E-invoicing mandate for large registered persons extended by government; specified classes excluded and compliance date deferred. Notification designates as a class of registered person those registrants whose aggregate turnover in a financial year exceeds the prescribed threshold to be required to prepare e-invoice and other prescribed documents for supplies of goods or services to a registered person under sub rule (4) of rule 48, subject to exclusions specified in sub rules (2), (3), (4) and (4A) of rule 54, and fixes a deemed commencement for that obligation.