Bank account reporting requirement: Registered persons must furnish bank details within a specified period under amended Delhi GST rules. Delhi amends GST Rules to impose a new bank account furnishing obligation upon new registrants (Rule 10A), adds non-compliance as an offence under Rule 21(d), excludes Kerala Flood Cess from taxable value (Rule 32A), permits QR codes on invoices by notification, allows electronic cash ledger transfer between heads via FORM GST PMT-09, standardizes 'payment order' terminology, establishes refunds for airport retail outlets selling tax-free to outgoing international tourists (Rule 95A), extends e-way bill validity and revises anti-profiteering timelines and related procedural powers.
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Provisions expressly mentioned in the judgment/order text.
Bank account reporting requirement: Registered persons must furnish bank details within a specified period under amended Delhi GST rules.
Delhi amends GST Rules to impose a new bank account furnishing obligation upon new registrants (Rule 10A), adds non-compliance as an offence under Rule 21(d), excludes Kerala Flood Cess from taxable value (Rule 32A), permits QR codes on invoices by notification, allows electronic cash ledger transfer between heads via FORM GST PMT-09, standardizes "payment order" terminology, establishes refunds for airport retail outlets selling tax-free to outgoing international tourists (Rule 95A), extends e-way bill validity and revises anti-profiteering timelines and related procedural powers.
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