Aggregate turnover threshold triggers mandatory e invoice requirement for registered suppliers on B2B supplies under GST. Notifies as a class of registered person those whose aggregate turnover exceeds one hundred crore rupees in a financial year, who must prepare invoices in terms of sub rule (4) of rule 48 of the Jharkhand GST Rules, 2017, for supplies of goods or services or both to a registered person; effective from 1 April 2020.