Bank account disclosure requirement: registered persons must furnish bank details on the GST portal or face compliance consequences. A new rule mandates registered persons (with specified exceptions) to furnish bank account details on the common portal within the prescribed period from registration or earlier return due date, with failure treated as a rule violation; rules also introduce FORM GST PMT-09 to transfer amounts among electronic cash ledger heads, substitute 'payment order' for 'payment advice' across refund procedures, revise and insert multiple forms (including GSTR-4, GSTR-9, RFD-10B, PMT-09, DRC-03) and establish a refund regime for retail outlets in airport departure areas supplying eligible outgoing international tourists.