Electronic ticket as tax invoice: multiplex film admissions deemed tax invoices, with new GST practitioner surrender and E Way Bill procedures. Amendments clarify that an electronic ticket for admission to cinematograph films in multiplex screens is deemed a tax invoice for all GST purposes even without recipient details; create rule 83B enabling electronic surrender of GST Practitioner enrolment via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend record retention in rule 137 from two to four years; and add application and order forms (FORM GST EWB-05 and FORM GST EWB-06) for unblocking the facility to generate E Way Bills, alongside standardised Statement 5B for deemed exports refunds.
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Provisions expressly mentioned in the judgment/order text.
Electronic ticket as tax invoice: multiplex film admissions deemed tax invoices, with new GST practitioner surrender and E Way Bill procedures.
Amendments clarify that an electronic ticket for admission to cinematograph films in multiplex screens is deemed a tax invoice for all GST purposes even without recipient details; create rule 83B enabling electronic surrender of GST Practitioner enrolment via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend record retention in rule 137 from two to four years; and add application and order forms (FORM GST EWB-05 and FORM GST EWB-06) for unblocking the facility to generate E Way Bills, alongside standardised Statement 5B for deemed exports refunds.
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