Electronic ticket as tax invoice for multiplex admissions and new GST practitioner surrender and e way bill unblocking procedures. The amendment prescribes that electronic tickets issued for admission to cinematograph films in multiplex screens shall be deemed tax invoices even without recipient details, introduces electronic surrender of GST practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extends a specified period from two years to four years, and creates an application and order process for unblocking E Way Bill generation through FORM GST EWB-05 and FORM GST EWB-06; it also substitutes Statement 5B in refund forms 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 admissions and new GST practitioner surrender and e way bill unblocking procedures.
The amendment prescribes that electronic tickets issued for admission to cinematograph films in multiplex screens shall be deemed tax invoices even without recipient details, introduces electronic surrender of GST practitioner enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extends a specified period from two years to four years, and creates an application and order process for unblocking E Way Bill generation through FORM GST EWB-05 and FORM GST EWB-06; it also substitutes Statement 5B in refund forms for deemed exports.
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