West Bengal Goods and Services Tax (Eleventh Amendment) Rules, 2020.

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..... l Tax ) In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely: 1. (1) These rules may be called the West Bengal Goods and Services Tax .....

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..... ce of invoice under this sub-rule for a specified period, subject to such conditions and restrictions as may be specified in the said notification. . 4. In the said rules, in rule 138A, for sub-rule (2), the following sub-rule shall be substituted, namely: (2) In case, invoice is issued in the manner prescribed under sub-rule (4) of rule 48, the Quick Response (QR) code having an embedded .....

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