{"id":67303,"date":"2025-02-19T15:32:35","date_gmt":"2025-02-19T10:02:35","guid":{"rendered":"https:\/\/piceapp.com\/blogs\/?p=67303"},"modified":"2025-02-19T15:32:40","modified_gmt":"2025-02-19T10:02:40","slug":"invoice-furnishing-facility-in-gst","status":"publish","type":"post","link":"https:\/\/piceapp.com\/blogs\/invoice-furnishing-facility-in-gst\/","title":{"rendered":"Invoice Furnishing Facility in GST"},"content":{"rendered":"\n<div class=\"wp-block-group has-background\" style=\"background-color:#f2f5f9\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h3 class=\"wp-block-heading\"><strong>Key Takeaways <\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>IFF enables monthly invoice uploads for quarterly GSTR-1 filers.<\/li>\n\n\n\n<li>Available for businesses with turnover up to \u20b95 crore under QRMP.<\/li>\n\n\n\n<li>Buyers can claim ITC monthly, improving cash flow.<\/li>\n\n\n\n<li>Invoices must be uploaded by the 13th of the next month.<\/li>\n\n\n\n<li>Missed invoices go in GSTR-1 at quarter-end<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>The Invoice Furnishing Facility in GST is an optional facility that allows a registered person or a regular taxpayer with a total annual turnover of less than \u20b95 crore to file quarterly returns while uploading monthly invoices. <\/p>\n\n\n\n<p>This reduces the taxpayer&#8217;s burden of uploading all invoices at the end of the quarter. Further, buyers can claim input tax credit (ITC) monthly without waiting for the quarter end on their <a href=\"https:\/\/gstgyaan.com\/section-2(83)-definition-of-outward-supplies-under-cgst-act\" target=\"_blank\" rel=\"noopener\">outward supplies.<\/a><\/p>\n\n\n\n<p>Learn in detail about this facility, its importance and the filing due date. Check out if you are eligible to submit an IFF under the GST Council regulations.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What Is the Invoice Furnishing Facility (IFF)?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-the-Invoice-Furnishing-Facility-IFF.png\" alt=\"What Is the Invoice Furnishing Facility (IFF)?\" class=\"wp-image-67397\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-the-Invoice-Furnishing-Facility-IFF.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-the-Invoice-Furnishing-Facility-IFF-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-the-Invoice-Furnishing-Facility-IFF-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/What-Is-the-Invoice-Furnishing-Facility-IFF-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>The invoice Furnishing Facility (IFF) was notified in November 2020 by the Central Board of Indirect Taxes and Customs (CBIC) for small taxpayers using notification number 82\/2020- Central Tax. With effect from 2021, this optional feature allows taxpayers to upload invoices for the first two months of a quarter.<\/p>\n\n\n\n<p>Taxpayers, however, need to file returns with Form GSTR-1 for the last month of the quarter. For instance, for the quarter of January to March, you can upload invoices for January and February while filing GSTR-1 returns for March.<\/p>\n\n\n\n<p>For the first two months, you can upload information pertaining to invoices and <a href=\"https:\/\/www.sumup.com\/en-gb\/invoices\/dictionary\/credit-note\/#:~:text=Pro%20for%20hospitality-,Credit%20note%20%2D%20What%20is%20a%20credit%20note%3F,cancellation%20or%20otherwise%20specified%20circumstance.\" target=\"_blank\" rel=\"noopener\">Credit Notes<\/a>\/Debit Notes-Registered (CDNR) of B2B supplies. Notably, as quarterly taxpayers you do not need to fill in IFF details while filing GSTR-1 returns again. However, the data that you fill in the uploaded invoices will reflect on GSTR-2A\/2B of your buyer.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Criteria for IFF<\/h2>\n\n\n\n<p>Here are the eligibility criteria for IFF:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>You need to be a quarterly taxable person (quarterly filer) under the QRMP scheme filing GSTR-1 wherein you consider quarterly return filing and paying taxes monthly.<\/li>\n\n\n\n<li>Your <a href=\"https:\/\/lawlegends.in\/article\/importance-calculation-of-aggregate-turnover-under-gst\/\" target=\"_blank\" rel=\"noopener\">aggregate turnover<\/a> in the preceding year should not exceed \u20b95 Crore.<\/li>\n\n\n\n<li>As a taxpayer, you can be eligible to use IFF using the tables mentioned below:<\/li>\n<\/ol>\n\n\n\n<p>\u25cf\u00a0\u00a04A, 4B, 4C, 6B, 6C &#8211; to add details of B2B invoices<\/p>\n\n\n\n<p>\u25cf\u00a09A &#8211; to include details of amended B2B invoices (B2BA)<\/p>\n\n\n\n<p>\u25cf\u00a09B &#8211; to include information pertaining to Credit\/Debit Notes Registered<\/p>\n\n\n\n<p>\u25cf\u00a09C &#8211; To include amended Credit\/Debit Note Registered (CDNRA) details<\/p>\n\n\n\n<ol start=\"4\" class=\"wp-block-list\">\n<li>The total value of all your invoices should not be more than \u20b950 lakhs.<\/li>\n<\/ol>\n\n\n\n<p>Notably, if you do not upload invoices, you need to furnish invoice information at the end of a quarter in Form GSTR-1 for all three months. Moreover, it does not include B2C invoices.