Electronic ticket as tax invoice: multiplex admission tickets treated as invoices and new GSTP surrender and E Way Bill procedures introduced. The amendment mandates that electronic tickets for admission to cinematograph films in multiplex screens are deemed to be a tax invoice even without recipient details, allows suppliers in non multiplex screens to opt in, creates rule 83B for electronic surrender of Goods and Services Tax Practitioner enrolment via FORM GST PCT-06 and cancellation by the Commissioner in FORM GST PCT-07, and provides for applications to unblock E Way Bill generation through FORM GST EWB-05 with orders issued in FORM GST EWB-06.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Electronic ticket as tax invoice: multiplex admission tickets treated as invoices and new GSTP surrender and E Way Bill procedures introduced.
The amendment mandates that electronic tickets for admission to cinematograph films in multiplex screens are deemed to be a tax invoice even without recipient details, allows suppliers in non multiplex screens to opt in, creates rule 83B for electronic surrender of Goods and Services Tax Practitioner enrolment via FORM GST PCT-06 and cancellation by the Commissioner in FORM GST PCT-07, and provides for applications to unblock E Way Bill generation through FORM GST EWB-05 with orders issued in FORM GST EWB-06.
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