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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 lowered by notification, expanding mandatory e-invoicing applicability from October and covering more taxpayers.</h1> The Government amended the Maharashtra GST notification to lower the aggregate turnover threshold for mandatory e-invoicing, substituting the previously specified turnover benchmark with a reduced benchmark; the amendment takes effect from 1 October 2022 and modifies the first paragraph of the principal notification dated 30 March 2020.

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