E-invoicing threshold reduction expands mandatory e-invoicing coverage for taxpayers, effective from the notified commencement date. Amends the state GST notification by substituting the words 'one hundred crore rupees' with 'fifty crore rupees' in the first paragraph of notification No. 441-F.T., thereby lowering the turnover threshold for mandatory e-invoicing under sub-rule (4) of rule 48 of the West Bengal GST Rules, 2017; the amendment is stated to be effective from 1 April 2021.
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Provisions expressly mentioned in the judgment/order text.
E-invoicing threshold reduction expands mandatory e-invoicing coverage for taxpayers, effective from the notified commencement date.
Amends the state GST notification by substituting the words "one hundred crore rupees" with "fifty crore rupees" in the first paragraph of notification No. 441-F.T., thereby lowering the turnover threshold for mandatory e-invoicing under sub-rule (4) of rule 48 of the West Bengal GST Rules, 2017; the amendment is stated to be effective from 1 April 2021.
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