Electronic ticket as tax invoice: multiplex film admissions treated as tax invoices and e way bill unblocking procedures clarified. Amendments require that suppliers of admission to cinematograph films in multiplex screens issue an electronic ticket deemed to be a tax invoice even without recipient details; suppliers at non multiplex screens may opt in. A new rule creates an electronic surrender procedure for GST practitioner enrolment with cancellation by order after enquiry. Rule 138E is amended to permit applications for unblocking E Way Bill generation via a prescribed form and for the Commissioner to issue a prescribed order. Statement 5B is substituted in refund annexures to capture deemed export invoice details.
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 film admissions treated as tax invoices and e way bill unblocking procedures clarified.
Amendments require that suppliers of admission to cinematograph films in multiplex screens issue an electronic ticket deemed to be a tax invoice even without recipient details; suppliers at non multiplex screens may opt in. A new rule creates an electronic surrender procedure for GST practitioner enrolment with cancellation by order after enquiry. Rule 138E is amended to permit applications for unblocking E Way Bill generation via a prescribed form and for the Commissioner to issue a prescribed order. Statement 5B is substituted in refund annexures to capture deemed export invoice details.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
