Is a QR code mandatory on GST invoices?

Yes for businesses above the e-invoicing threshold. As of August 2023, every B2B invoice from a business with aggregate turnover above ₹5 crore in any prior financial year must carry a signed QR code generated through the GST Invoice Registration Portal (IRP). Separately, B2C invoices from businesses with turnover above ₹500 crore must carry a dynamic QR enabling UPI payment under CGST Rule 49.

What is the e-invoice QR vs the B2C dynamic QR?

Two separate compliance regimes that look similar. E-invoice QR (Rule 48) is for B2B invoices above ₹5 crore turnover; the QR encodes a signed JSON with invoice metadata and is generated by the IRP. B2C dynamic QR (Rule 49) is for B2C invoices above ₹500 crore turnover; the QR is a UPI payment QR enabling the consumer to pay digitally. A single business may be subject to both if both turnover thresholds are crossed; the two QRs go on different invoice types.

What is inside the e-invoice QR?

A JWT (JSON Web Token) signed by the IRP, containing supplier GSTIN, recipient GSTIN, invoice number, invoice date, invoice value, HSN code of main item, and the IRN (Invoice Reference Number). The QR pattern is dense (~700 chars of base64) so the QR needs to be printed at adequate size. Tax officials scan it during inspections to verify the invoice is genuine and registered with the IRP.

How do I generate the e-invoice QR?

You do not generate it yourself. You submit the invoice to the IRP (via API integration with your accounting software, or via the e-invoice portal UI), the IRP returns the signed JSON and the QR. You then embed the returned QR on your printed or PDF invoice. Direct QR generation by you is non-compliant; the QR must be IRP-signed.

What if my turnover is below ₹5 crore?

E-invoice QR is not mandatory. You can voluntarily generate e-invoices if you want (some businesses do for ease of input tax credit reconciliation with B2B customers above the threshold). The B2C dynamic QR mandate (₹500 crore turnover) is also not applicable. Small businesses under both thresholds carry no QR mandate, but most still use UPI QR on B2C bills for convenience.

What is the penalty for missing the e-invoice QR?

Section 122 of CGST Act: penalty up to ₹10,000 per invoice or amount of tax involved, whichever is higher. Habitual non-compliance can trigger registration cancellation. The input tax credit on the invoice cannot be claimed by the recipient without the IRN, which gives B2B customers a strong incentive to refuse invoices without proper e-invoice QR.

Can I use QRSprint to generate a GST e-invoice QR?

No, because the QR must be IRP-signed. QRSprint is a static QR generator; we encode whatever data you give us into a QR pattern but do not (and cannot) replace the IRP. For e-invoice QR, you must integrate with the IRP via your accounting software (Tally, Zoho Books, ClearTax) or directly via the IRP API. Once you have the IRP-signed payload, you can technically use any QR generator to render it, but compliance is the IRP signature, not the rendering.

How do I verify a GST QR I received?

Scan with any QR scanner. The decoded text is a signed JSON. Paste the IRN portion into the e-invoice verification tool at einvoice1.gst.gov.in. The portal confirms whether the IRN is valid and shows the registered invoice details. This is how GST inspectors validate during audits and how careful B2B customers verify supplier invoices before claiming input tax credit.

Where on the invoice does the e-invoice QR go?

There is no mandatory position. Most accounting software places it in the bottom-right or top-right corner of the invoice. Recommended minimum print size: 2 cm × 2 cm. Below 1.5 cm, the dense QR fails on cheap cameras during inspection.

Do export invoices need an e-invoice QR?

Yes if the supplier is above the ₹5 crore threshold. Export invoices are e-invoiceable from October 2020 onwards. The QR carries the IRP signature confirming the export documentation is registered, which is necessary for IGST refund claims and DGFT (Directorate General of Foreign Trade) processing.

Do credit notes and debit notes need e-invoice QR?

Yes if the underlying invoice required e-invoicing. Credit notes and debit notes against e-invoiced supplies must themselves be e-invoiced and carry IRP-signed QRs. The original IRN is referenced inside the credit/debit note for traceability.

Is the threshold likely to drop further?

The threshold has been dropping consistently. 2020: ₹500 crore. 2021: ₹100 crore. 2022: ₹20 crore. 2023: ₹10 crore then ₹5 crore. CBIC's stated direction is universal e-invoicing for B2B by 2027. Small businesses should plan for compliance ramp-up over the next 12-24 months.

GST · B2B compliance

GST Invoice QR Code in India,
the 2026 compliance guide.

The e-invoice QR (Rule 48) and B2C dynamic QR (Rule 49) are two different compliance regimes that look identical. Here is the honest breakdown: thresholds, payload format, how to generate, how to verify, and what happens if you skip it.

Two GST QR regimes that get confused

India's GST framework has two distinct QR mandates. Most Indian SMBs only need to worry about the first, the second kicks in only at large-enterprise scale.

Mandate	Rule	Invoice type	Turnover threshold	QR purpose
E-invoice QR	Rule 48(4)	B2B + exports	> ₹5 crore (Aug 2023+)	IRP-signed verification
B2C dynamic QR	Rule 49	B2C	> ₹500 crore	UPI payment enable

E-invoice QR (Rule 48), the one most B2B businesses need

If your aggregate turnover in any prior financial year exceeded ₹5 crore (the post-August-2023 threshold), every B2B invoice and every export invoice you issue must carry an IRP-signed QR. No exceptions for small B2B sales or low-value invoices.

