Separate registration for multiple places of business enables transfer of input tax credit and prescribes application and procedural conditions. The rules provide for separate registration for multiple places of business within the State, requiring separate FORM GST REG-01 applications, linking composition eligibility across places, mandating taxation and invoicing for inter-establishment supplies, and applying verification provisions. They establish a procedure for transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, with transfer in proportion to the value of assets and acceptance by the transferee on the portal effecting credit to the electronic ledger.