https://www.taxtmi.com/notifications?id=129134 The amendment introduces separate registration for multiple places of business within a State or Union territory with conditions on composition eligibility, mandates separate FORM GST REG-01 applications, applies verification procedures mutatis mutandis, and clarifies that ineligibility of one place for composition renders others ineligible. It establishes suspension of registration upon cancellation application or by proper officer pending cancellation proceedings, prohibits taxable supplies and return filing during suspension, and allows proportionate transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, subject to transferee acceptance on the common portal. en-us Tue, 29 Jan 2019 00:00:00 +0530 Mon, 25 Mar 2019 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129134 The amendment introduces separate registration for multiple places of business within a State or Union territory with conditions on composition eligibility, mandates separate FORM GST REG-01 applications, applies verification procedures mutatis mutandis, and clarifies that ineligibility of one place for composition renders others ineligible. It establishes suspension of registration upon cancellation application or by proper officer pending cancellation proceedings, prohibits taxable supplies and return filing during suspension, and allows proportionate transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, subject to transferee acceptance on the common portal. Notifications GST - States Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129134