E-invoicing threshold reduced, expanding mandatory e-invoice obligations to more taxpayers from the April effective date. Amends the principal March 2020 notification under the Central Goods and Services Tax framework to substitute the higher aggregate-turnover benchmark with a lower benchmark for mandatory e-invoicing, effective from the stated April date, thereby extending the e-invoicing requirement to a broader class of taxpayers and relying on the rule that empowers substitution in the original notification.