E-invoicing threshold lowered, bringing additional taxpayers within mandatory e-invoicing compliance from January under revised state GST rules. Amendment reduces the aggregate turnover threshold for mandatory e-invoicing under the Mizoram Goods and Services Tax Rules, substituting the prior higher turnover benchmark with a lower benchmark and making the lower threshold applicable from 1 January 2021, thereby expanding the set of taxpayers required to issue electronic invoices under state GST.