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of <h1>West Bengal GST Notification: Special e-Invoice Procedure for October 2020 u/s 148; Obtain IRN via GST Portal.</h1> The Government of West Bengal issued a notification under section 148 of the West Bengal Goods and Services Tax Act, 2017, regarding a special procedure for taxpayers concerning e-Invoices from October 1 to October 31, 2020. Registered persons who prepared tax invoices differently from the specified manner under rule 48(4) must obtain an Invoice Reference Number (IRN) by uploading details in FORM GST INV-01 on the GST portal within 30 days of the invoice date. Failure to do so will result in the document not being recognized as an invoice. This notification took effect on October 1, 2020.
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