Electronic ticket deemed tax invoice: e-ticketing for multiplex film admissions recognized as valid GST tax invoice under specified rules. The Fifth Amendment inserts procedural and documentation changes: registration wording in rule 12 referencing obligations and section 51; electronic tickets for admission to films in multiplex screens are expressly deemed to be tax invoices even without recipient details, with non multiplex suppliers permitted to opt in; a new rule 83B prescribes electronic surrender of GST practitioner enrolment via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E now contemplates applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation. Several forms and Statement 5B for deemed exports refunds are added or substituted.
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 deemed tax invoice: e-ticketing for multiplex film admissions recognized as valid GST tax invoice under specified rules.
The Fifth Amendment inserts procedural and documentation changes: registration wording in rule 12 referencing obligations and section 51; electronic tickets for admission to films in multiplex screens are expressly deemed to be tax invoices even without recipient details, with non multiplex suppliers permitted to opt in; a new rule 83B prescribes electronic surrender of GST practitioner enrolment via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E now contemplates applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation. Several forms and Statement 5B for deemed exports refunds are added or substituted.
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