https://www.taxtmi.com/article/detailed?id=15948 The proviso to Section 25(2) and Rule 11 permit separate registrations for multiple bona fide places of business within a State, which causes each registration to be treated as a distinct person, making inter-unit movements taxable supplies requiring invoices and valuation. Rule 41A mandates transfer of unutilised input tax credit via Form GST ITC-02A within thirty days, apportioned in proportion to the book value of the entire asset base at each location, and requires electronic acceptance by the transferee for credit to reflect. en-us Sat, 28 Feb 2026 09:19:58 +0530 Sat, 28 Feb 2026 09:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15948 The proviso to Section 25(2) and Rule 11 permit separate registrations for multiple bona fide places of business within a State, which causes each registration to be treated as a distinct person, making inter-unit movements taxable supplies requiring invoices and valuation. Rule 41A mandates transfer of unutilised input tax credit via Form GST ITC-02A within thirty days, apportioned in proportion to the book value of the entire asset base at each location, and requires electronic acceptance by the transferee for credit to reflect. Articles Goods and Services Tax - GST Sat, 28 Feb 2026 09:19:58 +0530 https://www.taxtmi.com/article/detailed?id=15948