The Goods and Service Tax on December 17, 2024, issued an advisory on Updates to E-Way Bill and E-Invoice Systems.
GSTN is pleased to announce that NIC will be rolling out updated versions of the E-Way Bill and E-Invoice Systems effective from January 01, 2025.
These updates are aimed at enhancing the security of the portals, in line with best practices and government guidelines.
• Multi-Factor Authentication (MFA):
One of the key changes involves the implementation of Multi-Factor Authentication (MFA). Currently, MFA, which requires login using a username, password, and OTP (sent to the registered mobile number, Sandes app, or similar platforms), is mandatory for taxpayers with an Annual Aggregate Turnover (AATO) exceeding Rs 100 Crores since August 20, 2023 and optional for those with AATO exceeding Rs 20 Crores since September 11, 2023.
a) Starting January 01, 2025, MFA will become mandatory for taxpayers with AATO exceeding Rs 20 Crores, from February 01, 2025 for those with AATO exceeding Rs 5 Crores, and from April 01, 2025 for all other taxpayers and users.
b) Taxpayers are encouraged to activate and start using MFA immediately, and detailed instructions are available on the E-Invoice and E-Way Bill portals. It is advised to ensure that the registered mobile number is updated with your GSTIN.
• Restricting the period of EWB generation from the date of base document:
The generation of E-Way Bills will be restricted to documents dated within 180 days from the date of generation. For instance, documents dated earlier than July 05, 2024 will not be eligible for E-Way Bill generation starting January 01, 2025.
• Restricting the extension of EWB for a specific time/period from the eWB generation date:
Furthermore, the extension of E-Way Bills will be limited to 360 days from their original date of generation. For example, an E-Way Bill generated on January 01, 2025, can only be extended up to December 25, 2025.
