The GST e-invoice system has issued an update dated 11.09.2023, that 2-Factor Authentication for all taxpayers with AATO above Rs 20 Cr is mandatory from 1st November 2023.

Earlier, 2 Factor Authentication has been made mandatory for taxpayers with turnover more than Rs.100 Crore w.e.f. 15th July, 2023 for both the e-invoicing and e-way bill systems. However, the such requirement was extended till 20th August, 2023 for the last time, based on requests from some taxpayers. 

Source: GST E-Invoice System