ENHANCEMENTS: Introduction of New GST Rate (40%) - A new GST rate of 40% has been added to the Tax Rate Master in the IRIS IRP Production environment. 1.All master data has been updated to include the new rate. 2. The 40% GST rate is now available for use. 3. No additional validations have been introduced as part of this update. 4. All other existing GST rates remain unchanged and available for use. 5.Changes Implemented Across Platforms. The newly introduced 40% GST rate has been incorporated in the following areas of the Production environment:• API • Web Form • Excel Utility • JSON Upload

ENHANCEMENTS: Multi Factor Authentication (MFA) implementation To strengthen account security,MFA setup is now mandatory on the IRP Portal. Upon logging in with your credentials, you will be prompted to register for MFA. Login will not be permitted until MFA registration is successfully completed. Once registered, you will be required to enter an OTP (sent to your mobile and email) each time you log in. After login, you can update your MFA settings via Account > Change Password > Setup MFA Note: You will need to verify your alternate login credentials for changes. This enhancement ensures improved protection of your account and data. All users must complete MFA setup to continue accessing the portal.

ENHANCEMENTS:E-Invoice Reporting Restriction for Taxpayers with AATO ₹10 Cr+ : Effective April 1, 2025, taxpayers with an Aggregate Annual Turnover (AATO) of ₹10 Cr and above must report e-Invoices within 30 days from the invoice date. This rule applies to Invoices, Credit Notes, and Debit Notes. If an e-Invoice is reported beyond the 30-day limit, the system will restrict IRN generation and display an error stating that the invoice cannot be processed due to exceeding the allowed time window. For more details, refer to the official advisory: https://services.gst.gov.in/services/advisoryandreleases/read/543

ENHANCEMENTS: Multi Factor Authentication (MFA) implementation - To enhance account security, users will now be required to set up Multi-Factor Authentication (MFA) on the IRP Portal.A new Register for MFA option is available under Account > Change Password. Users must complete MFA setup to secure their accounts. On login, users who haven’t set up MFA will see a prompt to register, with the option to proceed immediately or do it later. Once MFA is set up, users will need to enter a verification code from their authenticator app each time they log in. A Setup MFA option is also available post-login for users who need to reset their MFA due to device changes or app issues.E-Way Bill Date Validation - If the document date exceeds 180 days from the current date, users will receive an error message and will not be able to generate an e-Way Bill. This update helps maintain data integrity and prevent the use of outdated documents for e-Way Bill generation.

FIXED ISSUES: Pincode-State Mapping Update - Resolved the issue where pin codes starting with 140 were not accepted for Chandigarh in the Pincode-State Mapping. Chandigarh is now correctly mapped to pin codes 140 and 160 (specific numbers, not ranges). ENHANCEMENTS: HSN Codes Updated - As per Notification No. 17/2023-Central Tax (Rate) dated 19-10-2023 and Notification No. 72/2023-Customs (N.T.) dated 30-09-2023, new HSN codes have been introduced. The database has been updated with the new HSN codes in alignment with NIC to ensure seamless processing.