E-invoicing threshold lowered for registered taxpayers under the state GST framework from October 2022. E-invoicing is made applicable under the Uttar Pradesh Goods and Services Tax Rules by amending the turnover threshold in the existing notification. The substitution reduces the aggregate turnover limit from twenty crore rupees to ten crore rupees, with effect from 1 October 2022, for taxpayers covered by the notification issued under rule 48(4).