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why Is Invoice Furnishing Facility Important?<\/h2>\n\n\n\n<p>IFF facility is important for the following reasons:<\/p>\n\n\n\n<p>\u25cf\u00a0Buyers can claim and optimise ITC (input tax credit) every month without waiting for quarter end. As a result, an increased number of buyers are likely to approach your business to claim credits.<\/p>\n\n\n\n<p>\u25cf\u00a0If you have multiple B2B invoices (<a href=\"https:\/\/www.unimaze.com\/b2b-invoicing-what-you-need-to-know\/#:~:text=So%2C%20what%20is%20B2B%20invoicing,services%20rendered%20to%20the%20buyer.\" target=\"_blank\" rel=\"noopener\">Business to Business Invoices<\/a>), you can reduce your tax burden, compliance burden, compliance cost and the need to upload a large volume of invoices at the end of a quarter. Thus, it ensures seamless monthly reconciliation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What to Submit in the IFF Scheme Under GST?<\/h2>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"All about of IFF on GST Portal | What is Invoice Furnishing Facility IFF under GST | iff in gst\" width=\"640\" height=\"360\" src=\"https:\/\/www.youtube.com\/embed\/Yz3LpfhVAws?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>You need to submit the following details in the IFF scheme under GST:<\/p>\n\n\n\n<p>\u25cf\u00a0Details of B2B transactions or B2B sales details (B2B invoice details)<\/p>\n\n\n\n<p>\u25cf\u00a0\u00a0Details of credit notes and debit notes of B2B invoices that you issue during the first two months of a quarter<\/p>\n\n\n\n<p>In addition, you need to fill in tables 4A, 4B, 4C, 6B, 6C, 9A, 9B and 9C on the invoice details page on the GST portal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When to Submit the IFF GST Return?&nbsp;<\/h2>\n\n\n\n<p>The GST portal allows you to file invoices for a month till the 13th of the following month. For instance, for July, you can upload invoices till the 13th of August. If you have invoices left to upload, you can use the IFF facility to upload the concerned invoices in the next month or GSTR-1 quarterly return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to Submit and File IFF in the GST Portal?<\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"900\" height=\"506\" src=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/How-to-Submit-and-File-IFF-in-the-GST-Portal.png\" alt=\"How to Submit and File IFF in the GST Portal?\" class=\"wp-image-67399\" title=\"\" srcset=\"https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/How-to-Submit-and-File-IFF-in-the-GST-Portal.png 900w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/How-to-Submit-and-File-IFF-in-the-GST-Portal-300x169.png 300w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/How-to-Submit-and-File-IFF-in-the-GST-Portal-150x84.png 150w, https:\/\/piceapp.com\/blogs\/wp-content\/uploads\/2025\/02\/How-to-Submit-and-File-IFF-in-the-GST-Portal-768x432.png 768w\" sizes=\"auto, (max-width: 900px) 100vw, 900px\" \/><figcaption><\/figcaption><\/figure>\n\n\n\n<p>You can follow the step-by-step process mentioned below to submit IFF on the GST portal:<\/p>\n\n\n\n<p><strong>Step 1:<\/strong> Log in to the unified portal of GST, using valid credentials.<\/p>\n\n\n\n<p><strong>Step 2: <\/strong>Navigate to the \u2018Services\u2019 option, then \u2018Returns\u2019 and then \u2018 Returns Dashboard\u2019.<\/p>\n\n\n\n<p><strong>Step 3:<\/strong> On the &#8216;File Returns&#8217; page, select the <a href=\"https:\/\/www.pnbmetlife.com\/articles\/taxation\/financial-year-fy-assessment-year-ay.html\" target=\"_blank\" rel=\"noopener\">financial year <\/a>and return filing period and click on &#8216;Search&#8217;.<\/p>\n\n\n\n<p><strong>Step 4:<\/strong> Select the \u2018IFF\u2019 option on the GSTR-1\/IFF page.<\/p>\n\n\n\n<p><strong>Step 5: <\/strong>Choose \u2018Prepare Online\u2019 or \u2018Prepare Offline\u2019 (if you want to file returns offline) based on your convenience and upload JSON files to provide the necessary details.<\/p>\n\n\n\n<p><strong>Step 6:<\/strong> Click on \u2018Generate IFF Summary\u2019 and then on the Submit button. Notably, you cannot delete information after submission using an online or offline tool.<\/p>\n\n\n\n<p><strong>Step 7: <\/strong>In case you want to file form GSTR-1, select &#8216;File Return&#8217;, fill in the details and choose either DSC (Digital Signature Certificate) or EVC (Electronic Verification Code) to complete the process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Due Date of IFF and GSTR-1<\/h2>\n\n\n\n<p>The time limit for submitting IFF and GSTR-1 is as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-stripes\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Period<\/strong><\/td><td><strong>Form<\/strong><\/td><td><strong>Due Date<\/strong><\/td><\/tr><tr><td>January<\/td><td>IFF<\/td><td>13th February<\/td><\/tr><tr><td>February<\/td><td>IFF<\/td><td>13th March<\/td><\/tr><tr><td>March<\/td><td>GSTR-1<\/td><td>13th April<\/td><\/tr><tr><td>April<\/td><td>IFF<\/td><td>13th May<\/td><\/tr><tr><td>May<\/td><td>IFF<\/td><td>13th June<\/td><\/tr><tr><td>June<\/td><td>GSTR-1<\/td><td>13th