Bank account disclosure requirement: registrants must furnish bank details promptly to enable portal validation and compliance. A new bank account disclosure rule requires most newly registered persons to furnish bank account details on the common portal within a short prescribed period from grant of registration or return due date, non-compliance is made a ground for action, and related registration forms are amended to capture bank-account information; concurrently, administrative changes introduce FORM GST PMT-09 for transfers between electronic cash ledger heads and a refund procedure (FORM GST RFD-10B) for airport retail outlets supplying outgoing international tourists, with specified eligibility and filing requirements.
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Bank account disclosure requirement: registrants must furnish bank details promptly to enable portal validation and compliance.
A new bank account disclosure rule requires most newly registered persons to furnish bank account details on the common portal within a short prescribed period from grant of registration or return due date, non-compliance is made a ground for action, and related registration forms are amended to capture bank-account information; concurrently, administrative changes introduce FORM GST PMT-09 for transfers between electronic cash ledger heads and a refund procedure (FORM GST RFD-10B) for airport retail outlets supplying outgoing international tourists, with specified eligibility and filing requirements.
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