QR code and signed QR on e-invoices

What the signed QR contains

• Supplier GSTIN and buyer GSTIN
• Document number, type and date
• Invoice value and number of line items
• HSN of the main item (highest value)
• IRN and IRN date

It is digitally signed by the IRP, so anyone can confirm the invoice was really registered.

How to verify

Use the e-invoice verify app or the "Verify Signed QR" option on the e-invoice portal. It shows the decoded data and whether the signature is valid. Buyers should check it for large purchases before booking ITC.

Printing rules

• Print the QR clearly on the invoice (any position, readable size).
• The IRN itself does not have to be printed if the QR is present, but many businesses print both.
• For electronic invoices sent by email, the QR must be embedded in the PDF.

B2C dynamic QR is different

Businesses with AATO above ₹500 crore must put a dynamic QR on B2C invoices. It is a payment QR (UPI details, amount, invoice number) and is generated by you, not by the IRP. No IRN is needed for B2C.

Sources

• Dynamic QR code on B2C invoices for aggregate turnover above ₹500 crore