Even though Android and iOS tablets can run all the apps available in Google Play Store and App Store. However, if the tablet is WiFi only and does not support SIM Card then running a digital payment app such as BHIM App is not possible.
Reason why it won’t work is because the BHIM requires you to verify it using a mobile number and if the tablet doesn’t have a sim card then it obviously not going to have a mobile number.
BHIM requires a user to verify the app using a mobile number that is already updated and registered with the bank account the user is going to use. In that case a tablet without support for SIM card would not be able to run the app the way it is meant to work on a mobile phone.
So if you want to use bhim app on an Android Tablet or iPad, make sure it supports mobile carrier SIM CARD so that you can verify it using the number and use it for sending and receiving payments just like you do using an Android mobile phone or iPhone.