The digitally signed QR code of the invoice has been digitally or electronically signed and prepared by the IRP after receiving the invoice uploaded by the Supplier. 

The government is authenticating the genuineness of the invoice by preparing the important information of the invoice in QR Code form and signing it so that its authenticity can be verified offline by anyone using offline tools. 

This will be helpful for tax officers checking the invoice on the roadside, where the Internet may not be available all the time. The web user will get a printable form with all details, including a QR code. The QR code will consist of the following e-invoice parameters:

• GSTIN of Supplier
• GSTIN of Recipient
• Invoice number as given by Supplier
• Date of generation of invoice
• Invoice value (taxable value and gross tax)
• The number of line items.
• HSN Code of the main item (the line item having the highest taxable value)
• Unique Invoice Reference Number (IRN)
• Date of generation of IRN