Bank account furnishing requirement for new registrants; non compliance grounds and portal filing procedures specified. Introduces mandatory furnishing of bank account details by newly registered persons on the common portal within a prescribed period; non compliance is made a ground for action. Substitutes 'payment advice' with 'payment order' and allows consolidated payment order based refunds. Inserts new forms and amendments including FORM GST PMT 09 for transfers within the electronic cash ledger and FORM GST RFD 10B for refunds to retail outlets in international airport departure areas, with specified eligibility, filing and verification requirements.
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Bank account furnishing requirement for new registrants; non compliance grounds and portal filing procedures specified.
Introduces mandatory furnishing of bank account details by newly registered persons on the common portal within a prescribed period; non compliance is made a ground for action. Substitutes "payment advice" with "payment order" and allows consolidated payment order based refunds. Inserts new forms and amendments including FORM GST PMT 09 for transfers within the electronic cash ledger and FORM GST RFD 10B for refunds to retail outlets in international airport departure areas, with specified eligibility, filing and verification requirements.
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