def METHOD_NAME(filters, e_invoice_applicability_date):
    sales_invoice = frappe.qb.DocType("Sales Invoice")
    sub_query = validate_sales_invoice_item()
    conditions = []
    conditions.append(sales_invoice.posting_date >= e_invoice_applicability_date)
    conditions.append(
        sales_invoice.company_gstin != sales_invoice.billing_address_gstin
    )
    conditions.append(
        (
            (Coalesce(sales_invoice.place_of_supply, "") == "96-Other Countries")
            | (Coalesce(sales_invoice.billing_address_gstin, "") != "")
        )
    )
    conditions.append(sales_invoice.name.notin(sub_query))
    return reduce(lambda a, b: a & b, conditions)