How it works

You prepare an invoice in your accounting software (Tally, Zoho Books, ClearTax, Vyapar, custom ERP).
Your software submits the invoice payload to the Invoice Registration Portal (IRP) at einvoice1.gst.gov.in via API.
The IRP validates, assigns an IRN (Invoice Reference Number, a 64-character SHA-256 hash), and returns a signed JWT.
Your software embeds the JWT-derived QR on the invoice PDF.
You issue the invoice (digital or printed) with the QR.

What is inside the QR

The QR encodes a JWT containing:

Supplier GSTIN
Recipient GSTIN
Invoice number
Invoice date
Invoice value
HSN code of main item
IRN (the SHA-256 hash)

The IRP's digital signature is the verification anchor; any tampering with the underlying data breaks the signature, which is why direct QR generation by the supplier is non-compliant.

Why the QR matters at scale

Three audiences scan this QR.

GST inspectors during audit. Scan, verify on the portal, confirm the invoice was registered. Skipping the QR is a fast-track audit flag.
B2B customers before claiming input tax credit. The recipient needs the IRN to claim ITC; smart finance teams verify the QR before booking the invoice.
Logistics and warehouse staff at delivery. E-way bill systems link to IRN; physical movement of goods against a non-e-invoiced supply is technically irregular.

Penalty for non-compliance

Section 122(1)(i) of CGST Act: ₹10,000 per invoice or amount of tax involved, whichever is higher. Repeated non-compliance can trigger Section 122(2) penalty up to ₹25,000 per breach plus registration cancellation review.

Practical cost: any B2B customer above the threshold will refuse your invoice without proper e-invoice QR because they cannot claim ITC. So the commercial cost (lost B2B revenue) tends to enforce compliance faster than the regulatory cost.

B2C dynamic QR (Rule 49), only for ₹500+ crore enterprises

Separate regime. Businesses with aggregate turnover above ₹500 crore must include a dynamic QR on every B2C invoice that enables the customer to pay via UPI. Effective from December 2020. Penalty waived until 30 September 2022; mandatory enforcement from 1 October 2022 onward.

The QR is a standard UPI payment QR with the invoice amount pre-filled. The customer scans, pays via UPI, money goes to the enterprise's collection account. This was introduced to push digital payments at large-retail scale (Reliance Retail, Flipkart offline stores, large hotel chains).

Small businesses are not subject to this rule. If you are under ₹500 crore turnover, you do not need to print a dynamic UPI QR on B2C invoices, though many do voluntarily because customers expect it.

How to set up e-invoice QR for your business

Confirm your turnover threshold. Aggregate turnover across all GSTINs of your PAN, computed at the end of each FY. If you crossed ₹5 crore at any point, you are in.
Pick e-invoicing software. Tally Prime (most popular for SMBs), Zoho Books, ClearTax e-Invoice, Vyapar, or custom ERP integration with the IRP API. Standalone IRP portal usage works but is unscalable.
Register on the IRP. One-time setup at einvoice1.gst.gov.in with your GSTIN. The portal generates API credentials.
Test with one invoice. Generate, register, verify the IRN appears on the portal lookup. Confirm the QR scans cleanly.
Roll out to all B2B and export invoices. Make it impossible to issue an invoice without the IRP-signed QR; configure your software to block manual override.

Verifying a GST QR you received

As a B2B customer, before booking an invoice for input tax credit:

Scan the QR with any QR scanner (iPhone Camera, Android Camera, WhatsApp).
Copy the decoded text (it's a JWT, base64-encoded JSON).
Extract the IRN from the JWT (a 64-character hash).
Paste the IRN into the verification tool at einvoice1.gst.gov.in/Others/QRCodeVerification.
Portal confirms whether the IRN is valid and shows the registered invoice details.

Mismatches between the printed invoice and the registered invoice are an audit red flag. Refuse invoices where verification fails.

What QRSprint can and cannot do

QRSprint cannot generate compliant e-invoice QRs.The QR must be IRP-signed; only the IRP (via your accounting software's API integration) can do that. Any QR generator (including ours) that claims to produce GST e-invoice QRs without IRP integration is non-compliant.

QRSprint can render an IRP-returned QR.If your accounting software gives you a JWT payload and you want to embed the QR on a custom-designed invoice, QRSprint's URL/text generator can encode the payload. But practically, your accounting software already renders the QR; no separate tool is needed.

QRSprint can generate the UPI payment QR for B2C bills. Even if Rule 49 doesn't apply to you, a UPI QR on the bill speeds up customer payments. Use our UPI generator.

Frequently asked questions

Is GST QR mandatory?

Yes above ₹5 crore turnover for B2B + exports (Rule 48). Yes above ₹500 crore for B2C (Rule 49). Otherwise voluntary.

What is in the QR?

An IRP-signed JWT with supplier GSTIN, recipient GSTIN, invoice details, and the IRN hash.

Can I generate it myself?

No. The QR must be IRP-signed. Your accounting software handles the IRP integration.

Penalty?

₹10,000 per invoice or amount of tax involved, whichever is higher. Plus commercial cost: B2B customers refuse non-compliant invoices.

Other compliant QRs

UPI payment QR for B2C bills, free

Even if Rule 49 does not apply to you, a UPI QR on the bill speeds up customer payments. Free QRSprint UPI generator.

Make a UPI QR