Electronic ticket as tax invoice: multiplex film admissions treated as tax invoices even without recipient details. Amendments revise registration obligations to include an express 'deduct or' duty and reference section 51; designate electronic tickets for multiplex film admissions as tax invoices even without recipient details; create rule 83B enabling electronic surrender of enrolment by goods and services tax practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend the period in rule 137 from two years to four years; and add procedures and forms for unblocking e way bill generation (FORM GST EWB-05 and EWB-06) and for refund statements on deemed exports.
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 admissions treated as tax invoices even without recipient details.
Amendments revise registration obligations to include an express "deduct or" duty and reference section 51; designate electronic tickets for multiplex film admissions as tax invoices even without recipient details; create rule 83B enabling electronic surrender of enrolment by goods and services tax practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend the period in rule 137 from two years to four years; and add procedures and forms for unblocking e way bill generation (FORM GST EWB-05 and EWB-06) and for refund statements on deemed exports.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
