https://www.taxtmi.com/notifications?id=128943 The amendments retitle composition rules to Composition Levy and extend composition scope to goods and services. They establish procedures for separate registration of multiple places of business with conditions limiting concurrent composition usage and requiring inter place invoicing and taxation; application and verification follow existing registration rules. A mechanism for transfer of unutilized input tax credit to newly registered places is created, requiring declaration on the common portal and allocation by value of assets, with transferee acceptance crediting the electronic ledger. en-us Tue, 19 Feb 2019 00:00:00 +0530 Mon, 11 Mar 2019 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=128943 The amendments retitle composition rules to Composition Levy and extend composition scope to goods and services. They establish procedures for separate registration of multiple places of business with conditions limiting concurrent composition usage and requiring inter place invoicing and taxation; application and verification follow existing registration rules. A mechanism for transfer of unutilized input tax credit to newly registered places is created, requiring declaration on the common portal and allocation by value of assets, with transferee acceptance crediting the electronic ledger. Notifications GST - States Tue, 19 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=128943