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GST: Representation on 2-Factor authentication enabled for e-waybill and e-invoice system
GST: Representation on 2-Factor authentication enabled for e-waybill and e-invoice system

July 28, 2022

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The National Informatics Centre (NIC) recently enabled 2-Factor authentication for e-waybill and e-invoice system to further enhance the security of the systems. This 2-Factor authentication is required in addition to the username and password for logging in to the system.

With the 2-Factor authentication, a One Time Password (OTP) is generated and sent to the mobile number of the registered taxpayer. There are 3 different ways of receiving the OTP as discussed below:

- SMS: OTP is sent to registered mobile number as SMS.

- On ‘Sandes’ app: Sandes is a messaging app provided by government so that taxpayers can send and receive messages. Taxpayers may download and install the Sandes app on the registered mobile number and receive the OTP in it.

- Using ‘NIC-GST-Shield’ app: ‘NIC-GST-Shield’ is a mobile app provided by eWay 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”. The taxpayers are required to download, install and register this app on their registered mobile number. It has to be ensured that the time displayed in the app is in sync with e-waybill / e-Invoice system. On opening the app, OTP is displayed. The taxpayer may enter this OTP and continue the authentication. The OTP gets refreshed after every 30 seconds. The taxpayer does not require internet or any dependency on mobile network for generating the OTP on this app.

Taxpayers who have several GST registrations across India are facing difficulty in complying with 2-Factor authentication. This is particularly relevant for taxpayers in e-commerce sector where lakhs of invoices/ e-way bills are generated on a daily basis. Further, there may also be cases where OTPs are generated simultaneously by the taxpayers for 2 different GSTINs. The OTP that the taxpayer gets on the registered mobile number lacks an identity number (like which state or which GSTIN OTP it pertains to). When a taxpayer is registered in multiple states, it is difficult to track which OTP pertains to which GSTIN.

In this regard, we have made a submission to GST officials requesting them to provide an identifier, along with the OTP. This will help the taxpayers to track the GSTIN to which the OTP pertains to. We have also requested them to consult the Industry and seek feedback on efficient implementation of 2-factor authentication facility with least disruption to businesses.

We hope you will find the update useful. We will keep you posted on further developments in this regard.


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Tejasvi

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