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    <title>Goa Goods and Services Tax (Fourth Amendment) Rules, 2019</title>
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    <description>The amendment requires newly registered persons (except certain classed registrations) to furnish bank account details on the common portal within a prescribed short period from registration or return due date; violations are added to the list of offenses. It empowers the Government to mandate QR codes on invoices, excludes a specified flood cess from valuation under section 15, substitutes &quot;payment order&quot; for &quot;payment advice,&quot; enables intra-ledger transfers via FORM GST PMT-09, and creates a refund mechanism for airport retail outlets supplying eligible outgoing international tourists, with revised forms and extended administrative timelines.</description>
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