(Corresponding Central Notification No. 73/2020-Central Tax)

In exercise of the powers conferred by section 148 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to notify the registered persons required to prepare the tax invoice in the manner specified under sub-rule (4) of rule 48 of the West Bengal Goods and Services Tax Rules, 2017, who have prepared tax invoice in a manner other than the said manner, as the class of persons who shall, during the period from the 1st day of October, 2020 to the 31st day of October, 2020, follow the special procedure such that the said persons shall obtain an Invoice Reference Number (IRN) for such invoice by uploading specified particulars in FORM GST INV-01 on the Common Goods and Services Tax Electronic Portal, within thirty days from the date of such invoice, failing which the same shall not be treated as an invoice.

2. This notification shall be deemed to have come into force on the 1st day of October, 2020.

By order of the Governor,

RAJSEKHAR BANDYOPADHYAY, IAS

Additional Secretary to the Government of West Bengal