Seeks to amend Notification no. 441-F.T. dated 03.04.2020 to exclude government departments and local authorities from the requirement of issuance of e-invoice - 638-F.T. - West Bengal SGST

GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 638-F.T. Dated, Howrah, the 14th day of June, 2021 (Corresponding Central Notification No. 23/2021-Central Tax) In exercise of the powers conferred by sub-rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017, the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendment 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, after the words notify registered person, other than , the words a government department, a local authority, shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2021. By Order of the Governor, BISWAJIT GANGOPADHYAY OSD Ex Officio Secretary to the Government of West Bengal.