2-Factor Authentication mandatory for taxpayers with AATO above Rs.100 crore from 15th July 2023



Quick Summary
From July 15, 2023, taxpayers with an Aggregate Annual Turnover (AATO) exceeding Rs. 100 crore will be required to use 2-factor authentication (2FA) for the e-Way Bill and e-Invoice systems. This measure, introduced by the National Informatics Centre (NIC), aims to bolster system security and prevent fraudulent activities. Logging in will now require a username, password, and an One-Time Password (OTP), which can be received via SMS, the 'Sandes' app, or the 'NIC-GST-Shield' app.

The National Informatics Centre (NIC) has announced that 2-factor authentication (2FA) will be made mandatory for all taxpayers with an Aggregate Annual Turnover (AATO) above Rs. 100 crore from July 15, 2023. This is being done to enhance the security of the e-Way Bill/e-Invoice System and to prevent fraudulent activities.

To enhance the security of e-Way Bill/e-Invoice System, NIC is introducing 2-Factor Authentication for logging in to e-Way Bill/e-Invoice system. In addition to username and password, OTP will also be authenticated for login.

2FA Mandatory for Large Businesses from July 15

There are 3 different ways of receiving the OTP. You may enter any of the OTP and login to system. The various modes of generating OTP are explained below:

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

2. On 'Sandes' app: Sandes is a messaging app provided by government so that you can send and receive messages. You may download and install the Sandes app on your registered mobile number and receive the OTP in it.

3. Using 'NIC-GST-Shield' app: 'NIC-GST-Shield' is a mobile app provided by e-Way Bill /e-Invoice System, so that OTP can be generated by using the app. This app can be downloaded only from the e-Waybill / e-Invoice portal from the link 'Main Menu 2-Factor Authentication. Install NIC-GST-Shield'. Download, install and register this app on your registered mobile number. You should ensure the time displayed in the app should be in sync with e- Waybill /e-Invoice system. On opening the app, OTP is displayed. You may enter this OTP and continue the authentication. The OTP gets refreshed after every 30 seconds. You will not require internet or any dependency on mobile network for generating the OTP on this app.

Registration for 2-Factor Authentication

On logging to e-Waybill System go to Main Menu→ 2 Factor Authentication and confirm the registration. Once confirmed, the system will ask OTP along- with username and password. The OTP authentication is based on individual user accounts. The sub users of GSTIN will have separate authentication depending on their registered mobile number in the e-Way Bill/ e- Invoice System. Once you have registered for 2 Factor authentication, then the same is applicable for both e-Way bill and e-Invoice system.

FAQ :

Taxpayers with an Aggregate Annual Turnover (AATO) above Rs. 100 crore are required to use 2-Factor Authentication.

The mandatory 2-Factor Authentication will be effective from July 15, 2023.

It is being introduced to enhance the security of the e-Way Bill/e-Invoice System and to prevent fraudulent activities.

You can receive the OTP via SMS to your registered mobile number, through the government's 'Sandes' app, or by using the 'NIC-GST-Shield' app.

'NIC-GST-Shield' is a mobile app provided by the e-Way Bill /e-Invoice System that generates OTPs. It does not require internet or mobile network dependency for OTP generation and refreshes the OTP every 30 seconds.

Yes, once you register for 2-Factor Authentication, it is applicable to both the e-Way Bill and e-Invoice systems.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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