Bank Account Disclosure mandatory for new GST registrants; non-compliance triggers registration action and affects refund rights. A mandatory Bank Account Disclosure requirement is introduced for newly registered persons (excluding certain registrations) to furnish bank account details and other specified information on the common portal within the earlier of the prescribed furnishing period or the return due date, with non-compliance made a ground for action. A refund mechanism for retail outlets in international airport departure areas is established allowing refund claims for tax paid on inward supplies to outgoing international tourists via FORM GST RFD-10B, subject to invoice, GSTIN and other eligibility conditions; refund sanction and payment follow the consolidated payment order procedure.
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.
Bank Account Disclosure mandatory for new GST registrants; non-compliance triggers registration action and affects refund rights.
A mandatory Bank Account Disclosure requirement is introduced for newly registered persons (excluding certain registrations) to furnish bank account details and other specified information on the common portal within the earlier of the prescribed furnishing period or the return due date, with non-compliance made a ground for action. A refund mechanism for retail outlets in international airport departure areas is established allowing refund claims for tax paid on inward supplies to outgoing international tourists via FORM GST RFD-10B, subject to invoice, GSTIN and other eligibility conditions; refund sanction and payment follow the consolidated payment order procedure.
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