Electronic ticketing as tax invoice for multiplex film admissions enables streamlined GST invoicing and compliance procedures. Amendments require persons applying for registration to ''deduct or'' act in accordance with section 51, exclude multiplex film exhibitors from a proviso in rule 46, mandate that electronic tickets issued for admission to cinematograph films in multiplex screens be deemed tax invoices even without recipient details (optional for non multiplex screens), standardise Statement 5B in refund forms for deemed exports, introduce surrender and cancellation procedures for GST practitioner enrolment via FORM GST PCT 06 and PCT 07, and add procedures and forms (FORM GST EWB 05 and EWB 06) for unblocking the facility to generate E Way Bills.
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 ticketing as tax invoice for multiplex film admissions enables streamlined GST invoicing and compliance procedures.
Amendments require persons applying for registration to ''deduct or'' act in accordance with section 51, exclude multiplex film exhibitors from a proviso in rule 46, mandate that electronic tickets issued for admission to cinematograph films in multiplex screens be deemed tax invoices even without recipient details (optional for non multiplex screens), standardise Statement 5B in refund forms for deemed exports, introduce surrender and cancellation procedures for GST practitioner enrolment via FORM GST PCT 06 and PCT 07, and add procedures and forms (FORM GST EWB 05 and EWB 06) for unblocking the facility to generate E Way Bills.
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