TaxTMI 
TaxTMI 
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
QR Code for URP
06 Dec 2023 
2 Replies 
1045 Views Asked by
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. (AI Summary)
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. (AI Summary)