E-invoicing threshold reduced, expanding mandatory compliance for more taxpayers under state rules effective October implementation. Revises the e-invoicing applicability by substituting the prior aggregate turnover threshold with a lower threshold under sub rule (4) of rule 48, Rajasthan Goods and Services Rules, 2017, effective 1 October 2022, thereby increasing the class of registered persons required to comply with mandatory e-invoicing for outward supplies.