E-ticket as tax invoice for multiplex admissions made mandatory, with form-based procedures for practitioner surrender and e way unblocking. The amendment requires registrants to 'deduct or' where applicable referencing compliance with section 51; mandates that electronic tickets issued for admission to cinematograph films in multiplex screens be deemed to be tax invoices even without recipient details, with non multiplex suppliers permitted to adopt the procedure by option; creates rule 83B enabling electronic surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by FORM GST PCT-07; and amends rule 138E to allow unblocking of e way bill generation through FORM GST EWB-05 with orders in FORM GST EWB-06, along with insertion and substitution of several forms and a revised refund Statement 5B.
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Provisions expressly mentioned in the judgment/order text.
E-ticket as tax invoice for multiplex admissions made mandatory, with form-based procedures for practitioner surrender and e way unblocking.
The amendment requires registrants to "deduct or" where applicable referencing compliance with section 51; mandates that electronic tickets issued for admission to cinematograph films in multiplex screens be deemed to be tax invoices even without recipient details, with non multiplex suppliers permitted to adopt the procedure by option; creates rule 83B enabling electronic surrender of GST practitioner enrolment via FORM GST PCT-06 and cancellation by FORM GST PCT-07; and amends rule 138E to allow unblocking of e way bill generation through FORM GST EWB-05 with orders in FORM GST EWB-06, along with insertion and substitution of several forms and a revised refund Statement 5B.
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