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    <title>Manipur Goods and Services Tax (Amendment) Rules, 2019.</title>
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    <description>The amendment inserts rules for separate registration of multiple places of business within a State, mandates filing in FORM GST REG 01, links eligibility between section 9 and section 10 taxation, introduces suspension of registration pending cancellation proceedings, and creates Rule 41A enabling transfer of unutilised input tax credit to newly registered places via FORM GST ITC 02A with allocation by asset value and acceptance by transferees on the common portal.</description>
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