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of <h1>GST Amendment 2019: New Rules for Bank Details, QR Codes, Refunds, and Anti-Profiteering Measures</h1> The Central Goods and Services Tax (Fourth Amendment) Rules, 2019, introduces several changes to the existing GST framework. Key amendments include the requirement for registered persons to furnish bank account details within 45 days of registration, the inclusion of a QR code on tax invoices, and adjustments to refund procedures, particularly for retail outlets in airports. The amendment also addresses the Kerala Flood Cess, modifies various GST forms, and extends the investigation period for anti-profiteering measures. Additionally, provisions for transferring funds between different tax categories in the electronic cash ledger are established, enhancing the overall administrative efficiency of GST operations.
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