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    <title>Uttar Pradesh Goods and Services Tax (Twenty Seventh Amendment) Rules, 2019</title>
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    <description>The rules amend UP GST procedures to (i) retitle Chapter II as Composition Levy and include services in composition; (ii) permit separate registrations for multiple places of business with conditions and separate REG-01 applications; (iii) introduce suspension of registration pending cancellation proceedings and bar supplies/returns during suspension; and (iv) allow transfer of unutilised ITC to newly registered places via FORM GST ITC-02A within thirty days, apportioned by value of assets, with transferee acceptance on the common portal.</description>
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