Section 1A(4A) in The Central Goods and Services Tax Rules, 2017
(4A)[ A registered person supplying services by way of admission to exhibition of cinematograph films in multiplex screens shall be required to issue an electronic ticket and the said electronic ticket shall be deemed to be a tax invoice for all purposes of the Act, even if such ticket does not contain the details of the recipient of service but contains the other information as mentioned under rule 46:Provided that the supplier of such service in a screen other than multiplex screens may, at his option, follow the above procedure.] [Inserted by Notification No. G.S.R. 513(E), dated 18.7.2019 (w.e.f. 19.6.2017).]
