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of <h1>New GST Rules: Furnish Bank Details in 45 Days, QR Code Invoices, and Kerala Flood Cess Valuation Amended.</h1> The Central Board of Indirect Taxes and Customs has issued Notification No. 31/2019, amending the Central Goods and Services Tax Rules, 2017. Key changes include the introduction of Rule 10A, mandating registered persons to furnish bank account details within 45 days of registration, and Rule 32A, concerning the valuation of supplies subject to the Kerala Flood Cess. Amendments to various forms and rules, such as the inclusion of QR codes on invoices and adjustments to refund processes, are also highlighted. These changes aim to streamline GST compliance and enhance the efficiency of tax administration.
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