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<h1>Nagaland exempts certain businesses from e-invoicing under GST Rules for turnovers over Rs. 100 crore, effective October 2020.</h1> The Government of Nagaland, under the Nagaland Goods and Services Tax Rules, 2017, has issued a notification exempting a certain class of registered persons from issuing electronic invoices. This applies to those whose aggregate turnover in a financial year exceeds one hundred crore rupees, excluding those specified in sub-rules (2), (3), (4), and (4A) of rule 54. These registered persons must prepare invoices and other prescribed documents in accordance with sub-rule (4) of rule 48. This notification supersedes a previous one from December 13, 2019, and will take effect from October 1, 2020.