The Centre will halve the threshold for mandatory GST e-invoicing for business-to-business transactions to Rs 10 crore from October 1. The Central Board of Indirect Taxes and Customs (CBIC) on Monday notified the change following a decision by the GST Council. From October, any GST bill received from a vendor who has crossed Rs 10 crore in the past will not be valid invoice unless e-invoice, said tax advocate R S Sharma. “It will further expand the GST tax base and provide more data to the tax authorities enabling better compliance. The progressive reduction of the e-invoicing threshold indicates that, over a period of time, e-invoicing will become mandatory for all categories of GST taxpayers,” said M S Mani, partner at Deloitte India.