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    <title>The Arunachal Pradesh Goods and Services Tax (Fifth Amendment) Rules, 2019.</title>
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    <description>Amendments revise registration obligations to include an express &quot;deduct or&quot; duty and reference section 51; designate electronic tickets for multiplex film admissions as tax invoices even without recipient details; create rule 83B enabling electronic surrender of enrolment by goods and services tax practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07; extend the period in rule 137 from two years to four years; and add procedures and forms for unblocking e way bill generation (FORM GST EWB-05 and EWB-06) and for refund statements on deemed exports.</description>
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