Multi-Factor Authentication (MFA) Mandatory: MFA will be compulsory for taxpayers to enhance security of eway bill & e-invoice portals.
Mandatory in phases:
➡️ 1st Jan 2025: AATO > ₹20 Cr
➡️ 1st Feb 2025: AATO > ₹5 Cr
➡️ 1st Apr 2025: All taxpayers
✅ E-Way Bill Generation Restrictions: E-Way Bills can only be generated for base documents no older than 180 days.
✅ Restriction on E-Way Bill Extensions: Extensions limited to 360 days from the original generation date
Key GST Compliance Changes effective from 1st January 2025