https://www.taxtmi.com/acts?id=20258 The document prescribes a State-wise PAN-based 15-character GSTIN with specified digit functions, including an alphanumeric 13th character to distinguish multiple registrations by the same PAN within a State and a reserved 14th position. It permits multiple registrations within a State for business verticals while barring cross-vertical Input Tax Credit unless supplies occur between verticals, and treats all verticals as one legal entity for recovery of dues. It also prescribes rules for switching between compounding and normal schemes, automatic conversion on threshold breach, and automatic return-module validation and portal communication. en-us Sat, 12 Dec 2015 03:23:01 +0530 Sat, 12 Dec 2015 03:23:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20258 The document prescribes a State-wise PAN-based 15-character GSTIN with specified digit functions, including an alphanumeric 13th character to distinguish multiple registrations by the same PAN within a State and a reserved 14th position. It permits multiple registrations within a State for business verticals while barring cross-vertical Input Tax Credit unless supplies occur between verticals, and treats all verticals as one legal entity for recovery of dues. It also prescribes rules for switching between compounding and normal schemes, automatic conversion on threshold breach, and automatic return-module validation and portal communication. Act-Rules Bills Sat, 12 Dec 2015 03:23:01 +0530 https://www.taxtmi.com/acts?id=20258