GST amendments reshape scope of supply and ITC utilisation, redefining registration and reverse charge mechanics for compliance.
The 1 February 2019 GST amendments revise definitions, limit Schedule II deeming by requiring Section 7(1)'s supply test, expand Schedule I and III respectively for non-consideration imports and non-supplies, and make reverse charge applicable only to notified recipient classes and notified supplies from unregistered persons. Composition law permits limited taxable services and separate SEZ registrations; registration rules allow separate state-level registrations for multiple places of business with prescribed ITC transfer by asset-value ratio. ITC utilisation order is re-prioritised, receipt-of-services deeming extended, and refund and transitional credit rules narrowed. (AI Summary)