https://www.taxtmi.com/notifications?id=129810 New rule 11 permits separate registration for multiple places of business within a State or Union territory by separate FORM GST REG-01 applications, subject to conditions including that if any place pays tax under the regular scheme (section 9) none may opt for section 10; inter-place supplies must be accounted for and rules 9 and 10 apply mutatis mutandis. Rule 21A provides for suspension of registration pending cancellation proceedings, and rule 41A enables transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, allocated by value of assets and accepted on the common portal. en-us Wed, 06 Mar 2019 00:00:00 +0530 Mon, 20 May 2019 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=129810 New rule 11 permits separate registration for multiple places of business within a State or Union territory by separate FORM GST REG-01 applications, subject to conditions including that if any place pays tax under the regular scheme (section 9) none may opt for section 10; inter-place supplies must be accounted for and rules 9 and 10 apply mutatis mutandis. Rule 21A provides for suspension of registration pending cancellation proceedings, and rule 41A enables transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, allocated by value of assets and accepted on the common portal. Notifications GST - States Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=129810