The Goods and Service Tax Network (GSTN) has made possible the new Invoice Furnishing Facility (IFF) process on the Goods and Service Tax (GST) Portal. For every month the quarterly GSTR-1 taxpayers can opt to upload the invoices through the Invoice furnishing facility (IFF). A quarterly GSTR-1 taxpayer is a small assessee who has only Rs 1.5 cr of turnover.
An enrolled person is needed to provide the information on who is choosing for the policy of the outward supply for Form GSTR-1 quarterly according to rule 59 of the CGST act. A person has the option to file the information of the outward supplies through the invoice furnishing facility (IFF) to an enrolled person for both 1st and 2nd months of the quarter. He might consider it mandatory from the first day of the following month till the 13th day of the upcoming months.
Latest Update Under GST Invoice Furnishing Facility (IFF)
- The GSTN’s new advisory for GSTR-1/IFF amended supplies u/s 9(5) in tables 14A and 15A. View more, Read the PDF
- Online compliance regarding liability or difference appearing in GSTR-1 and GSTR-3B (DRC-01B). View more
- “GSTN new upcoming functionalities in GSTR-1/IFF for the taxpayer. “See here
- “The GSTIN will introduce new enhancements and improvements in GSTR-1 form and IFF. It will be available on the GST Portal shortly for the taxpayers.” Read PDF
Invoice Furnishing Facility Available on GST Portal
- The invoice Furnishing facility(IFF) is to be given to the assessee below QRMP policy which includes Quarterly filers of Form GSTR-1 and also of Form GSTR-3B returns, as per sub-rule (2) of Rule-59 of the CGST Rules, 2017. The assessee who has chosen for quarterly filing frequency below the scheme can furnish their information of outward supplies that is Business to business invoices only concerning 1st two months of the quarter i.e through the IFF the assessee can file M1 and M2 respectively of a Quarter) in IFF. For instance towards Apr-June qtr., B2B invoices only for the months of April (M1) and May (M2).
- The facility of IFF is just similar to Form GSTR-1 and it also enables to file the information of B2B invoices in the mentioned tables only:
- a.4A, 4B, 4C, 6B, 6C – B2B Invoices
- b.9B – Credit / Debit Notes (Registered) – CDNR
- c.9A – Amended B2B Invoice – B2BA
- d.9C – Amended Credit/ Debit Notes (Registered) – CDNRA
- 13 is the last date to which the option to upload the information in IFF can be claimed. IFF will also utilize in the fling the left invoices for the particular month IFF or in the quarterly Form GSTR-1. For instance for Apr-June qtr., in IFF the B2B invoices for April (M1) can be furnished through the assessee till 13th May. Any IFF which is not furnished till the last date of the 13th of the consequent month will terminate.
- For furnishing the IFF form M1 and M2 of the month sign in to the GST portal and navigate to Returns > Services > Returns Dashboard > File Returns and then chose the Financial Year & Return Filing Period (M1/M2 of a quarter) and Tap on the SEARCH button to file the IFF forms for M1 or M2 month
- The assessee has been given an option to assess the below QRMP policy to pass on ITC for recipients for M1 and M2 months in a quarter. But it is important to file the Form GSTR1 for the M3 month of the quarter:
- Documents uploaded in IFF through the supplier will show in Form GSTR-2A/2B of the recipients.
- In IFF the information can be uploaded by the supplier, via a JSON file which is created by using the Returns offline tool.
- For a similar quarter, the records furnished in IFF are urged to be furnished again in Form GSTR-1.
- In IFF the information saved can be detected or edited by using the RESET button. And it will not be deleted once it is submitted and furnished.
