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.
If the supplier is not printing QR code on his invoices then those invoices are invalid for claiming ITC. On any physical checking the department can deny ITC on such invoices along with interest and penalty.
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