Published 18 Jul 2025. GST rules change often; check the latest position or ask us before acting on it.
GSTN continues to refine its systems for efficiency, security and user experience. In line with government guidelines, the National Informatics Centre (NIC) rolled out updated versions of the e-way bill and e-invoice systems from 1 January 2025.
Key updates
1. Mandatory multi-factor authentication (MFA)
MFA requires users to authenticate with multiple credentials: username, password and a one-time password (OTP) sent to the registered mobile number or the Sandes app.
Earlier status:
- Mandatory for taxpayers with AATO above ₹100 crore since 20 August 2023.
- Optional for taxpayers with AATO above ₹20 crore since 11 September 2023.
Phased roll-out:
- 1 January 2025: mandatory for AATO above ₹20 crore.
- 1 February 2025: mandatory for AATO above ₹5 crore.
- 1 April 2025: mandatory for all remaining taxpayers.
Make sure the mobile number registered with your GSTIN is accurate and current.
2. Restriction on the period of e-way bill generation
From 1 January 2025, an e-way bill can only be generated for base documents (invoice, delivery challan) dated within 180 days of the generation date.
Illustration: documents dated earlier than 5 July 2024 could not be used to generate an e-way bill on 1 January 2025.
3. Limit on e-way bill extension
From 1 January 2025, e-way bills can be extended to a maximum of 360 days from the original generation date.
Illustration: an e-way bill generated on 1 January 2025 can only be extended until 25 December 2025.
Preparation and compliance tips
- Activate MFA: follow the activation steps on the e-invoice and e-way bill portals, update the registered mobile number, and train your team.
- Review base document dates: check invoices and challans against the 180-day limit.
- Plan extensions: identify movements that may need extensions and keep them within 360 days.
- Stay updated: watch GST portal announcements and attend training sessions.
- Train your team: put internal controls in place for the new rules.
Why these changes matter
- Less tax evasion: stronger authentication and stricter timelines reduce fraudulent documents.
- Better data accuracy: recent base documents mean fewer errors.
- Operational efficiency: a cleaner system supports faster, more reliable movement of goods.
Conclusion
MFA, stricter timelines and better data make the e-way bill and e-invoice systems more secure. Review your systems and processes, and consult a GST expert if you need help adapting.