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of <h1>West Bengal GST Rule 48 Amended: New Invoice Requirements Effective December 13, 2019; Ensure Compliance with FORM GST INV-01.</h1> The Government of West Bengal has issued the West Bengal Goods and Services Tax (Eighth Amendment) Rules, 2019, effective from December 13, 2019. This amendment introduces changes to Rule 48 of the West Bengal GST Rules, 2017. It mandates that certain registered persons, as notified by the government, must prepare invoices by including particulars from FORM GST INV-01 and obtaining an Invoice Reference Number through the Common GST Electronic Portal. Any invoice not prepared in this specified manner will not be recognized as valid. The new sub-rules exempt such invoices from the application of previous sub-rules (1) and (2).
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