Separate registration for multiple places of business: new rules restrict composition eligibility and enable ITC transfer upon registration. Amendments rename Chapter heading to Composition Levy, expand composition scope to 'goods and services', substitute rule 11 to permit separate registration for multiple places of business with conditions restricting composition eligibility and requiring FORM GST REG-01 per place, introduce rule 21A for suspension of registration pending cancellation proceedings, and insert rule 41A allowing transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A with transfers apportioned by value of assets and acceptance on the common portal.
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Separate registration for multiple places of business: new rules restrict composition eligibility and enable ITC transfer upon registration.
Amendments rename Chapter heading to Composition Levy, expand composition scope to "goods and services", substitute rule 11 to permit separate registration for multiple places of business with conditions restricting composition eligibility and requiring FORM GST REG-01 per place, introduce rule 21A for suspension of registration pending cancellation proceedings, and insert rule 41A allowing transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A with transfers apportioned by value of assets and acceptance on the common portal.
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