Quick response (QR) code on GST invoices

Dynamic QR code on B2C invoices

Under Rule 46 and the related notification, a registered person with aggregate turnover above Rs. 500 crore in any financial year must show a dynamic QR code on invoices issued to unregistered customers. The customer can scan it and pay through UPI or other digital modes. It must contain details such as the supplier's GSTIN, UPI ID, bank account details, invoice number and date, total value and GST amount.

Where payment is made by the customer using the dynamic QR code, or where the invoice links the payment through other digital means, the requirement is treated as met. Exports and some specified sectors are excluded.

Signed QR code on e-invoices

Taxpayers covered by e-invoicing register B2B invoices on the IRP, which returns an Invoice Reference Number and a digitally signed QR code. This QR code must be printed on the invoice.

Officers checking goods in transit scan it to verify the invoice details instantly.

• Contains the GSTINs of supplier and recipient, invoice number and date, value, HSN of the main item and the IRN.
• An invoice that should have been an e-invoice but was not registered is not a valid invoice for the buyer.
• The printed QR code should be scannable, not distorted by resizing.

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This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.