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    <title>Arunachal Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2019.</title>
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    <description>A new mandatory bank account reporting obligation requires most newly registered persons to furnish bank account details on the common portal within a short prescribed period or by the earlier of that period and the first return due date, with non-compliance constituting a rule violation; parallel form amendments capture bank-account data. The rules clarify valuation excluding Kerala Flood Cess, permit QR code requirements on invoices and bills of supply, authorize inter-head transfers in the electronic cash ledger via FORM GST PMT-09, replace &quot;payment advice&quot; with &quot;payment order&quot; for disbursements, create a refund mechanism for airport retail outlets under FORM GST RFD-10B, and adjust anti-profiteering timelines and investigatory powers.</description>
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    <pubDate>Fri, 28 Jun 2019 00:00:00 +0530</pubDate>
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