E-invoice requirement mandates specified high-turnover registered persons to issue e-invoices for supplies to registered persons from April 2020. The notification prescribes that registered persons whose aggregate turnover in a financial year exceeds one hundred crore rupees are required to prepare and issue e-invoices for supply of goods or services or both to a registered person, pursuant to the mechanism in sub-rule (4) of rule 48. The measure identifies the class of taxpayers by turnover threshold and fixes the commencement of the invoicing obligation from the stated effective date.