GSTN Portal Implements Two-Factor Authentication (2FA) for Taxpayers, Enhancing Security Measures Effective December 1, 2023

With effect from December 1^st, 2023, the Goods and Services Tax Network (GSTN) portal, has introduced Two-Factor Authentication (2FA) for taxpayers. This 2FA is meant to ensure a more secure and robust login process as per an advisory issued on 30^th November 2023. Earlier, the Two-factor authentication was mandatory for all GST taxpayers who have an AATO of 100 crores for logging in to e-Way Bill/e-Invoice system.

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This blog aims to provide a comprehensive understanding of the phased implementation, the role of One-Time Passwords (OTPs), and essential updates for taxpayers.

The Government initially rolled out this feature in Haryana and post its success the 2FA will be introduced in Punjab, Chandigarh, Uttarakhand, Rajasthan, and Delhi. This rollout aims to facilitate a smooth implementation process, providing taxpayers with ample time to adapt to the enhanced security features. This strategic approach ensures gradual integration, allowing for the identification and resolution of potential challenges.

A step-by-step process:

Step 1

Under the 2FA system, taxpayers will encounter an additional layer of security through the issuance of a One-Time Password (OTP). This dynamic verification code is sent to the registered Mobile Number and Email ID of the Primary Authorized Signatory after entering the user ID and password. The OTP fortifies the login process, significantly reducing the risk of unauthorized access.

Step 2

Taxpayers have to maintain updated contact details including the email and mobile number of the authorized signatory, on the GST Portal. This is important for the seamless receipt of OTP communications. Importantly, the OTP will only be requested when there is a change in the taxpayer’s system (desktop, laptop, or browser) and location. This additional layer of security is designed to enhance protection without causing undue inconvenience.

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Aaryan Singh

B.Com degree with finance and accounting Specialisation in Goods and Service Tax (GST) and taxation system Completed certification course on GST from ICAI in 2022 Online GST practitioner course completed in 2023 from Indian Institute of Skill Development and Training.

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