Separate registration for multiple places of business requires distinct GST registrations and enables transfer of unutilised input tax credit. Amendments rename Chapter II to Composition Levy, extend composition to goods and services, and remove certain provisos. New provisions require separate registration for multiple places of business, prohibit mixed composition status across places, and mandate inter-establishment invoicing. Suspension of registration is provided on cancellation application or by officer order pending cancellation proceedings; suspended registrants must not supply taxable goods or services and are relieved from filing returns until revocation. A process for transfer of unutilised input tax credit on obtaining separate registrations requires FORM GST ITC-02A within thirty days, pro rata allocation by asset value and 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 distinct GST registrations and enables transfer of unutilised input tax credit.
Amendments rename Chapter II to Composition Levy, extend composition to goods and services, and remove certain provisos. New provisions require separate registration for multiple places of business, prohibit mixed composition status across places, and mandate inter-establishment invoicing. Suspension of registration is provided on cancellation application or by officer order pending cancellation proceedings; suspended registrants must not supply taxable goods or services and are relieved from filing returns until revocation. A process for transfer of unutilised input tax credit on obtaining separate registrations requires FORM GST ITC-02A within thirty days, pro rata allocation by asset value and transferee acceptance on the common portal.
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