E-invoicing applicability expanded by lowering the turnover threshold, increasing the number of taxpayers required to comply. E-invoicing applicability is expanded by lowering the aggregate turnover threshold for mandatory compliance under the Maharashtra GST framework. Notification No. 10/2023-State Tax amends the principal notification by substituting the previous higher turnover benchmark with a lower turnover benchmark, thereby bringing more taxpayers within the scope of mandated e-invoicing effective from the stated commencement date.