<h1>Amendment Bill 2018: New Sections 9A and 9B Tackle GST Challenges, Reverse Charge, and Input Tax Credit Utilization.</h1> The Union Territory Goods and Services Tax (Amendment) Bill, 2018 seeks to amend the 2017 Act to address challenges in the GST regime. Key amendments include empowering the government to specify registered persons to pay tax on a reverse charge basis for supplies from unregistered suppliers, and revising the utilization order of input tax credit, prioritizing central tax credits over Union territory tax for integrated tax payments. New sections 9A and 9B are introduced to manage input tax credit utilization. These changes aim to enhance compliance, ease of doing business, and address existing implementation difficulties.