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    <title>Jharkhand Goods and Services Tax (Fifth Amendment) Rules, 2019.</title>
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    <description>The amendment rules deem electronic tickets issued for admission to films in multiplex screens to be tax invoices for GST purposes even without recipient details, allow practitioners to electronically surrender enrolment via FORM GST PCT-06 with cancellation by order in FORM GST PCT-07, extend the record retention period from two years to four years, and provide for applications to unblock E Way Bill generation using FORM GST EWB-05 with decisions recorded in FORM GST EWB-06; refund Statement 5B in refund forms is substituted for deemed export claims.</description>
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