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    <title>Under rule 48 of KGST Rules to notify the class of registered person required to issue e-invoice under the KGST Act, 2017</title>
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    <description>Notification under sub-rule (4) of rule 48 designates registered persons with an aggregate turnover exceeding one hundred crore rupees as required to prepare e-invoices for supplies of goods or services or both to a registered person, thereby imposing mandatory e-invoice preparation in the form and manner specified by sub-rule (4).</description>
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