GST procedural amendments: E Way Bill unblocking, GST practitioner surrender, and multiplex e ticket invoicing clarified. Amendments impose procedural changes: insertion of 'deduct or' in registration rule 12 to address deduction obligations; rule 54(4A) deems an electronic ticket for multiplex admissions to be a tax invoice even without recipient details; rule 137 retention period is extended from two to four years; new rule 83B creates an electronic surrender of enrolment process for GST practitioners via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E is amended to permit unblocking of the E Way Bill generation facility on application in FORM GST EWB 05 with orders in FORM GST EWB 06; several forms and refund statement annexures are inserted or substituted to operationalise these changes.
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GST procedural amendments: E Way Bill unblocking, GST practitioner surrender, and multiplex e ticket invoicing clarified.
Amendments impose procedural changes: insertion of "deduct or" in registration rule 12 to address deduction obligations; rule 54(4A) deems an electronic ticket for multiplex admissions to be a tax invoice even without recipient details; rule 137 retention period is extended from two to four years; new rule 83B creates an electronic surrender of enrolment process for GST practitioners via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E is amended to permit unblocking of the E Way Bill generation facility on application in FORM GST EWB 05 with orders in FORM GST EWB 06; several forms and refund statement annexures are inserted or substituted to operationalise these changes.
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