July<\/td><\/tr><tr><td>July<\/td><td>IFF<\/td><td>13th August<\/td><\/tr><tr><td>August<\/td><td>IFF<\/td><td>13th September<\/td><\/tr><tr><td>September<\/td><td>GSTR-1<\/td><td>13th October<\/td><\/tr><tr><td>October<\/td><td>IFF<\/td><td>13th November<\/td><\/tr><tr><td>November<\/td><td>IFF<\/td><td>13th December<\/td><\/tr><tr><td>December<\/td><td>GSTR-1<\/td><td>13th January<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p>Invoice Furnishing Facility in GST allows small taxpayers (quarterly GSTR-1 filers) to reduce their quarterly tax burden. As a taxpayer, you need to submit IFF for the first two months of a quarter and file quarterly form GSTR-1 for the relevant month of the quarter (tax period). This boosts transparency in the <a href=\"https:\/\/www.orfonline.org\/english\/expert-speak\/the-indian-fintech-ecosystem-an-evaluation#:~:text=UPI%20(Unified%20Payments%20Interface)%20transactions,billion%20in%20funding%20to%20date.\" target=\"_blank\" rel=\"noopener\">Indian finance ecosystem.<\/a><\/p>\n\n\n\n<p>The due date for submitting IFF is the 13th of the following month. If you miss uploading certain invoices within the due date, you need to furnish invoices for the respective month in GSTR-1 at the end of the quarter. This ensures a connected finance ecosystem.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background-color:#f2f5f9\">\ud83d\udca1If you want to streamline your payment and make GST payments via credit card, consider using\u00a0<a href=\"https:\/\/piceapp.com\/\">the PICE App<\/a>. Explore the PICE App today and take your business to new heights.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>FAQs<\/strong><\/h3>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1739946528421\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>Who can use the Invoice Furnishing Facility (IFF)?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>IFF is available for small taxpayers registered under the QRMP (Quarterly Return Monthly Payment) scheme. Businesses with an annual turnover of up to \u20b95 crore in the preceding financial year can opt for IFF. It allows them to upload invoices monthly while filing GSTR-1 quarterly.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1739946580726\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>What details need to be submitted in IFF?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Taxpayers must report B2B invoices, credit notes, and debit notes for the first two months of a quarter. The details should be filled in specified tables (4A, 4B, 4C, 6B, 6C, 9A, 9B, and 9C) on the GST portal. B2C invoices are not required under IFF.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1739946585429\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>What is the due date for filing IFF?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The due date for submitting IFF is the 13th of the following month. For example, invoices for January must be uploaded by February 13. If missed, they can be included in the quarterly GSTR-1 filing.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1739946590375\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>Is IFF mandatory for quarterly taxpayers?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No, IFF is an optional facility. If a taxpayer does not use IFF, they must report all invoices in GSTR-1 at the end of the quarter. However, using IFF helps buyers claim ITC earlier.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1739946596262\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><strong>Can submitted IFF details be modified or deleted?<\/strong><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No, once the IFF is submitted, the details cannot be modified or deleted. Any corrections or amendments must be made in the next month\u2019s IFF or the quarterly GSTR-1 return.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Takeaways The Invoice Furnishing Facility in GST is an optional facility that allows a registered person or a regular taxpayer with a total annual turnover of less than \u20b95 crore to file quarterly returns while uploading monthly invoices. This reduces the taxpayer&#8217;s burden of uploading all invoices at the end of the quarter. Further, [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":67395,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[12],"tags":[],"class_list":["post-67303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gst"],"_links":{"self":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/comments?post=67303"}],"version-history":[{"count":10,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67303\/revisions"}],"predecessor-version":[{"id":67400,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/posts\/67303\/revisions\/67400"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media\/67395"}],"wp:attachment":[{"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/media?parent=67303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/categories?post=67303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/piceapp.com\/blogs\/wp-json\/wp\/v2\/tags?post=67303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}