GST e-Way Bill: 2FA to Be Mandatory Soon — Here’s What Businesses Must Do Now
Starting April 1, 2025, a new compliance shift is rolling in for all GST-registered taxpayers: Two-Factor Authentication (2FA) is about to become mandatory for generating GST e-way bills and e-invoices. Although the feature remains optional for now, the Goods and Services Tax Network (GSTN) has made it clear that 2FA will soon be compulsory.
This means if you’re transporting goods valued over ₹50,000 (as required under Rule 138 of the CGST Rules, 2017), you’ll no longer be able to generate an e-Way Bill without completing the 2FA setup.
📌 What Is the New Rule on GST e-Way Bill and 2FA?
As per the GSTN advisory dated December 17, 2024, the rollout plan for mandatory 2FA (multi-factor authentication) is as follows:
Turnover Slab (AATO) 2FA Mandatory From Above ₹20 Crore January 1, 2025 ₹5–₹20 Crore February 1, 2025 Below ₹5 Crore April 1, 2025 ✅ How Does 2FA Work for GST?
- 2FA = Username + OTP (Sent to Registered Mobile)
- Each sub-user (under one GSTIN) must individually enable 2FA.
- Once activated, 2FA applies across both e-Way Bill and e-Invoice portals.
🧾 Is It Mandatory Right Now?
Technically, yes — according to the official advisory. But practically, no — the GSTN portal still allows users to skip 2FA for now.
So why wait for mandatory enforcement? Enable 2FA today to stay compliant and avoid future disruptions.
💡 Benefits of Early 2FA Registration
- 🚫 Avoid fraud and misuse of GST credentials
- 📦 Ensure seamless goods movement without transporter rejection
- 🔐 Stay compliant before enforcement begins
- 📊 Prepare early for audits and scrutiny