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<h1>Amendment Bill 2018: Reverse Charge for Unregistered Suppliers, New Tax Settlement Rules, and Appeal Deposit Caps in GST Act.</h1> The Integrated Goods and Services Tax (Amendment) Bill, 2018, aims to amend the Integrated Goods and Services Tax Act, 2017. Key amendments include empowering the government to specify classes of registered persons to pay tax on a reverse charge basis for certain supplies from unregistered suppliers, changing the place of supply for goods transported outside India to the destination, and providing for equal settlement of the integrated tax account between central and state governments. Additionally, it sets caps for pre-deposit amounts for appeals at fifty crore rupees for the Appellate Authority and one hundred crore rupees for the Appellate Tribunal.