Exclusion from e invoice requirement: government departments and local authorities exempted from issuing e invoices, applied retroactively. Inserts the words 'a government department, a local authority,' after 'notifies registered person, other than' in Notification No. FTX.56/2017/Pt-II/545 to exclude those entities from the e invoice issuance requirement; the amendment is declared to have retrospective effect from the earlier commencement date and is issued under the Assam GST Rules' delegated rule-making power.