Notification No. 33/2019
Date: June 18, 2019
Subject: Fifth amendment to CGST Rules relating to GST practitioners, multiplex invoices and e-way bill unblocking.
Description:
Amends rules relating to GST practitioner enrolment and surrender. Provides that electronic tickets issued by multiplexes shall be treated as tax invoices. Introduces procedure and forms for unblocking e-way bill generation facility under rule 138E.
Previous Notification: Notification No. 3/2017–Central Tax dated 19.06.2017
Effective Date: 18.07.2019 / 01.09.2019 (as specified rule-wise)
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