Electronic ticket as tax invoice for multiplex film admissions, plus procedural updates for practitioner enrolment and e way bill unblocking. Amendments require applicants for registration to include a deduction obligation referencing section 51; exempt multiplex film admission suppliers from a proviso; deem electronic tickets issued for multiplex film admissions to be tax invoices even without recipient details; establish an electronic surrender procedure and cancellation order for GST practitioner enrolment with prescribed forms; permit Commissioner action on specified unblock applications for e way bill generation with prescribed order form; and substitute Statement 5B in refund annexures for deemed export refund claims.