New Guidelines: Multi-Factor Authentication for E-Way Bill and E-Invoice from April 1, 2025
Multi-Factor Authentication (MFA) for using the updated versions of the E-Way Bill and E-Invoice Systems for all assesses will be made mandatory for all taxpayers from April 1 next year, an advisory on GST portal has said. Also, there will be new provisions for restricting the generation of E-Way Bill.
“Starting January 1, 2025, MFA will become mandatory for taxpayers with AATO (Aggregate Annual Turnover) exceeding Rs.20 crore, from February 1, 2025 for those with AATO exceeding Rs.5 crore, and from April 1, 2025 for all other taxpayers and users,” the advisory said. MFA is mandatory for taxpayers with an AATO exceeding Rs.100 crore since August 20 last year and optional for those with an AATO exceeding Rs.20 crore since September 11, 2023.
These changes have been made as the National Information Centre (NIC) will roll out updated versions of the E-Way Bill and E-Invoice Systems effective January 1, 2025. “These updates are aimed at enhancing the security of the portals, in line with best practices and government guidelines,” the advisory said.
An E-Way Bill is a document required to be carried by a person in charge of the conveyance carrying any consignment of goods of value exceeding Rs.50,000. It is generated from the GST Common Portal for the E-Way Bill system by registered persons or transporters who cause the movement of goods of consignment before the commencement of such movement.
