Bank account details furnishing requirement for new GST registrants; noncompliance added as a contravention, affecting refunds and filings. Amendments add rule 10A requiring registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within forty five days of registration or by the earlier return due date; violation is added to rule 21. Valuation under section 15 excludes Kerala Flood Cess. QR codes may be mandated on tax invoices and bills of supply by notification. Procedural changes replace 'payment advice' with 'payment order', enable electronic cash ledger transfers via FORM GST PMT-09, and establish a refund mechanism (FORM GST RFD 10B) for airport retail outlets supplying tax free to outgoing international tourists subject to specified conditions.
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Provisions expressly mentioned in the judgment/order text.
Bank account details furnishing requirement for new GST registrants; noncompliance added as a contravention, affecting refunds and filings.
Amendments add rule 10A requiring registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within forty five days of registration or by the earlier return due date; violation is added to rule 21. Valuation under section 15 excludes Kerala Flood Cess. QR codes may be mandated on tax invoices and bills of supply by notification. Procedural changes replace "payment advice" with "payment order", enable electronic cash ledger transfers via FORM GST PMT-09, and establish a refund mechanism (FORM GST RFD 10B) for airport retail outlets supplying tax free to outgoing international tourists subject to specified conditions.
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