Central Goods and Services Tax (Fourth Amendment) Rules, 2019

New rules amending the Central Goods and Services Tax Rules, 2017 introduced by the Central Government. Effective Date: Rules come into force upon publication in the official gazette.

Rule 10A - Bank Account Details: Registered persons (except under specific rules) must provide bank account details within 45 days of registration or before filing their first return.

Rule 21 Amendment: Clause (d) added, penalizing violation of Rule 10A. Rule 32A - Kerala Flood Cess: Specifies the treatment of goods/services subject to Kerala Flood Cess regarding their value for GST purposes.

QR Code Provisions: Provisions introduced for mandatory QR codes on tax invoices and bills of supply. Rule 83B - Surrender of GST Practitioner Enrollment: Procedure outlined for GST practitioners to surrender their enrollment.

Refund for International Tourists: Retail outlets in airport departure areas catering to outgoing international tourists eligible for tax refunds. Refund Procedure Simplification: Rule 92 amended to streamline the refund process, introducing consolidated payment advice.

E-Way Bill Amendments: Rule 138 updated to include provisions for extension of e-way bill validity. Form GST REG-01 Update: Specifications added for uploading bank account-related proof during GST registration.