E invoicing threshold change expands the class of taxpayers subject to mandatory e invoicing from April 2022. Substitutes the existing higher aggregate turnover benchmark with a lower benchmark for applicability of mandatory e invoicing, expanding the class of taxpayers required to comply under the CGST Rules; the change is effected under sub rule (4) of rule 48 and takes effect from 1 April 2022 by amendment of the earlier State Tax notification.