A Quick Response (QR) code needs to be mandatorily displayed on all B2B invoices issued by businesses for whom e-Invoicing is applicable. This QR code is a two-dimensional barcode that can be read by a well-configured QR code reader. The Government has recently released a QR code verification App that allows the user to check the authenticity of the invoice received.
The Central Board of Indirect Taxes and Customs (CBIC) has made e-Invoicing mandatory for taxpayers/businesses that have an aggregate annual turnover of more than INR 100 crores. As per the e-Invoicing rules, businesses should generate invoices as per the e-Invoice schema on their internal systems and upload them on the Invoice Registration Portal (IRP) for validation. The IRP will verify the details in the invoices uploaded and then digitally sign the invoice and share the e-Invoice with the Invoice Reference Number (IRN) and Quick Response (QR) code with the taxpayer.
Further, the taxpayer has to mandatorily include the received QR code in the final invoice shared with the recipient/purchaser. If the correct QR code is not included in the final invoice, the invoice will be considered invalid. This can lead to heavy penalties.
The QR code consists of these essential invoice parameters:
- GSTIN of supplier
- GSTIN of recipient/buyer
- Invoice number as given by supplier in his/her internal system
- Date of the generation of invoice
- Invoice value (taxable value and gross tax)
- Number of line items.
- HSN Code of the main item (the line item having the highest taxable value)
- Unique Invoice Reference Number (hash)
- Digital signature of IRP
You can read more about the ‘Signed QR Code In E-Invoicing System’ here.
As mentioned above, the QR code contains all the vital information that is included in the invoice. Verification of this QR code can help the users authenticate the validity of the invoice. This verification can be done in two ways by using the QR code verification App:
- By Scanning the QR code
- By uploading the JSON
To download the QR code verification App:
Step 1: Visit https://einvoice1.gst.gov.in/Others/QRCodeVerifyApp
Step 2: Select the mobile device ‘Android or iOS’ and enter your phone number and click on ‘Submit’. An OTP will be sent to the number.
Step 3: Enter the OTP received and click on ‘Verify OTP’.
Note: This OTP is valid only for 10 minutes.
Step 4: Once the OTP is successfully verified, the QR code Verify App APK will be sent to the same mobile number.
Users can install this APK file and download the QR code verification App.
This App can be downloaded from Google Play store as well. Click on this link to directly download the App.
To use the App:
Step 1: After the App is successfully installed, select the ‘Verify QR code’ option.
Step 2: Scan the given QR code on the invoice. The result will display all the relevant invoice details.
Alternatively, you can also use the e-Invoice JSON file to verify the validity of the signed e-Invoice. For this:
Step 1: After the App is successfully installed, select the ‘Verify Signed e-Invoice’ option.
Step 2: Upload the JSON file to get the invoice details.