Answer

1. F

   Facts

   Two-factor authentication became mandatory for all taxpayers on the e-way bill and e-invoice portals from 1 April 2025. After the password, you must enter an OTP sent to the registered mobile or generated on the app.

2. P

   Provisions and law

   • Rule 138, CGST Rules 2017E-way bill in EWB-01 is required for movement of goods of consignment value above Rs 50,000, with Part A and Part B
   • GSTN advisory on multi-factor authentication, 2025OTP-based two-factor login mandatory for e-way bill and e-invoice portals from 1 April 2025
3. A

   Analysis

   If the OTP goes to an old number, update the mobile number in your GST registration first, and the e-way bill portal picks it up. Example: an accountant who left the firm still has the registered mobile; you cannot log in. Update authorised signatory details through a non-core amendment on the GST portal, then try again. You can also create sub-users for staff.

4. C

   Conclusion

   1. 1Check that the registered mobile is with you
   2. 2Update the mobile through a GST registration amendment if needed
   3. 3Use the OTP or authenticator app at login
   4. 4Create sub-users for staff instead of sharing the main login

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.