Seeks to make payment of tax on issuance of invoice by registered persons having aggregate turnover less than Rs. 1.5 crores

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....2017 Notification No. 40/2017-State Tax In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017) (hereafter in this notification referred to as the 'said Act'), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered person whose aggregate turnover in the preceding financi....