goods and service tax
Published on 5 April 2025
Upcoming Changes to E-Way Bill and E-Invoice Regulations in 2025
Important Updates to E-Way Bill and E-Invoice Systems
The Goods and Services Tax Network (GSTN) is set to introduce significant updates to the E-Way Bill and E-Invoice systems starting January 1, 2025. These updates aim to bolster security and ensure compliance among taxpayers.
Key Changes to Note
Multi-Factor Authentication (MFA)
A notable amendment is the mandatory adoption of Multi-Factor Authentication (MFA) for taxpayers whose Annual Aggregate Turnover (AATO) exceeds Rs 20 Crores, effective January 1, 2025. The rollout of MFA will follow this timeline:
- January 1, 2025: MFA becomes mandatory for taxpayers with AATO exceeding Rs 20 Crores.
- February 1, 2025: MFA will also apply to those with AATO exceeding Rs 5 Crores.
- April 1, 2025: MFA will be required for all other taxpayers and users.
Taxpayers are urged to activate MFA promptly and ensure that their registered mobile numbers are current to facilitate compliance. Detailed instructions can be found on the E-Invoice and E-Way Bill portals.
E-Way Bill Generation Restrictions
Starting January 1, 2025:
- The generation of E-Way Bills will be limited to documents dated within 180 days from the date of generation. For example, documents dated prior to July 5, 2024, will not qualify for E-Way Bill generation.
Extension Restrictions for E-Way Bills
Additionally, any extensions for E-Way Bills will be confined to a maximum period of 360 days from the original generation date. For instance, an E-Way Bill created on January 1, 2025, may be extended up to December 25, 2025.
Action Required from Taxpayers
Taxpayers should familiarize themselves with these upcoming updates and incorporate necessary adjustments into their compliance processes. For further details, please refer to the respective portals provided by GSTN.