Bank account disclosure requirement for newly registered GST taxpayers; non-compliance treated as a rule violation and affects compliance obligations. The amendment inserts a requirement that most newly registered persons must furnish bank account details on the common portal within a prescribed period after registration or the first return due, adds violation of that requirement as a rule breach, permits notification to require QR codes on invoices and bills of supply, excludes Kerala Flood Cess from GST valuation where applicable, enables transfer between electronic cash ledger heads via FORM GST PMT-09, replaces 'payment advice' with 'payment order' for refunds, and creates a refund route for airport retail outlets via FORM GST RFD-10B with specified documentary conditions.
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Provisions expressly mentioned in the judgment/order text.
Bank account disclosure requirement for newly registered GST taxpayers; non-compliance treated as a rule violation and affects compliance obligations.
The amendment inserts a requirement that most newly registered persons must furnish bank account details on the common portal within a prescribed period after registration or the first return due, adds violation of that requirement as a rule breach, permits notification to require QR codes on invoices and bills of supply, excludes Kerala Flood Cess from GST valuation where applicable, enables transfer between electronic cash ledger heads via FORM GST PMT-09, replaces "payment advice" with "payment order" for refunds, and creates a refund route for airport retail outlets via FORM GST RFD-10B with specified documentary conditions.
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