E-invoicing threshold reduced, expanding mandatory e-invoicing to more taxpayers effective from the designated April implementation date. Amendment to the Kerala GST notification substitutes the prior higher aggregate turnover benchmark with a lower benchmark for mandatory e-invoicing, extending the requirement to a broader class of registered persons. The substitution is effected under the Kerala GST Rules and takes effect from the first day of April following the amendment, implementing e-invoicing for taxpayers whose aggregate turnover now exceeds the revised threshold on the recommendation of the GST Council.