E-invoicing mandate requires high-turnover registered persons to issue prescribed invoices and documentation, implementation deferred to a later date. Registered persons, excluding those covered by specified sub rules of rule 54, whose aggregate turnover in a financial year exceeds the prescribed threshold are required under sub rule (4) of rule 48 to prepare invoices and other prescribed documents for supplies to registered persons; the notification supersedes an earlier notification and sets the commencement of this obligation from the stated implementation date.