Electronic ticket as tax invoice: admission to films in multiplexes treated as valid tax invoice for GST compliance. The rules amend registration and withholding language to include deduction under section 51; exclude multiplex film admissions from a proviso; deem electronic tickets for multiplex film admissions to be tax invoices for GST purposes even without recipient details; create a surrender procedure for GST practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07; amend rule 138E to require FORM GST EWB-05 applications and FORM GST EWB-06 orders for unblocking E-Way Bill generation; and insert or substitute multiple prescribed forms and Annexure statements for deemed exports refunds.
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: admission to films in multiplexes treated as valid tax invoice for GST compliance.
The rules amend registration and withholding language to include deduction under section 51; exclude multiplex film admissions from a proviso; deem electronic tickets for multiplex film admissions to be tax invoices for GST purposes even without recipient details; create a surrender procedure for GST practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07; amend rule 138E to require FORM GST EWB-05 applications and FORM GST EWB-06 orders for unblocking E-Way Bill generation; and insert or substitute multiple prescribed forms and Annexure statements for deemed exports refunds.
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