As your fields are fixed width, you should unpack them using a suitable template and then join them to put the tabs in.

In this case, the suitable template char would be 'A' (with an appropriate count), to truncate the trailing spaces in each of your left-justified fields.

Something like this should do the trick:

#! perl -sw
use 5.010;
use strict;

while( <> ) {
    my @fields = unpack 'A31 A31 A26 A13 A9 A11 A31 A26 A26 A1', $_;
    say join "\t", @fields;
}
__END__

c:\test> thisScript.pl yourFile > theNewFile
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