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    <description>E-invoicing under the Uttar Pradesh Goods and Services Tax Rules was extended to taxpayers having an aggregate turnover exceeding twenty crore rupees by amending the earlier notification that had applied the requirement to taxpayers above fifty crore rupees. The substituted threshold took effect from 1 April 2022 and operates as a further amendment made under rule 48(4) of the Uttar Pradesh GST Rules, 2017.</description>
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