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The Central Board of Indirect Taxes and Customs (CBIC) tweeted, "There is no proposal before the Government, at present, to reduce this threshold limit to Rs 5 crore with effect from 01.01.2023, as no such recommendation has been made by GST Council as yet."
Currently, the e-invoicing threshold is applicable for companies with an AATO of Rs. 10 Crores. There was news floating around that the e-invoicing threshold will drop to Rs. 5 Crores. However, no official announcement has been made.