2FA Mandatory for E-waybill/E-invoice login: Taxpayers with AATO over Rs 100 Cr

In a recent update dated June 12, 2023, the e-Way Bill/e-Invoice System has introduced a significant security enhancement called 2-Factor Authentication (2FA). This measure is aimed at ensuring the safety and integrity of the system. Starting from July 15, 2023, all taxpayers with an Annual Aggregate Turnover (AATO) above Rs 100 crore will be required to mandatorily use 2FA when accessing the e-Way Bill/e-Invoice System.

What is 2-Factor Authentication?

2-Factor Authentication (2FA) adds an extra layer of security to the login process of the e-Way Bill/e-Invoice System. In addition to the regular username and password, users will now need to authenticate themselves using a One-Time Password (OTP) to access the system.

Registration for 2-Factor Authentication

To register for 2-Factor Authentication for accessing the e-Way Bill/e-Invoice System, follow these steps:

i) Log in to the e-Way Bill System;

ii) Go to the ‘Main Menu’ and select ‘2 Factor Authentication’; and

iii) Confirm the registration process.

Once the registration is complete, the system will prompt for the OTP along with the username and password during login. It’s important to note that OTP authentication is linked to individual user accounts. Sub-users of GSTIN will have separate authentication based on their registered mobile number in the e-Way Bill/e-Invoice System. Once registered for 2-Factor Authentication, it will apply to both the e-Way Bill and e-Invoice systems.

e-Invoicing for B2B transactions has been applicable with effect from 1st August, 2023 for turnover 5 crores on-wards

It is to inform that as per Notification No. 10/2023 – Central Tax dated 10th May 2023, the threshold for e-Invoicing for B2B transactions has been lowered from 10 crores to 5 crores. This change will be applicable from 1st August 2023.

2.   To this effect GSTN has enabled all eligible taxpayers with an Aggregate Annual Turnover (AATO) 5 crores and above as per GSTN records in any preceding financial year for e-Invoicing. These taxpayers are now enabled on all six IRP portals including NIC-IRP for e-Invoice reporting.

3.   You can check your enablement status on the e-Invoice portal at https://einvoice.gst.gov.in .

4.   It would be in the interest of trade to register and utilize the sandbox testing facility available at the IRP portals. This will help taxpayers to familiarize themselves with the invoice reporting mechanism and ensure a seamless transition to the e-Invoice system.

5.   Please note that the enablement status indicated on the e-Invoice portal does not indicate a legal obligation on taxpayers to use e-Invoicing. However, actual liability to generate IRN shall be checked by taxpayers with respect to applicable notification in the light of facts pertaining to them.

6.   While the listing of enabled GSTINs is purely based on the turnover criteria reported in GSTR-3B, it is essential for taxpayers to confirm whether they fulfil the conditions outlined in the notification/rules. Thus, it is the legal responsibility of the concerned taxpayer, both buyers and suppliers, to ensure compliance.

7.   In case, a taxpayer who is otherwise but not auto enabled on the e-Invoice portal, can self-enable for e-Invoicing using the functionality provided on the portal.

8.   GSTN once again emphasises that all eligible taxpayers should familiarize themselves with the e-Invoicing requirements and take the necessary steps to ensure compliance with the new threshold.