Due Date of IFF (Optional) Under QRMP
| Period | Due Date |
|---|---|
| October 2024 | 13th November 2024 |
| September 2024 | 13th October 2024 |
| August 2024 | 13th September 2024 |
| July 2024 | 13th August 2024 |
| June 2024 | 13th July 2024 |
| May 2024 | 13th June 2024 |
| April 2024 | 13th May 2024 |
| March 2024 | 13th April 2024 |
| February 2024 | 13th March 2024 |
| January 2024 | 13th February 2024 |
| December 2023 | 13th January 2024 |
| November 2023 | 13th December 2023 |
| October 2023 | 13th November 2023 |
| September 2023 | 13th October 2023 |
| August 2023 | 13th September 2023 |
| July 2023 | 13th August 2023 |
| June 2023 | 13th July 2023 |
| May 2023 | 13th June 2023 |
| April 2023 | 13th May 2023 |
| March 2023 | 13th April 2023 |
| February 2023 | 13th March 2023 |
| January 2023 | 13th February 2023 |
General Queries on Invoice Furnishing Facility
Q.1 – What do you mean by Invoice Furnishing Facility (IFF)?
Invoice Furnishing Facility (IFF) is the option that is provided to the assessee to furnish the information of outward supplies in 1st two months for the quarter (M1 and M2). this option is the same as FORM GSTR-1 but it will permit filing to only the tables mentioned below:
- a. 4A, 4B, 4C, 6B, 6C – B2B Invoices
- b. 9B – Credit/ Debit Notes (Registered)
- c. 9A – Amended B2B Invoices
- d. 9C – Amended Credit/ Debit Notes (Registered)
Q.2 – Does there is a need to urgently file the invoices in M1 and M2 of every quarter in the IFF?
No, IFF is an arbitrary option given to the quarterly assessee only
Q.3 – Do I file my statements post to the 13th of the month?
No, the facility of uploading the information by IFF will be finished post 13th of the month. The invoices through IFF might not be furnished for the corresponding month or in the quarterly Form GSTR-1
Q.4 – Is my recipient enabled to see these invoices in his Form GSTR-2A / 2B?
Yes all the invoices furnished by yourself through IFF will continue in Form GSTR-2A as well as GSTR-2B of the recipient
Q.5 – Is there any late fine payable on the late filing of IFF?
On the IFF there is no late fee payable because the assessee will not be permitted to furnish the IFF on the last date
Q.6 – What are the preconditions for furnishing IFF?
The precondition for IFF are:
- The assessee must be a registered one a regular or choose out of the composition.
- The assessee must have a valid user ID as well as password.
- On the quarterly grounds, the assessee must choose to furnish the GSTR-1.
Q.7 – Where can I see the IFF form to be furnished concerning the month?
You must log in to the GST portal through the valid documents so to see the IFF form for M1 and M2 of any month and to navigate it you must go through the process Returns > Services > Returns Dashboard. The filed returns page will be prompt. Choose the Fiscal Year & Return furnishing Period (Month1 of a quarter) where you need to furnish the return from the drop-down list and TAP the SEARCH button. The due IFF forms for M1 and M2 will be mentioned
Q.8 – Will the IFF choice be open every month?
For every quarter no IFF facility will be open for months M1 and M2. 13th of the next month is the expired date for the choice to furnish the invoices. For instance, the 13th of February is the last date for the facility for the January month
Q.9 – Is there a need to enter the information inserted via the invoice filing option in the GSTR-1 for the quarter?
No, once information is furnished in IFF, the corresponding must not be furnished repeatedly in GSTR-1 for the quarter.
Q.10 – Does IFF constitute all the tables that are in Form GSTR-1/ IFF?
No, IFF consists of the following tables where you are required to furnish the information
- a. 4A, 4B, 4C, 6B, 6C – B2B Invoices
- b. 9B – Credit / Debit Notes (Registered) – CDNR
- c. 9A – Amended B2B Invoice – B2BA
- d. 9C – Amended Credit/ Debit Notes (Registered) – CDNRA
Q.11 – What will be the result if the last date is missed for IFF?
You will be availed to see or download the IFF form and not Save or submit the form after the ending date of the IFF. But the relinquished IFF can be furnished even post IFF finish date. Moreover, you can reset the information furnished and save prior to the end date by Tapping the RESET button on the GSTR-1/ IFF page.
Q.12 – Where can I see the furnished IFF forms?
You can see the furnished IFF forms beneath the ‘View Filed returns’ and ‘Track return status’ option.
Q.13 – For which quarter of the month is I liable to delete the saved information by utilizing the RESET button?
