The GST E-way bill system issued an Update dated July 14, 2023 related to extended 2 Factor Authentication for all taxpayers with AATO above 100 crore till July 31, 2023.
E-Waybill System is provisioned with following new features for the Enrolled Transporters, Common Enrolled Taxpayers:
1. De-registration for Transporters: The transporters registered in e-Waybill Portal using Enrolment (based on PAN) and no longer want to continue in e-waybill system can now deenrol themselves in the e-Waybill System. Once de-enrolled, they will not be able to access the e-Waybill portal. So, any enrolled transporter willing to de-register in EWB system can make use of this facility.
Once de-registered, the Transporter Id cannot be used in e-Waybills. Also, the Part-B details cannot be updated for the de-registered Transporter Id.
2. Cancellation of Common Enrolment: Some of the taxpayers have done common enrolment but do not want to continue with common enrol Id for whatever reason. Such taxpayers can cancel the same. So, a facility to de-register from common enrolment is provisioned. Taxpayers can make use of this facility to de-register.
Once, the common enrolment Id is cancelled, consequently, it cannot be used to update the transporter details. However, the Part-B details can be updated for the EWBs that are already assigned with common enrolment Id before the cancellation.
A time limit of 1 month will be provided after the cancellation of common enrolment. Subsequently, the login will be blocked and no further activity can be performed in the eWaybill system.
Once the common enrol id is cancelled, the user can again login using the credentials of his/her GSTIN and generate e-waybills.
3. 2 Factor authentication: In order to secure the e-waybill login access, 2 Factor Authentication(2FA) is enabled and kept optional. However, after couple of weeks, 2FA will be made mandatory. The users operating e-waybill system from multiple locations and with single credential are advised to create sub-users immediately.
CAclubindia
