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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>E-invoicing threshold reduced, expanding GST applicability and bringing more taxpayers within e-invoicing compliance obligations.</h1> Amendment substitutes a lower aggregate turnover benchmark in the principal notification under the CGST Rules to expand the class of taxpayers required to comply with e-invoicing, effective from the specified date, and cites the rule-making power and prior notification history.

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