• Notification Date: 13-09-2023
• Notification No: N/A

Two-Factor Authentication Mandatory for Taxpayers with AATO above Rs 20 Cr from 1 Nov 2023

The Goods and Services Tax (GST) e-invoice system has updated that the two-factor authentication is mandatory for all the taxpayers with the Annual Aggregate Turnover (AATO) above Rs. 20 crores with effect from November 1st, 2023. The National Informatics Centre (NIC) has updated that the Two factor Authentication is mandatory for all taxpayers who have Annual Aggregate Turnover (AATO) above 100 crores from 15th July 2023. 

Three methods exist for getting the OTP. You can log in to the system by entering any OTP.  

The different ways to generate OTP are described below:  

1. SMS: OTP will be sent to your registered mobile number as SMS.  

2. On ‘Sandes’ app: The government has made a texting software called Sandes available for sending and receiving messages. On your registered cell phone number, you can download and install the Sandes app and get the OTP there.  

3. Using ‘NIC-GST-Shield’ app: ‘The e-Way Bill / e-Invoice System offers the mobile app “NIC-GST-Shield” so that OTP can be created using the app.  This app can be downloaded only from the e-Waybill / e-Invoice portal from the link ‘Main Menu2-Factor Authentication. Install NIC-GST-Shield’.  

The NIC on 29th May 2023 has also introduced new features to the E-way bill system to de-register or cancel common enrolment by themselves. The functionality and user experience for enrolled transporters and ordinary enrolled taxpayers are intended to be improved by these enhancements. The GST E-way bill system has recently released an update, reminding GST taxpayers to adhere to the incorporation of 6 Digit or 4 Digit HSN Codes, which will be made mandatory in a short while. It was stated that “As per the Notification No. 78/2020 dated 15th Oct 2020, the taxpayers, having Aggregate Annual Turnover (AATO) above Rs 5 Crore, shall use at least 6-digit HSN code in the e-Invoices and e-Waybills and other taxpayers shall use at least 4-digit HSN code in E-invoices and E-Way Bills. Most of the taxpayers are already following this, other taxpayers are requested to adapt to the change and comply by the due date. This will be made Mandatory from 1st October 2023 in e-Waybill and e- Invoice Systems.”