As per Notification No.10/2023-Central Tax dated 10.05.2023 the threshold for e-invoicing for B2B transactions has been lowered from 10 cr to 5 crores. This change is applicable from 1st August 2023. GSTN has enabled all eligible taxpayers as per GSTN records for e-invoicing. Enabled on all six IRP portals including NIC-IRP for e-invoicing.

Link