QR code generation in E-invoicing

Abbreviated as a QR code, a Quick Response code is a two-dimensional barcode applied to various items to access their information in a machine-readable format.

The earlier process of retrieving the entire information about an invoice through an external source is now replaced by this QR code. The QR code in e-invoicing provides all the information about the invoice quickly.

Why a QR code?

• By scanning the QR code one can easily access the data contained in invoices and thus results in improving the efficiency of the entire commerce.
• It allows the tax officers to determine whether a tax invoice is genuine or not through the handheld device. It makes their work convenient in and out of the office.
• Once the IRP returns the e-invoice to the supplier after assigning the QR code, the supplier can only use the QR code for the generation of the PDF of the verified invoice.

Introducing a system is only profitable when it comes up with some abundant benefits for the users. So, knowing what can be accessed through a QR code and how it can help a user, can actually increase the adaptability of the new technology in the users.

What can be accessed through a QR code?

There is certain information that can be accessed through the QR code. Once you scan the QR code this information can be read.

• GSTIN of the supplier
• GSTIN of the recipient
• Invoice number provided by the supplier.
• Value of the invoice
• Number of line items
• Data of generation of the invoice
• HSN code of the main item
• Unique invoice reference number

After knowing the details of the QR code, one question that often interests people is: Where is the QR code generated?

• For obtaining a QR code, a JSON file of the invoice is uploaded on the Invoice registration portal for generating an invoice reference number.
• Once this invoice reference number is generated, the Invoice registration portal fixes a digital signature and QR code to the JSON.

To understand the QR code in e-invoicing, we further need to understand, where the QR code will apply?

As the government has started implementing the e-invoicing system making it mandatory for the business arena to follow the new rules. So, the system in which the e-invoicing has started has also started fixing a QR code in the e-invoice file. However, there may be variations in QR code adaptability in B2C invoices.

QR code in B2C invoices

The B2C QR code is to be self-generated by the taxpayers. In B2C e-invoices IRN is not required. If this B2C invoice is sent to IRP it gets rejected. So, the QR code in B2C e-invoices is to promote the digitalizing of the payments through UPI.