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    <title>MGST (Fourth Amendment) Rules, 2019.</title>
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    <description>Amendments require registered persons (except certain classes) to furnish bank account details on the common portal within forty five days of registration or before the first return due; non-compliance is a ground for cancellation. Government may prescribe QR codes on tax invoices and bills of supply. Kerala Flood Cess is excluded from GST valuation. Payment terminology is standardized to &quot;payment order,&quot; a new FORM GST PMT-09 enables transfer between electronic cash ledger heads, and duty free/paid retail outlets at international airport departure areas may claim refunds under FORM GST RFD 10B subject to specified conditions.</description>
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