Bank account furnishing requirement introduced - registration-linked portal filing and lead-in compliance affect invoice and refund processes. The amendments require registered persons (except specified exemptions) to furnish bank account details on the common portal within forty-five days of registration or earlier return due date, make failure a rule violation, empower notifications to mandate QR codes on invoices, allow transfers between electronic cash ledger heads via FORM GST PMT-09, substitute 'payment order' for 'payment advice' in refund disbursement rules, clarify valuation excluding Kerala Flood Cess, establish refund procedure for airport retail outlets supplying outgoing international tourists (FORM GST RFD-10B), and extend investigatory timelines and e-way bill validity procedures.
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Provisions expressly mentioned in the judgment/order text.
Bank account furnishing requirement introduced - registration-linked portal filing and lead-in compliance affect invoice and refund processes.
The amendments require registered persons (except specified exemptions) to furnish bank account details on the common portal within forty-five days of registration or earlier return due date, make failure a rule violation, empower notifications to mandate QR codes on invoices, allow transfers between electronic cash ledger heads via FORM GST PMT-09, substitute "payment order" for "payment advice" in refund disbursement rules, clarify valuation excluding Kerala Flood Cess, establish refund procedure for airport retail outlets supplying outgoing international tourists (FORM GST RFD-10B), and extend investigatory timelines and e-way bill validity procedures.
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