Separate registration for multiple places of business enables ITC transfer and suspends supplies during pending cancellation proceedings. The rules amend Maharashtra GST procedures to permit separate registration for multiple places of business within a State or Union territory subject to conditions, require inter establishment invoicing, and provide that ineligibility at one place affects all; introduce suspension of registration pending cancellation proceedings prohibiting taxable supplies and returns during suspension; and allow transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A within thirty days, with transfers allocated in proportion to the value of assets and acceptance by transferees on the common portal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Separate registration for multiple places of business enables ITC transfer and suspends supplies during pending cancellation proceedings.
The rules amend Maharashtra GST procedures to permit separate registration for multiple places of business within a State or Union territory subject to conditions, require inter establishment invoicing, and provide that ineligibility at one place affects all; introduce suspension of registration pending cancellation proceedings prohibiting taxable supplies and returns during suspension; and allow transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A within thirty days, with transfers allocated in proportion to the value of assets and acceptance by transferees on the common portal.
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