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    <title>CBIC vide Notification No. 31/2019-Central Tax dated June 28, 2019, has made various amendments in CGST Rules, 2017</title>
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    <description>Amendments require registered persons to furnish bank account details within a prescribed short period after issuance of FORM GST REG-06, with exemptions for certain departmental and tax-deductor/collector registrations; non-furnishing attracts registration cancellation. Kerala Flood Cess is excluded from taxable value and treated as a separate levy. Rules anticipate QR-code-enabled invoices, allow inter-transfer within electronic cash ledgers when notified, create a refund mechanism for retail outlets supplying departing international tourists, extend anti profiteering timelines, and amend various GST forms and portal procedures.</description>
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