QR Code Requirements

Thresholds and content requirements can change. This article is for general information and does not constitute tax advice.

Two Codes, Two Purposes

The B2B e-invoice QR code is generated automatically by the IRP as part of the IRN process once turnover crosses ₹5 crore, encoding the IRN and core invoice details for verification. The dynamic QR code for B2C invoices is entirely different: self-generated by the taxpayer’s own systems, meant to enable an actual digital payment. A B2C invoice mistakenly submitted to the IRP gets automatically rejected.

The B2C Dynamic QR Code Requirement

Applies only once aggregate turnover crosses ₹500 crore, in effect since 1 December 2020. Every B2C invoice needs a scannable code encoding the supplier’s GSTIN, UPI ID, recipient’s name, invoice details, and GST breakup. The same categories exempt from e-invoicing are exempt here too. Where payment has already been made through a traceable electronic mode, a cross-reference to that payment satisfies the requirement instead.

Penalty for Non-Compliance

Non-compliance attracts a penalty under Section 125, up to ₹25,000 under CGST with a matching amount under SGST, applied per instance of non-compliant invoicing.