Separate registration for multiple places requires distinct GST registrations, limits composition eligibility and enables transfer of ITC between registrations. The amendment authorises separate registration for multiple places of business within a State or Union territory with conditions preventing mixed composition status and requiring inter-place supplies to be invoiced; establishes deemed suspension of registration on cancellation application or by officer order pending proceedings, prohibiting taxable supplies and returns during suspension; and creates a procedure for transfer of unutilised ITC to newly registered places via FORM GST ITC-02A, allocated by asset-value ratio and effective upon transferee acceptance 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 requires distinct GST registrations, limits composition eligibility and enables transfer of ITC between registrations.
The amendment authorises separate registration for multiple places of business within a State or Union territory with conditions preventing mixed composition status and requiring inter-place supplies to be invoiced; establishes deemed suspension of registration on cancellation application or by officer order pending proceedings, prohibiting taxable supplies and returns during suspension; and creates a procedure for transfer of unutilised ITC to newly registered places via FORM GST ITC-02A, allocated by asset-value ratio and effective upon transferee acceptance on the common portal.
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