To delete all the saved information for all the return period you can go to the RESET button, by ignoring the filing importance or profiles (monthly or quarterly taxpayers).
Q.14 – Do I am enabled to see and tap the RESET button to erase the information as I am not a quarterly assessee?
Yes for all the assessees a RESET button is used to delete the profile.
Q.15 – I had furnished all the information then my issue is do I able to erase all the information using the RESET button?
The furnished information of IFF cannot be deleted. The RESET button is used to delete only the accumulated information excluding any furnished details.
Q.16 – What is the way to see the summary of information that I inscribed in distinctive tiles of IFF?
So to generate and see the summary of the information inscribed you can tap on the GENERATE IFF SUMMARY button open at the end of tiles on the IFF dashboard page.
Q.17 – Is this a usual object that I generate the summary of the information by using the GENERATE IFF SUMMARY button?
The summary is produced through the GST portal automatically at the interval of every 30 min. If you are urged to view the summary instantly post adding the invoices then you can generate the summary through Tapping the GENERATE IFF SUMMARY button. But the summary will be generated only at an interval of 10 min. In the course of the event to generate a summary earlier than 10 min, a message will be prompt on the top page
Q.18 – Do I have an alternative to seeing the information that I furnished in the IFF form, prior to submitting the form?
“Yes, you can click the PREVIEW IFF button available at the bottom of the GSTR-1/ IFF page to view the details that you entered in the IFF form.”
Q.19 – What is the procedure to submit the information that I have furnished for all the related tables of IFF for M1?
By Tapping the SUBMIT button present at the footer of the GSTR-1/IFF page you can submit the information.
Q.20 – Do I enable you to furnish the changes for the Form prior to filling the IFF of that month that I had submitted in GSTR-1/ IFF for a month?
For the particular month, the submit button will bar the invoices uploaded inside GSTR-1/ IFF. any more invoices will not be uploaded for that particular month. If for the event you had forgotten to add the invoices then you can upload those invoices for the next month
Q.21 – Is there any difference in the furnishing of the GSTR-1/ IFF form with respect to filing GSTR-1 or any other return?
No, the filing of the GSTR-1/ IFF form is related to the furnishing of any other return form.
Q.22 – Which call choice can I utilize to file GSTR-1/ IFF?
One can go with any of the 2 options to File with DSC or File with EVC options to file GSTR-1/ IFF form.
I am filing GST under QRMP Scheme, can i opt out from QRMP Scheme from 4th quarter onwards.
Sir,
I filed GSTR-1 already for january month, Can I out for QRMP scheme Now?
You can opt for the QRMP scheme but it is actually applicable from April of the next Financial year
Under QRMP scheme, I have filed IFF for July and August month, now in September GSTR1 return I have to provide HSN Summary – Table 12, here, should I give HSN summary of all 3 months or just the September Month?
Please Help.
You should give an HSN summary of all 3 months
in gstr 1 for dec quarter 2021. I wrongly enter oct iff and nov iff data twice in this quarter gstr1and filed. how I rectify this problem. kindly advice me,
You have the option to amend the same with an amount of ZERO
If i had not file IFF for the month of jan then can i file IFF for the month of feb
Yes
While filing GSTR 1 for QRMP customers, pls confirm if it is necessary to RESET M1 & M2 invoices filed in IFF and to upload all the invoices of M1 & M2 again in quarterly return in M3?
No, if you have filed IFF of M1 & m2 then you just need to upload data of Quarter in M3 except IFF data of M1 & M2
Sir, we can’t filed IFF for February within 13.03.21 what we do
You can file the same in Mar 2021 month
Based on your filing preference (quarterly), you are only allowed to import details for B2B, CDNR, B2BA and CDNRA tables for selected period.
WHY THIS ERROR HAPPENING
This error has occurred because in IFF you only have to mention the data regarding these four sections only other than that portal does not allow the same
DEAR SIR
SALE INVOICE OF THE JAN MONTH CAN I TAKE IN FEB MONTH IN IFF GSTR 1.
Yes
IF WE ARE OUR REPORT OF B2B invoices unable to upload the data this month
what is the process to done to GST payment
You can either opt for a 35% tax payment or Self assess the payment