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        Case ID :
        GST - States

        Seeks to implement e-invoicing for the taxpayers having aggregate turnover exceeding Rs.10 crore with effect from 01.10.2022 - 1626-F.T - West Bengal SGST

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        E-invoicing threshold reduced, expanding applicability to more taxpayers under GST and requiring compliance from lower turnover businesses. The notification amends West Bengal Notification No. 441 F.T. by substituting the words 'twenty crore rupees' with 'ten crore rupees' in the first paragraph, thereby making e invoicing mandatory for taxpayers whose aggregate turnover exceeds ten crore rupees, with effect from 1 October 2022.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                E-invoicing threshold reduced, expanding applicability to more taxpayers under GST and requiring compliance from lower turnover businesses.

                                The notification amends West Bengal Notification No. 441 F.T. by substituting the words "twenty crore rupees" with "ten crore rupees" in the first paragraph, thereby making e invoicing mandatory for taxpayers whose aggregate turnover exceeds ten crore rupees, with effect from 1 October 2022.


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