Furnishing of Bank Account Details mandated for registrants, with related procedural, valuation and refund updates to GST rules. Registered persons (except those under rules 12 or 16) must furnish bank account details on the common portal within forty-five days of registration or earlier return due date; non-compliance is added as a contravention. The Kerala Flood Cess is excluded from the value of supply where applicable. QR codes may be mandated on tax invoices and bills by notification. Payment-related terminology shifts from 'payment advice' to 'payment order'; GSTR-7/GSTR-8 filings will make deduction/collection details electronically available to claimants. FORM GST PMT-09 enables transfers across electronic cash ledger heads. A new refund provision (rule 95A) allows duty-free/duty-paid retail outlets at international airport departure areas to claim refunds for tax paid on inward supplies when sold tax-free to outgoing international tourists, subject to prescribed forms and conditions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Furnishing of Bank Account Details mandated for registrants, with related procedural, valuation and refund updates to GST rules.
Registered persons (except those under rules 12 or 16) must furnish bank account details on the common portal within forty-five days of registration or earlier return due date; non-compliance is added as a contravention. The Kerala Flood Cess is excluded from the value of supply where applicable. QR codes may be mandated on tax invoices and bills by notification. Payment-related terminology shifts from "payment advice" to "payment order"; GSTR-7/GSTR-8 filings will make deduction/collection details electronically available to claimants. FORM GST PMT-09 enables transfers across electronic cash ledger heads. A new refund provision (rule 95A) allows duty-free/duty-paid retail outlets at international airport departure areas to claim refunds for tax paid on inward supplies when sold tax-free to outgoing international tourists, subject to prescribed forms and conditions.
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