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    <title>The Punjab Goods and Services Tax (Second Amendment) Rules, 2019</title>
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    <description>The amendment authorises separate registration for multiple places of business within a State or Union territory with conditions preventing mixed composition status and requiring inter-place supplies to be invoiced; establishes deemed suspension of registration on cancellation application or by officer order pending proceedings, prohibiting taxable supplies and returns during suspension; and creates a procedure for transfer of unutilised ITC to newly registered places via FORM GST ITC-02A, allocated by asset-value ratio and effective upon transferee acceptance on the common portal.</description>
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