2-Factor Authentication for all taxpayers with AATO above Rs 20 Cr is mandatory from 01.11.23
The GST e-invoice system issued an Update on September 11, 2023, mandating 2-Factor Authentication for all taxpayers with Aggregate Annual Turnover (“AATO”) exceeding Rs 20 Cr, effective from November 1, 2023.
Source - https://einvoice1.gst.gov.in/