Separate registration for multiple places of business requires asset-proportionate ITC transfers and restricts composition eligibility. Amendments modify registration and composition levy rules to require separate registration for multiple places of business with FORM GST REG-01, bar composition at any place where another place of the same person is on the regular scheme, and mandate inter-place accounting. They introduce suspension of registration pending cancellation proceedings, prohibit taxable supplies and returns during suspension, and establish transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A within thirty days, allocating credit in proportion to the value of assets and requiring transferee acceptance on the common portal.
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Provisions expressly mentioned in the judgment/order text.
Separate registration for multiple places of business requires asset-proportionate ITC transfers and restricts composition eligibility.
Amendments modify registration and composition levy rules to require separate registration for multiple places of business with FORM GST REG-01, bar composition at any place where another place of the same person is on the regular scheme, and mandate inter-place accounting. They introduce suspension of registration pending cancellation proceedings, prohibit taxable supplies and returns during suspension, and establish transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A within thirty days, allocating credit in proportion to the value of assets and requiring transferee acceptance on the common portal.
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