Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding ₹ 100 Cr from 01.01. 2021 - 940-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT Revenue NOTIFICATION No. 940-F.T. Dated, Howrah, the 2nd day of December, 2020 ( Corresponding Central Notification No. 88/2020-Central Tax ) In exercise of the powers conferred by sub-rule (4) of rule 48 of the West Bengal and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 441-F.T., dated the 3rd April, 2020, published in the Kolkata Gazette, Extraordinary, Part I: Amendment In the said notification, in the first paragraph, with effect from the 1st day of January, 2021, for the words five hundred crore rupees , the words one hundred crore rupees shall be substituted. By order of the Governor, RAJSEKHAR BANDYOPADHYAY, IAS Additional Secretary to the Government of West Bengal.