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<h1>West Bengal mandates e-invoices for businesses with turnover over Rs. 100 crore, per rule 48(4), effective April 1, 2020.</h1> The Government of West Bengal, through Notification No. 70/2019-State Tax, mandates that registered persons with an annual turnover exceeding one hundred crore rupees must issue e-invoices as per sub-rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017. This requirement applies to the supply of goods or services to other registered persons. The notification, issued by the Finance Department, will be effective from April 1, 2020.