GSTN informed Taxpayers vide Announcement dated 17/12/2024 that NIC would deploy enhanced versions of E-Way Bill and E-Invoice Systems w.e.f 1st January 2025. These changes include revised requirements for compliance with MFA & time frame for EWB generation/extension. Such changes are basically meant to streamline these systems for better security in line with best global practices and applicable government guidelines.
1. Multi-Factor Authentication (MFA) for Login to EWB/E-Invoice Systems:
Fist such change relates to the Scheme of Implementation of MFA in these systems. Presently, MFA is required for some Taxpayers wherein one has to log in using a username and password, and an OTP (sent to the registered mobile number or Sandes app and similar platforms). Presently, MFA is mandatory for Taxpayers having an AATO exceeding Rs 100 Crores w.e.f. 20th August 2023 and optional for those having AATO exceeding Rs 20 Crores from 11th September 2023. Future changes in MFA requirements are-
a) from 1st January 2025, MFA shall be mandatory in respect of taxpayers whose AATO exceeds Rs 20 Crores;
b) w.e.f 1st February 2025, MFA shall be mandatory in respect of taxpayers whose AATO exceeds Rs 5 Crores; and
c) w.e.f 1st April 2025, MFA shall be mandatory in respect of all taxpayers and users.
In this regard, GSTN has advised the taxpayers to immediately activate and start using MFA. It further states that the step-by-step process can be seen on the E-Invoice and E-Way Bill portals. Further, it advises that one should ensure the registered mobile number is updated with your GSTIN.
2. Restricting the period of EWB generation from the date of base document:
Generation of E-Way Bills shall not be allowed for documents whose date is older than 180 days from the date of generation. For instance, from 1st January 2025 onwards, one will not be allowed to generate an E-Way Bill for a document of 5th July 2024 or earlier.
3. Restricting the extension of EWB for specific time period from the eWB generation date:
Also, the validity of the extension of E-Way Bills will be for a maximum period of 360 days from the date of its original generation. For example, one E-Way Bill generated on 1st January 2025 can only be extended up to 25th December 2025.
GSTN has requested Taxpayers to get well-versed with these enhancements appliable and implement the necessary changes at their compliance end. Further, refer to the respective portal for more information.
GSTN Advisory dated 17/12/2024: Changes in MFA Requirements; EWB Generation/Extension Timeframe