Electronic ticketing as deemed tax invoice enables multiplex film admissions to be treated as tax invoices under GST rules. Amendments to the Mizoram GST Rules introduce procedural changes: rule 12 inserts 'deduct or' and reference to section 51 for registration applicants; rule 46 proviso excludes multiplex film admission suppliers from a proviso; rule 54 deems electronic tickets for multiplex film admission to be tax invoices, optional for non multiplex suppliers; new rule 83B prescribes electronic surrender of GST practitioner enrolment via FORM GST PCT 06 and cancellation by FORM GST PCT 07; rule 138E additions allow unblocking applications via FORM GST EWB 05 and orders in FORM GST EWB 06; various forms and Statement 5B in refund forms are revised.
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 ticketing as deemed tax invoice enables multiplex film admissions to be treated as tax invoices under GST rules.
Amendments to the Mizoram GST Rules introduce procedural changes: rule 12 inserts "deduct or" and reference to section 51 for registration applicants; rule 46 proviso excludes multiplex film admission suppliers from a proviso; rule 54 deems electronic tickets for multiplex film admission to be tax invoices, optional for non multiplex suppliers; new rule 83B prescribes electronic surrender of GST practitioner enrolment via FORM GST PCT 06 and cancellation by FORM GST PCT 07; rule 138E additions allow unblocking applications via FORM GST EWB 05 and orders in FORM GST EWB 06; various forms and Statement 5B in refund forms are revised.
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