https://www.taxtmi.com/notifications?id=146641 The amendments require multiplex cinema-service suppliers to issue electronic tickets deemed to be tax invoices, while allowing non-multiplex suppliers to use that procedure optionally. They establish electronic application and order forms for surrender and cancellation of GST practitioner enrolment, extend the record-retention period, and prescribe an application-and-reasoned-order process for unblocking e-way bill generation. Refund Statement 5B is revised for deemed-export claims to capture relevant supply documents, supplier identification and tax-paid details. en-us Wed, 04 Sep 2019 00:00:00 +0530 Fri, 21 Aug 2026 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146641 The amendments require multiplex cinema-service suppliers to issue electronic tickets deemed to be tax invoices, while allowing non-multiplex suppliers to use that procedure optionally. They establish electronic application and order forms for surrender and cancellation of GST practitioner enrolment, extend the record-retention period, and prescribe an application-and-reasoned-order process for unblocking e-way bill generation. Refund Statement 5B is revised for deemed-export claims to capture relevant supply documents, supplier identification and tax-paid details. Notifications GST - States Wed, 04 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146641