Furnishing of bank account details required post-registration, with portal submission and compliance consequences for registrants. The amendment inserts a rule requiring registered persons, after registration and GSTIN allocation, to furnish bank account details and any other prescribed information on the common portal within the stipulated period, with violation treated as a contravention; registration forms are revised to capture multiple bank accounts. It also enables QR code specification on invoices, provides that Kerala Flood Cess is excluded from deemed value, introduces FORM GST PMT-09 for transfers within the electronic cash ledger, revises refund payment terminology to 'payment order', and creates a refund mechanism for retail outlets in international airport departure areas via FORM GST RFD-10B.
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Provisions expressly mentioned in the judgment/order text.
Furnishing of bank account details required post-registration, with portal submission and compliance consequences for registrants.
The amendment inserts a rule requiring registered persons, after registration and GSTIN allocation, to furnish bank account details and any other prescribed information on the common portal within the stipulated period, with violation treated as a contravention; registration forms are revised to capture multiple bank accounts. It also enables QR code specification on invoices, provides that Kerala Flood Cess is excluded from deemed value, introduces FORM GST PMT-09 for transfers within the electronic cash ledger, revises refund payment terminology to "payment order", and creates a refund mechanism for retail outlets in international airport departure areas via FORM GST RFD-10B.
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