Synopsis The concept of UPI QR code is being followed by digital payment processors and is also available under the Income Tax Law. It’s a known fact that the government has been pushing for a wide variety of digitisation and automation measures in the country. Keeping in line with the spirit of ‘Digital India’, the government has proposed and implemented various measures under GST to promote ease of compliance and thereby ease of doing business in the country, the most recent one being E-invoicing. E-invoicing or ‘Electronic Invoicing’ is the latest development in GST BY