E-invoicing threshold lowered, expanding applicability to more taxpayers from 1 August 2023 under Rule 48(4). Amendment reduces the e-invoicing threshold under sub-rule (4) of rule 48 of the Nagaland GST Rules by substituting the prior turnover benchmark with a lower aggregate turnover benchmark, making taxpayers exceeding that benchmark subject to mandatory e-invoicing from 1 August 2023.