Applies to India
GST e-invoice QR code: what it contains and how to check it
By the OrbitPi product team · Updated · 5 min read
A GST e-invoice carries a QR code signed by the Invoice Registration Portal (IRP). It contains the supplier and buyer GSTINs, invoice number, date and value, the number of line items, the HSN code of the main item, and the Invoice Reference Number (IRN) with its date. Comparing the QR data with the printed invoice, and checking that the IRN is still active, helps accounts payable teams catch altered or unregistered invoices before claiming input tax credit.
Key takeaways
- E-invoicing applies to businesses whose aggregate turnover in any financial year from 2017-18 has exceeded ₹5 crore.
- The IRP returns an IRN and a digitally signed QR code for each registered invoice.
- The QR code holds nine key fields, including both GSTINs, invoice value and IRN.
- A readable QR code only proves what was registered; confirm the IRN has not been cancelled.
- An invoice that must be e-invoiced but has no IRN is not treated as a valid tax invoice.
What is GST e-invoicing?
Under GST e-invoicing, a notified business prepares its invoice in its own software and reports it in a standard JSON format to an Invoice Registration Portal (IRP). The IRP validates it, generates a unique Invoice Reference Number (IRN), signs the data and returns a QR code. The invoice is then shared with the buyer with that QR code printed on it.
E-invoicing applies to B2B invoices, credit notes, debit notes and export invoices. Since 1 August 2023 it covers registered persons whose aggregate turnover in any financial year from 2017-18 onwards has exceeded ₹5 crore. Some sectors are excluded, including SEZ units, insurers, banking companies and NBFCs, goods transport agencies and passenger transport services.
What is the IRN?
The IRN is a 64-character hash generated from the supplier’s GSTIN, the financial year, the document type and the document number. Because it is built from these values, the same invoice number cannot be registered twice by the same supplier in a financial year.
An IRN can be cancelled on the IRP within 24 hours of generation. The invoice cannot be partly cancelled or amended there; changes after that are made through credit or debit notes and in the GST return.
What does the e-invoice QR code contain?
The QR code carries a signed summary of the registered invoice. Anyone can read the fields with a QR reader, but only a valid digital signature from the IRP proves they have not been changed.
| Field | What to compare it with |
|---|---|
| Supplier GSTIN | The supplier on the invoice and in your vendor master |
| Recipient GSTIN | Your own GSTIN for the branch that bought the goods |
| Invoice number | The printed invoice number |
| Invoice date | The printed invoice date |
| Invoice value | The total value on the invoice |
| Number of line items | The count of rows in the item table |
| HSN code of the main item | The item with the highest taxable value |
| IRN | The IRN printed on the invoice |
| IRN date | Should be on or after the invoice date |
Why accounts payable teams should check the QR code
Input tax credit depends on a valid invoice. If a supplier is required to issue e-invoices, an invoice without an IRN is not a valid tax invoice under Rule 48(5) of the CGST Rules, which puts the related credit at risk.
A PDF can be edited after the QR code was generated. Comparing the QR fields with the printed values catches a changed total, a wrong buyer GSTIN or an invoice number that does not match, before the bill is booked and paid.
How to verify an e-invoice QR code
- Scan the QR code with the verification facility on the e-invoice portal, or the government’s e-invoice QR verification app, which checks the IRP signature.
- Compare each decoded field with the printed invoice, especially GSTINs, invoice number, date and value.
- Check the number of line items against the item table, which catches pages missing from a multi-page invoice.
- Check the IRN status on the e-invoice portal or in your GST records to confirm it has not been cancelled after the invoice was sent.
- Record the result with the invoice, so auditors can see which checks were done and by whom.
A QR code that cannot be read is not always a sign of fraud: scans, stamps and folds often damage it. In that case, verify using the IRN, or ask the supplier for a clean copy.
GSTN has also introduced a time limit for reporting invoices to the IRP for larger taxpayers. Check the current threshold on the e-invoice portal, because an invoice registered too late is rejected by the IRP.
Automating QR checks at volume
Checking a few invoices a week by hand is manageable. At hundreds a month, teams usually automate the comparison: extract the printed fields and line items, decode the QR, compare the two and send only mismatches to a person. The reviewer then spends time on the invoices that need it rather than on every document.
General information, not professional advice. This guide summarises the rules as we understand them on the date shown. Laws, notifications and thresholds change, and their application depends on your facts. Check the official sources below and consult a chartered accountant or tax adviser before acting on it.
How OrbitPi DocAI helps
OrbitPi DocAI reads supplier invoices with their line items, reads the QR code on GST e-invoices and compares it with the extracted values. Values that fail a check go to a reviewer, and approved data is exported to Excel, CSV or your own systems.
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