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    <title>Manipur Goods and Services Tax (Fifth Amendment) Rules, 2019.</title>
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    <description>Amendments require applicants for registration to &quot;deduct or&quot; comply with section 51 where applicable; exclude multiplex film admission suppliers from a specified proviso; deem electronic tickets issued for multiplex film admissions to be tax invoices even without recipient details; extend record retention from two years to four years; permit applications in FORM GST EWB 05 and orders in FORM GST EWB 06 for unblocking E Way Bill generation; and introduce rule 83B with FORM GST PCT 06 and PCT 07 for surrender and cancellation of GST practitioner enrolment, along with related substituted and new forms and annexures.</description>
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    <pubDate>Thu, 18 Jul 2019 00:00:00 +0530</pubDate>
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