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E-way bill unblocking and practitioner enrolment surrender procedures amended; electronic tickets deemed tax invoices for multiplex admissions. Amendments revise registration and invoicing rules to require deduction language and reference to section 51; mandate that electronic tickets for multiplex film admissions are deemed tax invoices (with option for other screens); create rule 83B for surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; add procedures and forms for unblocking e-way bill generation via FORM GST EWB-05 and orders in FORM GST EWB-06; and substitute Statement 5B in refund forms to specify invoice and tax-head reporting for deemed exports.
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E-way bill unblocking and practitioner enrolment surrender procedures amended; electronic tickets deemed tax invoices for multiplex admissions.
Amendments revise registration and invoicing rules to require deduction language and reference to section 51; mandate that electronic tickets for multiplex film admissions are deemed tax invoices (with option for other screens); create rule 83B for surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; add procedures and forms for unblocking e-way bill generation via FORM GST EWB-05 and orders in FORM GST EWB-06; and substitute Statement 5B in refund forms to specify invoice and tax-head reporting for deemed exports.
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