GST E-Way Bill: 2-Factor Authentication Required for Big Taxpayers from Nov 20, 2023



Quick Summary
From November 20, 2023, businesses with an Annual Aggregate Turnover (AATO) of Rs 20 crore or more are required to use two-factor authentication (2FA) when accessing the GST E-Way Bill system. This security enhancement aims to protect taxpayer accounts from unauthorised access. Users can choose from three methods for receiving their One-Time Password (OTP): SMS to their registered mobile, the government's 'Sandes' messaging app, or the 'NIC-GST-Shield' app, which generates OTPs offline.

Starting from November 20, 2023, it will be mandatory for taxpayers with an Annual Aggregate Turnover (AATO) of Rs 20 crore or more to use two-factor authentication (2FA) when accessing the E-Way bill system. This is a security measure that is being implemented to protect taxpayers' accounts from unauthorized access.

The Official Update is as follows:

GST E-Way Bill: 2FA for Big Taxpayers from Nov 20

2- Factor Authentication for e-Way Bill and e-Invoice System

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. 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 alongwith 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.

Creation of sub-users

For better management of e-waybills, main users may create sub-users and mobile number of the sub-user may be updated accordingly. The sub-user may be granted permissions to generate e-waybill or cancel e-waybill or all the options. Further, the activities of the sub-users may be monitored by the main-user on a regular basis.

FAQ :

Taxpayers with an Annual Aggregate Turnover (AATO) of Rs 20 crore or more are required to use two-factor authentication.

The mandatory use of two-factor authentication begins on November 20, 2023.

The purpose is to enhance the security of the e-Way Bill and e-Invoice systems and protect taxpayers' accounts from unauthorised access.

OTP can be received via SMS to the registered mobile number, through the 'Sandes' government messaging app, or by using the 'NIC-GST-Shield' app.

No, the 'NIC-GST-Shield' app does not require an internet connection or mobile network dependency for generating OTPs.

Yes, once registered for two-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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