Section 3(5) in The Central Goods and Services Tax Rules, 2017
(5)Any intimation under sub-rule (1) or sub-rule (3) [or sub-rule (3A)] [Inserted by Notification No. G.S.R. 1165(E), dated 15.9.2017 (w.e.f. 19.6.2017).] in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
