QR Code for URP

[Vivek anandhan]

Dear Expert

We are manufacture comes under E invoice category in GST. For B2C cases we are not raising E Invoice. Kindly confirm whether we need to mention QR code in the Invoice for the supply made to unregistered person

Vivekanandhan

Sunbeam

[Ganeshan Kalyani]

E-invoice is not applicable for B2C transaction. But payment QR code is required to be generated and printed on the face of the invoice to enable digital payment. This is required to be complied by taxpayer having turnover exceeding Rs. 500 crore.

[Shilpi Jain]

QR code generation not required if your aggregate turnover does not exceed Rs. 500 crores

AI Summary

Payment QR code required on invoices for large turnover taxpayers; e invoice not applicable to B2C supplies. E invoice is not applicable to B2C transactions and need not be raised for supplies to unregistered persons. Independently, a payment QR code enabling digital payment must be printed on the invoice by taxpayers whose aggregate turnover exceeds the prescribed threshold; taxpayers below that turnover threshold are not required to generate or print the QR code.