he Goods and Services Tax Network (GSTN) will introduce mandatory Multi-Factor Authentication (MFA) in a phased approach, following earlier successful implementations of digital security measures in the tax system. Businesses with annual aggregate turnover exceeding Rs 20 crore must implement MFA beginning January 1, while those exceeding Rs 5 crore will follow from February 1. The requirement extends to all remaining taxpayers from April 1, 2025. The rollout matches similar security enhancements seen in other South Asian nations working to strengthen their digital tax infrastructure.