Bank account furnishing requirement for new GST registrants-non-compliance added as actionable and forms updated. The amendment inserts rule 10A requiring most newly registered persons to furnish bank account details on the common portal within a prescribed period, adds non-compliance as a ground for action, deems Kerala Flood Cess excluded from taxable value under rule 32A, permits QR code requirements for invoices by notification, replaces 'payment advice' terminology with 'payment order', enables intra-electronic-ledger transfers via FORM GST PMT-09, establishes refund procedure for airport retail outlets in rule 95A and revises multiple forms and timelines accordingly.