E-invoicing threshold revised: lower turnover requirement applies to large taxpayers, effective from January implementation under state notification. E-invoicing applicability threshold is lowered by substituting the prior higher aggregate turnover cutoff with a lower cutoff, effective from the first day of January, 2021, under sub-rule (4) of rule 48 of the Maharashtra Goods and Services Tax Rules, 2017, by means of a State Tax notification amending Notification No. 13/2020-State Tax as previously amended.