Bank account furnishing requirement for registrants on the GST portal mandates timely submission or triggers compliance action. The amendment mandates furnishing of bank account details on the common portal within forty-five days of registration or by the earlier return due date for most registrants, adds this non compliance as a ground under rule 21, inserts optional multi account fields in registration forms, and establishes procedural and form changes for payment orders, intra ledger transfers via FORM GST PMT-09, QR code specification on invoices by notification, and a specific refund mechanism for airport retail outlets via FORM GST RFD-10B with rule 92 procedures applying mutatis mutandis.
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Provisions expressly mentioned in the judgment/order text.
Bank account furnishing requirement for registrants on the GST portal mandates timely submission or triggers compliance action.
The amendment mandates furnishing of bank account details on the common portal within forty-five days of registration or by the earlier return due date for most registrants, adds this non compliance as a ground under rule 21, inserts optional multi account fields in registration forms, and establishes procedural and form changes for payment orders, intra ledger transfers via FORM GST PMT-09, QR code specification on invoices by notification, and a specific refund mechanism for airport retail outlets via FORM GST RFD-10B with rule 92 procedures applying mutatis mutandis.
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