Registered persons with aggregate turnover in excess of INR 5 billion are also required to issue and print QR codes on their tax invoices for business-to-consumer (B2C) supplies.
Guidelines for the inclusion of QR codes on tax invoices state the following:
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•ÌýÌýÌýÌý A QR code is required to be affixed to invoices issued for supplies made to persons with a unique identity number (UIN), as such recipients are not registered persons.
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•ÌýÌýÌýÌý It should be possible to scan the QR code to make a digital payment and the QR code should contain, inter alia:
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–ÌýÌýÌýÌý the supplier's GST number;
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–ÌýÌýÌýÌý the supplier's Unified Payment Interface (UPI) ID;
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Web page updated on 17 Mar 2025 17:33