Electronic ticket as tax invoice: multiplex film admission tickets deemed valid GST tax invoices for invoicing compliance. The amendment requires registration applicants to deduct where applicable under section 51; deems electronic tickets for admission to cinematograph films in multiplex screens to be valid tax invoices; creates rule 83B providing for electronic surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by FORM GST PCT-07; mandates application in FORM GST EWB-05 and orders in FORM GST EWB-06 for unblocking E-Way Bill generation; substitutes Statement 5B in refund forms to address refunds for deemed exports; and inserts the new forms listed.
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 admission tickets deemed valid GST tax invoices for invoicing compliance.
The amendment requires registration applicants to deduct where applicable under section 51; deems electronic tickets for admission to cinematograph films in multiplex screens to be valid tax invoices; creates rule 83B providing for electronic surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by FORM GST PCT-07; mandates application in FORM GST EWB-05 and orders in FORM GST EWB-06 for unblocking E-Way Bill generation; substitutes Statement 5B in refund forms to address refunds for deemed exports; and inserts the new forms listed.
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