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of <h1>Central Government Issues GST (Fifth Amendment) Rules, 2019: Key Changes to Rules 12, 46, 54, 83B, 137, 138E.</h1> The Central Government has issued the Central Goods and Services Tax (Fifth Amendment) Rules, 2019, effective from the date of publication. Key amendments include modifications to rules 12, 46, 54, 83B, 137, and 138E of the Central Goods and Services Tax Rules, 2017. Notable changes involve the requirement for electronic tickets for multiplex cinema admissions to serve as tax invoices, provisions for GST practitioners to surrender their enrolment, and updates to forms related to deemed export refunds and E-Way Bill generation. These amendments aim to streamline procedures and enhance compliance under the GST framework.
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