There is an SEZ unit and a regular DTA unit under the same legal entity (i.e., the same PAN). In one of the financial years since 2017-18, the aggregate total turnover of the legal entity is more than notified limit (considering both the GSTINs); however, the turnover of the DTA unit is below the notified limit. In this scenario, as the SEZ unit is exempt from e-invoicing, will e-invoicing apply to DTA Unit?