Goods and Services Tax amendment introduces separate registrations, suspension rules, and ITC transfer procedures for multiple places of business. The rules require separate registration for multiple places of business by filing FORM GST REG-01 and disallow paying composition tax at any place if any other place of the same person pays tax under the normal scheme; all separately registered places must account for inter-place supplies. Registration is subject to suspension upon cancellation application or by the proper officer pending cancellation proceedings; suspended persons cannot make taxable supplies or furnish returns. A newly registered place may receive a proportionate share of unutilised input tax credit by transferor filing FORM GST ITC-02A within thirty days and 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.
Goods and Services Tax amendment introduces separate registrations, suspension rules, and ITC transfer procedures for multiple places of business.
The rules require separate registration for multiple places of business by filing FORM GST REG-01 and disallow paying composition tax at any place if any other place of the same person pays tax under the normal scheme; all separately registered places must account for inter-place supplies. Registration is subject to suspension upon cancellation application or by the proper officer pending cancellation proceedings; suspended persons cannot make taxable supplies or furnish returns. A newly registered place may receive a proportionate share of unutilised input tax credit by transferor filing FORM GST ITC-02A within thirty days and transferee acceptance on the common portal.
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