Our some of the suppliers are giving their tax invoice with JSON signed E invoice provided by portal and some of the suppliers are providing their tax invoice with printing of QR code on same tax invoice.
as per notification CGST 72/2020 , QR code printing is mandatory requirement of CGST rule 46 for those tax invoice issuing suppliers who are come under category of E-invoice applicability and GST say QR code on separate paper is not allowed.
Whether suppliers tax invoice will be valid under rule (5) of 48 , If he is not printing QR code on as per required condition of invoice issuing manner but providing portal E signed JSON E invoice.
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