https://www.taxtmi.com/notifications?id=130356 Amendments impose procedural changes: insertion of "deduct or" in registration rule 12 to address deduction obligations; rule 54(4A) deems an electronic ticket for multiplex admissions to be a tax invoice even without recipient details; rule 137 retention period is extended from two to four years; new rule 83B creates an electronic surrender of enrolment process for GST practitioners via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E is amended to permit unblocking of the E Way Bill generation facility on application in FORM GST EWB 05 with orders in FORM GST EWB 06; several forms and refund statement annexures are inserted or substituted to operationalise these changes. en-us Fri, 19 Jul 2019 00:00:00 +0530 Thu, 25 Jul 2019 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=130356 Amendments impose procedural changes: insertion of "deduct or" in registration rule 12 to address deduction obligations; rule 54(4A) deems an electronic ticket for multiplex admissions to be a tax invoice even without recipient details; rule 137 retention period is extended from two to four years; new rule 83B creates an electronic surrender of enrolment process for GST practitioners via FORM GST PCT 06 and cancellation by order in FORM GST PCT 07; rule 138E is amended to permit unblocking of the E Way Bill generation facility on application in FORM GST EWB 05 with orders in FORM GST EWB 06; several forms and refund statement annexures are inserted or substituted to operationalise these changes. Notifications GST - States Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=130356