E-invoicing threshold reduced, expanding applicability to more taxpayers and requiring compliance under amended state GST rules. The Manipur state notification amends an earlier state GST notification to reduce the aggregate turnover threshold for mandatory e-invoicing, substituting the prior higher turnover benchmark with a lower benchmark effective from the commencement date stated in the amendment, thereby enlarging the class of taxpayers required to comply with e-invoicing under the state GST regime.