GST rule amendments update tax deduction registration, electronic ticketing, practitioner surrender, and e-way bill unblocking procedures. Amends the Assam Goods and Services Tax Rules, 2017 by inserting changes relating to tax deduction registration, invoice and ticket requirements, GST practitioner enrolment surrender, e-way bill blocking and unblocking, and refund documentation for deemed exports. Rule 12 is amended to cover persons applying for registration to deduct tax at source by inserting a reference to section 51. Rule 54 requires electronic tickets for multiplex cinematograph admissions, and a new rule provides for surrender of enrolment by GST practitioners through electronic application and cancellation by order.
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GST rule amendments update tax deduction registration, electronic ticketing, practitioner surrender, and e-way bill unblocking procedures.
Amends the Assam Goods and Services Tax Rules, 2017 by inserting changes relating to tax deduction registration, invoice and ticket requirements, GST practitioner enrolment surrender, e-way bill blocking and unblocking, and refund documentation for deemed exports. Rule 12 is amended to cover persons applying for registration to deduct tax at source by inserting a reference to section 51. Rule 54 requires electronic tickets for multiplex cinematograph admissions, and a new rule provides for surrender of enrolment by GST practitioners through electronic application and cancellation by order.
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