Assam GST rules amended: separate registrations, suspension of registration, and ITC transfer rules, plus form and procedural updates. The amendment package renames 'Composition Rules' to 'Composition Levy,' extends Table entries to 'goods and services,' replaces rule 11 to allow separate registration for multiple places of business with conditions and inter place invoicing rules, inserts rule 21A to deem or allow suspension of registration pending cancellation proceedings and bar supplies/returns during suspension, and inserts rule 41A enabling transfer of unutilised input tax credit to newly registered places via FORM GST ITC 02A within thirty days in proportion to asset values, alongside multiple form and procedural revisions.
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Provisions expressly mentioned in the judgment/order text.
Assam GST rules amended: separate registrations, suspension of registration, and ITC transfer rules, plus form and procedural updates.
The amendment package renames "Composition Rules" to "Composition Levy," extends Table entries to "goods and services," replaces rule 11 to allow separate registration for multiple places of business with conditions and inter place invoicing rules, inserts rule 21A to deem or allow suspension of registration pending cancellation proceedings and bar supplies/returns during suspension, and inserts rule 41A enabling transfer of unutilised input tax credit to newly registered places via FORM GST ITC 02A within thirty days in proportion to asset values, alongside multiple form and procedural revisions.
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