Manipur GST amendments require registered persons to furnish bank account details and enable refunds to airport retail outlets. Amendments require registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within forty-five days of registration or by the earlier due date of the section 39 return; non-compliance is made a contravention. The rules also introduce FORM GST PMT-09 to permit transfers between heads of the electronic cash ledger, allow QR codes on tax invoices and bills of supply by notification, and establish rule 95A providing refund procedures for airport retail outlets supplying indigenous goods tax-free to outgoing international tourists.
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Manipur GST amendments require registered persons to furnish bank account details and enable refunds to airport retail outlets.
Amendments require registered persons (except those under rules 12 or 16) to furnish bank account details on the common portal within forty-five days of registration or by the earlier due date of the section 39 return; non-compliance is made a contravention. The rules also introduce FORM GST PMT-09 to permit transfers between heads of the electronic cash ledger, allow QR codes on tax invoices and bills of supply by notification, and establish rule 95A providing refund procedures for airport retail outlets supplying indigenous goods tax-free to outgoing international tourists.
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