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of <h1>Assam Mandates E-Invoices for Businesses with Over Rs. 100 Crore Turnover Per Rule 48(4), Effective April 1, 2020.</h1> The Government of Assam, under the authority of the Governor and based on the recommendations of the Council, has issued a notification requiring registered persons with an aggregate turnover exceeding one hundred crore rupees in a financial year to issue e-invoices. This requirement applies to the supply of goods or services, or both, to another registered person, in accordance with sub-rule (4) of rule 48 of the Assam Goods and Services Tax Rules, 2017. This notification will be effective from April 1, 2020.
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