Delhi GST Rules Amended: New E-Ticket Invoices, E-Way Bill Changes, and Extended Rule 137 Period.

The Delhi Goods and Services Tax (Fifth Amendment) Rules, 2019, effective from July 18, 2019, introduce several changes to the Delhi GST Rules, 2017. Key amendments include the insertion of provisions for electronic tickets as tax invoices for multiplex cinema admissions, procedures for GST practitioners to surrender their enrollment, and adjustments in the rules regarding the issuance of e-way bills. Additionally, the amendment extends the period in rule 137 from two to four years and introduces new forms for application and order processes related to GST practitioner enrollment cancellation and e-way bill generation.

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