with conditions and ITC transfer mechanism. A new rule allows separate GST registration for multiple places of business within a State/UT subject to conditions including that if any place becomes ineligible for composition all places become ineligible; separate applications in FORM GST REG-01 apply and verification provisions of rules 9 and 10 apply mutatis mutandis. Rule 21A suspends registration upon cancellation application or by proper officer pending cancellation proceedings, prohibiting taxable supplies and returns during suspension. Rule 41A prescribes transfer of unutilised ITC via FORM GST ITC-02A to newly registered places proportionate to asset values, with transferee acceptance on the common portal effecting credit.