Electronic ticket as tax invoice for multiplex film admissions, enabling GST compliance even without recipient details. The amendments deem an electronic ticket for admission to cinematograph films in multiplex screens to be a tax invoice for all GST purposes even without recipient details, permit optional use by single-screen suppliers, establish electronic surrender of goods and services tax practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend certain record retention from two years to four years, and create application and order forms for unblocking the e-way bill generation facility under rule 138E.
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Provisions expressly mentioned in the judgment/order text.
Electronic ticket as tax invoice for multiplex film admissions, enabling GST compliance even without recipient details.
The amendments deem an electronic ticket for admission to cinematograph films in multiplex screens to be a tax invoice for all GST purposes even without recipient details, permit optional use by single-screen suppliers, establish electronic surrender of goods and services tax practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend certain record retention from two years to four years, and create application and order forms for unblocking the e-way bill generation facility under rule 138E.
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