Mandatory invoicing requirement for high-turnover registered persons-specified invoice format required for supplies to registered persons from April. Registered persons whose aggregate turnover exceeds one hundred crore rupees are notified as a class required to prepare invoices in terms of sub-rule (4) of rule 48 of the Meghalaya Goods and Services Tax Rules, 2017, for supplies of goods or services or both to a registered person. The requirement is issued under the powers conferred by that sub-rule and comes into force from the 1st day of April, 2020.