Seeks to exempt certain class of registered persons from issuing e-invoices and the date for implementation of e-invoicing extended to 01.10.2020

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Full Text of the Document

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....Notification No. 13/2020-Central Tax) In exercise of the powers conferred by sub-rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017 (hereinafter referred as said rules), the Governor, on the recommendations of the Council, and in supersession of this Department notification No. 2052-F.T., dated the 23rd December, 2019, published in the Kolkata Gazette, Extraordinary, Part I....