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    <title>Tripura State Goods and Services Tax (Amendment) Rules, 2019.</title>
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    <description>The rules require separate registration for multiple places of business by filing FORM GST REG-01 and disallow paying composition tax at any place if any other place of the same person pays tax under the normal scheme; all separately registered places must account for inter-place supplies. Registration is subject to suspension upon cancellation application or by the proper officer pending cancellation proceedings; suspended persons cannot make taxable supplies or furnish returns. A newly registered place may receive a proportionate share of unutilised input tax credit by transferor filing FORM GST ITC-02A within thirty days and transferee acceptance on the common portal.</description>
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