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    <title>Haryana Goods and Services Tax (Fifth Amendment) Rules, 2019.</title>
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    <description>Registered persons (except those under rules 12 or 16) must furnish bank account details on the common portal within forty-five days of registration or earlier return due date; non-compliance is added as a contravention. The Kerala Flood Cess is excluded from the value of supply where applicable. QR codes may be mandated on tax invoices and bills by notification. Payment-related terminology shifts from &quot;payment advice&quot; to &quot;payment order&quot;; GSTR-7/GSTR-8 filings will make deduction/collection details electronically available to claimants. FORM GST PMT-09 enables transfers across electronic cash ledger heads. A new refund provision (rule 95A) allows duty-free/duty-paid retail outlets at international airport departure areas to claim refunds for tax paid on inward supplies when sold tax-free to outgoing international tourists, subject to prescribed forms and conditions.</description>
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