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    <description>Amends the state GST notification by substituting the words &quot;one hundred crore rupees&quot; with &quot;fifty crore rupees&quot; 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.</description>
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