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    <title>The Central Goods and Services Tax (Amendment) Rules, 2019.</title>
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    <description>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.</description>
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