https://www.taxtmi.com/notifications?id=128612 The rules substitute rule 11 to allow separate registration for multiple places of business within a State/UT subject to conditions including mutual exclusivity between composition and regular levy, taxation of inter establishment supplies, separate FORM GST REG 01 applications, and application of verification provisions. Rule 21A provides for suspension of registration pending cancellation proceedings or where the proper officer so directs after hearing, during which taxable supplies and returns are suspended. Rule 41A permits transfer of unutilised input tax credit to newly registered places via FORM GST ITC 02A, allocated by asset value and effective upon transferee acceptance. en-us Thu, 31 Jan 2019 00:00:00 +0530 Fri, 22 Feb 2019 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128612 The rules substitute rule 11 to allow separate registration for multiple places of business within a State/UT subject to conditions including mutual exclusivity between composition and regular levy, taxation of inter establishment supplies, separate FORM GST REG 01 applications, and application of verification provisions. Rule 21A provides for suspension of registration pending cancellation proceedings or where the proper officer so directs after hearing, during which taxable supplies and returns are suspended. Rule 41A permits transfer of unutilised input tax credit to newly registered places via FORM GST ITC 02A, allocated by asset value and effective upon transferee acceptance. Notifications GST - States Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128612