GST rule amendments tighten bank detail compliance, update refund procedures, and create tax-free airport retail refunds. Registered persons must furnish bank account details within the prescribed time after registration, and failure to comply is made relevant under the cancellation provisions. The amendments also exclude Kerala Flood Cess from the value of supply, permit QR code requirements on tax invoices and bills of supply by notification, revise electronic cash ledger and refund procedures, create a refund scheme for airport retail outlets supplying indigenous goods tax free to outgoing international tourists, and update anti-profiteering, e-way bill, registration, return, refund, and demand forms and procedures.
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GST rule amendments tighten bank detail compliance, update refund procedures, and create tax-free airport retail refunds.
Registered persons must furnish bank account details within the prescribed time after registration, and failure to comply is made relevant under the cancellation provisions. The amendments also exclude Kerala Flood Cess from the value of supply, permit QR code requirements on tax invoices and bills of supply by notification, revise electronic cash ledger and refund procedures, create a refund scheme for airport retail outlets supplying indigenous goods tax free to outgoing international tourists, and update anti-profiteering, e-way bill, registration, return, refund, and demand forms and procedures.
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