Electronic ticket as tax invoice permits multiplex admissions to serve as tax invoices; practitioner enrolment and e way bill procedures amended. Amendments update registration, invoicing and procedural rules: rule 12 adds deduction language referencing section 51; rule 54 deems electronic tickets for multiplex admissions to be tax invoices even without recipient details (optional for non multiplex); a new rule 83B prescribes electronic surrender of GST practitioner enrolment in FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; rule 137 extends the retention period; rule 138E and new FORMS GST EWB-05 and EWB-06 provide an application and order procedure for unblocking e way bill generation; Statement 5B in refund forms is revised and multiple forms are inserted.
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 permits multiplex admissions to serve as tax invoices; practitioner enrolment and e way bill procedures amended.
Amendments update registration, invoicing and procedural rules: rule 12 adds deduction language referencing section 51; rule 54 deems electronic tickets for multiplex admissions to be tax invoices even without recipient details (optional for non multiplex); a new rule 83B prescribes electronic surrender of GST practitioner enrolment in FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; rule 137 extends the retention period; rule 138E and new FORMS GST EWB-05 and EWB-06 provide an application and order procedure for unblocking e way bill generation; Statement 5B in refund forms is revised and multiple forms are inserted.
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