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    <title>Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2019</title>
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    <description>A rule requires that electronic tickets issued for admission to cinematograph films in multiplex screens are deemed to be tax invoices for all purposes even without recipient details if they contain other information required under rule 46; non multiplex suppliers may opt in. The amendment adds a surrender procedure for Goods and Services Tax Practitioners via FORM GST PCT-06 and cancellation by order in FORM GST PCT-07, and prescribes FORM GST EWB-05 and FORM GST EWB-06 for unblocking or rejecting e way bill generation facilities; Statement 5B in refund forms is also revised for deemed exports.</description>
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