OFFER

19 Sep 2025

In a move to bolster the security and efficiency of the E-Way Bill and E-Invoice systems, the GST Network (GSTN) has announced a series of updates set to roll out starting 1st January 2025. These updates will impact all taxpayers and users, ensuring compliance with the latest government guidelines and industry best practices.

Here’s a detailed look at the key changes and how they will affect your business processes:

1. Mandatory Multi-Factor Authentication (MFA)

To enhance security, Multi-Factor Authentication (MFA) will be made mandatory in phases, depending on your Annual Aggregate Turnover (AATO):

• From 1st January 2025: Mandatory for taxpayers with AATO exceeding Rs. 20 Crores.
• From 1st February 2025: Mandatory for taxpayers with AATO exceeding Rs. 5 Crores.
• From 1st April 2025: Mandatory for all other taxpayers and users.

MFA requires users to log in using a combination of username, password, and a One-Time Password (OTP) sent to the registered mobile number or apps like Sandes.

What You Need to Do:

• Activate MFA immediately if you haven’t already.
• Ensure your registered mobile number is up-to-date with your GSTIN.
• Visit the E-Invoice and E-Way Bill portals for detailed instructions on MFA setup.

2. Restricting E-Way Bill Generation Based on Document Date

Starting 1st January 2025, E-Way Bills can only be generated for documents dated within 180 days of the date of EWB generation.

For example:

• A document dated 5th July 2024 will no longer be eligible for EWB generation from 1st January 2025.

How This Affects You:

Ensure that your invoices and related documents are processed promptly to avoid delays in EWB generation.