<h1>GST Amendments 2018: Simplified Tax Framework, Higher Composition Levy, New Return System, Expanded Input Tax Credit.</h1> The Central Goods and Services Tax (Amendment) Bill, 2018 proposes various changes to the Central Goods and Services Tax Act, 2017, aiming to simplify and enhance the GST framework. Key amendments include clarifying the scope of supply, empowering the government to levy tax on a reverse charge basis for certain supplies, raising the composition levy threshold to 1.5 crore rupees, and expanding input tax credit provisions. The Bill also introduces a new system for return filing and input tax credit, allows multiple registrations for businesses in the same state, and increases the registration exemption limit for special category states.