https://www.taxtmi.com/notifications?id=129555 The Rules amend GST procedural and substantive provisions by renaming Chapter II as Composition Levy, allowing separate registration for multiple places of business within the State with specified conditions and mutual tax exclusivity, creating rule 21A for suspension of registration pending cancellation proceedings and prohibiting taxable supplies and return filing during suspension, and instituting rule 41A and FORM GST ITC-02/ITC-02A to govern transfer of unutilised input tax credit to newly registered places in proportion to asset value upon separate registration. en-us Tue, 29 Jan 2019 00:00:00 +0530 Thu, 02 May 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129555 The Rules amend GST procedural and substantive provisions by renaming Chapter II as Composition Levy, allowing separate registration for multiple places of business within the State with specified conditions and mutual tax exclusivity, creating rule 21A for suspension of registration pending cancellation proceedings and prohibiting taxable supplies and return filing during suspension, and instituting rule 41A and FORM GST ITC-02/ITC-02A to govern transfer of unutilised input tax credit to newly registered places in proportion to asset value upon separate registration. Notifications GST - States Tue, 29 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129555