E invoicing threshold lowered, expanding applicability to a broader class of taxpayers and tightening turnover based compliance. Amendment lowers the e invoicing applicability threshold by substituting the previously prescribed turnover benchmark with a lower turnover benchmark in the first paragraph of the principal state notification, thereby expanding the class of taxpayers required to comply with e invoicing obligations under the Maharashtra GST framework; the change is effected under the rulemaking power and takes effect from the commencement date specified in the notification.