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<h1>Goa GST Update: Businesses Over Rs. 100 Crore Must E-Invoice as per Rule 48(4) Starting October 2020.</h1> The Government of Goa, under the Goa Goods and Services Tax Rules, 2017, has issued a notification superseding a previous one from January 1, 2020. This new notification mandates that registered persons, excluding those specified in certain sub-rules of rule 54, with an annual turnover exceeding one hundred crore rupees, must prepare invoices and other documents as per sub-rule (4) of rule 48. This requirement applies to the supply of goods or services to registered persons and will be effective from October 1, 2020. The notification is issued by the Department of Finance, Revenue & Control, Goa.