Furnishing of bank account details now mandatory for new GST registrants, non-compliance constitutes a rule violation and triggers procedures. The amendment requires newly registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within a prescribed period after registration or before the first return due date, makes failure a ground for action, excludes Kerala Flood Cess from value for valuation purposes, permits Government notification to mandate QR codes on invoices and bills, introduces electronic cash ledger transfers (FORM GST PMT-09), replaces 'payment advice' with 'payment order' for refunds, and creates a refund procedure for retail outlets in international departure areas under rule 95A.