https://www.taxtmi.com/article/detailed?id=8356 Amendments allow taxpayers to obtain separate registration for each place of business within the same State or Union territory, with each registered place treated as a distinct person. Separately registered places must treat inter-unit supplies as taxable and issue invoices; composition scheme eligibility must be uniform across places and ineligibility at one place affects others. Unutilised input tax credit may be transferred to newly registered places via a prescribed electronic form within the statutory period, apportioned by the value of the entire assets of each place. en-us Sat, 02 Feb 2019 09:30:13 +0530 Sat, 02 Feb 2019 09:30:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8356 Amendments allow taxpayers to obtain separate registration for each place of business within the same State or Union territory, with each registered place treated as a distinct person. Separately registered places must treat inter-unit supplies as taxable and issue invoices; composition scheme eligibility must be uniform across places and ineligibility at one place affects others. Unutilised input tax credit may be transferred to newly registered places via a prescribed electronic form within the statutory period, apportioned by the value of the entire assets of each place. Articles Goods and Services Tax - GST Sat, 02 Feb 2019 09:30:13 +0530 https://www.taxtmi.com/article/detailed?id=8356