E-invoice requirement for specified high-turnover registered persons to issue invoices for supplies to registered recipients. Registered persons whose aggregate turnover in a financial year exceeds the prescribed high-turnover threshold are notified as a class required to prepare invoices in accordance with sub rule (4) of rule 48 of the Goods and Services Tax Rules, 2017, for supply of goods or services or both to a registered person; the notification takes effect from 1 April 2020.