https://www.taxtmi.com/notifications?id=132856 The rules provide for separate registration for multiple places of business within the State, requiring separate FORM GST REG-01 applications, linking composition eligibility across places, mandating taxation and invoicing for inter-establishment supplies, and applying verification provisions. They establish a procedure for transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, with transfer in proportion to the value of assets and acceptance by the transferee on the portal effecting credit to the electronic ledger. en-us Wed, 13 Mar 2019 00:00:00 +0530 Thu, 14 May 2020 18:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=132856 The rules provide for separate registration for multiple places of business within the State, requiring separate FORM GST REG-01 applications, linking composition eligibility across places, mandating taxation and invoicing for inter-establishment supplies, and applying verification provisions. They establish a procedure for transfer of unutilised input tax credit to newly registered places via FORM GST ITC-02A, with transfer in proportion to the value of assets and acceptance by the transferee on the portal effecting credit to the electronic ledger. Notifications GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=132856