India, officially the Republic of India, is a country in South Asia. Bounded by the Indian Ocean on the south, the Arabian Sea on the southwest, and the Bay of Bengal on the southeast, it shares land borders with Pakistan to the west, China, Nepal, and Bhutan to the north, and Bangladesh and Myanmar to the east.
There are no laws regulating point-of-sale requirements in the terms of equipment which would be obligatory to be used or direct communication of transaction data to the authorities.
Set of data to be included on receipts is based on the rules for issuing invoices, since the law does not differentiate invoices from receipts.
On B2C invoices, in certain cases, it is compulsory to include a dynamic QR code to enable digital payments by customers.
Standard e-invoicing is applicable to B2B invoices, credit and debit notes.