Separate registration for multiple places of business enables ITC transfer and triggers suspension rules pending cancellation proceedings. The Rules amend GST procedural and substantive provisions by renaming Chapter II as Composition Levy, allowing separate registration for multiple places of business within the State with specified conditions and mutual tax exclusivity, creating rule 21A for suspension of registration pending cancellation proceedings and prohibiting taxable supplies and return filing during suspension, and instituting rule 41A and FORM GST ITC-02/ITC-02A to govern transfer of unutilised input tax credit to newly registered places in proportion to asset value upon separate registration.
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 triggers suspension rules pending cancellation proceedings.
The Rules amend GST procedural and substantive provisions by renaming Chapter II as Composition Levy, allowing separate registration for multiple places of business within the State with specified conditions and mutual tax exclusivity, creating rule 21A for suspension of registration pending cancellation proceedings and prohibiting taxable supplies and return filing during suspension, and instituting rule 41A and FORM GST ITC-02/ITC-02A to govern transfer of unutilised input tax credit to newly registered places in proportion to asset value upon separate registration.
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