Electronic ticket as tax invoice recognised for GST compliance, and procedures for practitioner surrender and E Way Bill unblocking amended. The amendment rules deem electronic tickets issued for admission to films in multiplex screens to be tax invoices for GST purposes even without recipient details, allow practitioners to electronically surrender enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend the record retention period from two years to four years, and provide for applications to unblock E Way Bill generation using FORM GST EWB-05 with decisions recorded in FORM GST EWB-06; refund Statement 5B in refund forms is substituted for deemed export claims.
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 recognised for GST compliance, and procedures for practitioner surrender and E Way Bill unblocking amended.
The amendment rules deem electronic tickets issued for admission to films in multiplex screens to be tax invoices for GST purposes even without recipient details, allow practitioners to electronically surrender enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend the record retention period from two years to four years, and provide for applications to unblock E Way Bill generation using FORM GST EWB-05 with decisions recorded in FORM GST EWB-06; refund Statement 5B in refund forms is substituted for deemed export claims.
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