The Government of NCT Delhi has issued the Delhi Goods and Service Tax (Fifth Amendment) Rules, 2019 on 24.06.2020. The amendment has directed the registered persons supplying services by exhibition of cinematographic films in multiplex screens shall issue electronic tickets which shall qualify as tax invoice for all purposes under the Act.
As per the amendment, a registered person can surrender enrollment by electronically filing FORM GST PCT-06 through the common portal. The enrollment shall be cancelled by the commissioner by an order in FORM GST PCT-07.
Click here to read the amendment.
