Separate registration for multiple places of business enables apportioned transfer of unutilised input tax credit and creates suspension framework. Amendments permit separate registration for multiple in-State places of business under a revised rule 11, subject to conditions including mutual exclusivity of composition and normal tax at different places, and require taxation and invoicing for inter-place supplies. A new rule 21A creates deemed suspension of registration on cancellation application or by order pending cancellation proceedings, prohibiting taxable supplies and returns during suspension. Rule 41A enables transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, apportioned by value of assets and effective upon transferee acceptance.
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Separate registration for multiple places of business enables apportioned transfer of unutilised input tax credit and creates suspension framework.
Amendments permit separate registration for multiple in-State places of business under a revised rule 11, subject to conditions including mutual exclusivity of composition and normal tax at different places, and require taxation and invoicing for inter-place supplies. A new rule 21A creates deemed suspension of registration on cancellation application or by order pending cancellation proceedings, prohibiting taxable supplies and returns during suspension. Rule 41A enables transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, apportioned by value of assets and effective upon transferee acceptance.
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