Electronic ticket as tax invoice allows multiplex film admissions to use e tickets as valid tax invoices without recipient details. Amendments require applicants for registration to 'deduct or' comply with section 51 where applicable; exclude multiplex film admission suppliers from a specified proviso; deem electronic tickets issued for multiplex film admissions to be tax invoices even without recipient details; extend record retention from two years to four years; permit applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation; and introduce rule 83B with FORM GST PCT 06 and PCT 07 for surrender and cancellation of GST practitioner enrolment, along with related substituted and new forms and annexures.
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 allows multiplex film admissions to use e tickets as valid tax invoices without recipient details.
Amendments require applicants for registration to "deduct or" comply with section 51 where applicable; exclude multiplex film admission suppliers from a specified proviso; deem electronic tickets issued for multiplex film admissions to be tax invoices even without recipient details; extend record retention from two years to four years; permit applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation; and introduce rule 83B with FORM GST PCT 06 and PCT 07 for surrender and cancellation of GST practitioner enrolment, along with related substituted and new forms and annexures.
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