Separate registration for multiple places of business enables distinct GST registrations and ITC transfers under prescribed conditions. New rule 11 permits separate registration for multiple places of business within a State or Union territory by separate FORM GST REG-01 applications, subject to conditions including that if any place pays tax under the regular scheme (section 9) none may opt for section 10; inter-place supplies must be accounted for and rules 9 and 10 apply mutatis mutandis. Rule 21A provides for suspension of registration pending cancellation proceedings, and rule 41A enables transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, allocated by value of assets and accepted 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 distinct GST registrations and ITC transfers under prescribed conditions.
New rule 11 permits separate registration for multiple places of business within a State or Union territory by separate FORM GST REG-01 applications, subject to conditions including that if any place pays tax under the regular scheme (section 9) none may opt for section 10; inter-place supplies must be accounted for and rules 9 and 10 apply mutatis mutandis. Rule 21A provides for suspension of registration pending cancellation proceedings, and rule 41A enables transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, allocated by value of assets and accepted on the common portal.
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