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Is QR code mandatory for invoice?

ing to the notification, the assessees who should provide QR Code are those having a turnover of more than five hundred crore rupees and making a supply to unregistered persons.

What is a QR code and how does it work?

It is a machine-scannable image that can instantly be read using a Smartphone camera. Every QR code consists of a number of black squares and dots which represent certain pieces of information. When your Smartphone scans this code, it translate that information into something that can be easily understand by humans.

Is e-invoicing optional?

Note 1: The e-invoice standardized schema has mandatory and optional items. The e-invoice shall not be accepted in the GST System unless all the mandatory items are present. The optional items are to be used by the seller and buyer as per their business need to enforce their business obligations or relationships.

What is invoice QR Code?

The QR code usually contains important invoice details such as the GSTIN of the supplier and buyer, invoice number, date of invoice generation, invoice value, HSN code, unique invoice reference number and the digital signature of IRP.

Is it mandatory to make e invoice?

The Goods and Service Tax Council has made it mandatory for businesses with an annual turnover of over ₹ 5 crore to move to e-invoicing from next year.

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