evidence: e-Invoice limit 5 crore is newly notified via Notification No. 10/2023–Central Tax and has been implemented from 1st August 2023. e-Invoicing or electronic invoicing system was introduced under the Goods and Services Tax (GST) law and applies to certain taxpayers registered under the GST law in phases. [...] Larger chunk of taxpayer companies fall in the Rs.5-10 crore annual turnover category as compared to the previous phase. Moreover, these small businesses also tend to have a greater transactional magnitude inviting fresh compliance challenges. [...] Reconciliation and reporting in GSTR-1-