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    <title>Tripura State Goods and Services Tax (Fifth Amendment) Rules, 2019.</title>
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    <description>The amendments establish electronic procedures for surrender and cancellation of Goods and Services Tax practitioner enrolment through FORMS GST PCT-06 and PCT-07, extend the rule 137 period to four years, and formalise applications and reasoned orders for unblocking e-way bill generation through FORMS GST EWB-05 and EWB-06. They also deem electronic multiplex cinema admission tickets to be tax invoices when prescribed particulars are included, and revise deemed-export refund reporting in FORMS GST RFD-01 and RFD-01A.</description>
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