https://www.taxtmi.com/notifications?id=130393 Rule 11 is replaced to permit separate registration for multiple places of business subject to conditions: a person with multiple places must register each place, cannot mix section 9 and section 10 tax regimes across places, must account for and invoice inter-place supplies, and an ineligible place under section 10 renders others ineligible. New Rule 41A requires transferors who obtain separate registrations to furnish FORM GST ITC-02A within thirty days to transfer unutilised input tax credit to newly registered places in proportion to asset value, with transferee acceptance on the common portal effecting crediting. en-us Thu, 31 Jan 2019 00:00:00 +0530 Wed, 11 Feb 2026 15:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130393 Rule 11 is replaced to permit separate registration for multiple places of business subject to conditions: a person with multiple places must register each place, cannot mix section 9 and section 10 tax regimes across places, must account for and invoice inter-place supplies, and an ineligible place under section 10 renders others ineligible. New Rule 41A requires transferors who obtain separate registrations to furnish FORM GST ITC-02A within thirty days to transfer unutilised input tax credit to newly registered places in proportion to asset value, with transferee acceptance on the common portal effecting crediting. Notifications GST - States Thu, 31 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130393