Electronic ticket as tax invoice for multiplex film admissions, enabling streamlined GST invoicing and related practitioner and e way procedures. A rule requires that electronic tickets issued for admission to cinematograph films in multiplex screens are deemed to be tax invoices for all purposes even without recipient details if they contain other information required under rule 46; non multiplex suppliers may opt in. The amendment adds a surrender procedure for Goods and Services Tax Practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07, and prescribes FORM GST EWB-05 and FORM GST EWB-06 for unblocking or rejecting e way bill generation facilities; Statement 5B in refund forms is also revised for 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 for multiplex film admissions, enabling streamlined GST invoicing and related practitioner and e way procedures.
A rule requires that electronic tickets issued for admission to cinematograph films in multiplex screens are deemed to be tax invoices for all purposes even without recipient details if they contain other information required under rule 46; non multiplex suppliers may opt in. The amendment adds a surrender procedure for Goods and Services Tax Practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07, and prescribes FORM GST EWB-05 and FORM GST EWB-06 for unblocking or rejecting e way bill generation facilities; Statement 5B in refund forms is also revised for deemed exports.
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