Suspension of registration prevents taxable supplies and return filing pending cancellation proceedings under amended GST rules.
Amendments retitle Chapter heading to Composition Levy, expand composition applicability to goods and services, and permit separate registrations for multiple places of business subject to conditions including a ban on mixed composition and standard levy across places and mandatory taxation of inter-place supplies. Suspension of registration is provided upon application for cancellation or by officer action pending cancellation proceedings, during which taxable supplies and return filing are barred. Transfer of unutilised input tax credit to newly registered places is enabled via FORM GST ITC-02A within thirty days, allocated by asset value and effective upon transferee acceptance.

IGST notification amendment substitutes a figure in the proviso to align the Annexure to Rule 138, effective February.
Amendment to an Integrated Goods and Services Tax notification substitutes the figure "151" with the figure "5" in clause (b) of the proviso to Notification No.7/2017-Integrated Tax dated 14th September, 2017 to align with the amended Annexure to Rule 138(14); the Central Government makes the change on the Council's recommendation and declares it to come into force from the 1st day of February, 2019.

Commencement of CGST Amendment Act brings specified provisions into force, excluding enumerated clauses by notification.
Appointment of 1 February 2019 as the commencement date for most provisions of the Central Goods and Services Tax (Amendment) Act, 2018, issued under the empowering provision of sub-section (2) of section 1; the notification brings the Amendment Act into force by notification while expressly excluding certain enumerated provisions and clauses from commencement.

Rescission of UTGST rate notification takes effect, replacing prior rate notification and preserving past actions.
The Central Government, exercising powers under section 8(1) of the Union Territory GST Act, rescinds the earlier Union Territory Tax (Rate) notification and provides that the rescission shall not affect things done or omitted under the rescinded notification; the new notification specifies a prospective commencement and records prior amendment history.

Rescission of IGST rate notification implements amendment altering reverse charge mechanism for supplies by unregistered persons.
Rescission of the earlier IGST rate notification removes Notification No. 32/2017-Integrated Tax (Rate) and implements amendments addressing the reverse charge mechanism on supplies by unregistered persons; the rescission preserves acts or omissions prior to its operation and takes effect from the 1st day of February, 2019.

Commencement of IGST Amendment Act: central government appoints effective date for its provisions to come into force.
Central Government, exercising the power under sub section (2) of section 1, appoints the date on which the provisions of the Integrated Goods and Services Tax (Amendment) Act, 2018 shall come into force, thereby effecting commencement of the Act's amendments to the IGST framework by departmental notification.

Commencement of Union Territory GST amendment: government appoints effective date to bring UTGST amendments into force.
The Central Government, exercising its commencement power under the Amendment Act, designates the first day of February, 2019 as the date on which the Act's provisions shall become operative, thereby bringing the amended UTGST framework into force for the Union Territories.

Rescission of notification alters reverse charge applicability for supplies by unregistered persons, with immediate regulatory effect.
The Central Government, exercising powers under section 11(1) of the Central Goods and Services Tax Act, 2017 and on Council recommendation, rescinds notification No. 8/2017-Central Tax (Rate) dated 28 June 2017, subject to protection for things done or omitted before rescission, with the rescission taking effect from the 1st day of February, 2019, as a consequence of amendments addressing the reverse charge mechanism for supplies by unregistered persons.

Advance Authorisation conditions require a chartered accountant certificate when input tax credit was availed, restricting subsequent use to taxable manufacture.
Amendment narrows the meaning of Advance Authorisation by requiring that goods supplied after exports, where input tax credit was availed on inputs used in manufacture, must be used in manufacture and supply of taxable goods (excluding nil-rated or fully exempted goods) and be supported by a chartered accountant's certificate submitted to the jurisdictional GST commissioner or authorised officer within a specified post-supply period; the certificate is not required if input tax credit was not availed. The phrase "on pre-import basis" is omitted from the Explanation.