The Central Board of Indirect Taxes and Customs ( CBIC ) has released the FAQs on Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme.
Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers who are in QRMP scheme, to file their details of outward supplies in the first two months of the quarter (M1 and M2), to pass on the credit to their recipients. IFF consists of the following Tables of FORM GSTR-1:
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)
IFF is an optional facility provided to quarterly taxpayers only. If IFF is in Submitted status, then filing of IFF is mandatory. In case, submitted IFF is not filed then the taxpayer cannot file their Form GSTR-1 for the quarter.
No, IFF is an optional facility provided to quarterly taxpayers in QRMP Scheme.
For M1 and M2 (first two months of the quarter), IFF is to be filed by the 13th of the succeeding month. The facility to Save/Submit details in IFF remains open till the 13th of the succeeding month and such details can be filed even after the 13th. The remaining outward supplies which remain to be filed can be reported in next month’s IFF or in the quarterly Form GSTR-1, as applicable.
It may be noted that if IFF is not Submitted/Filed till the Due Date, the same will expire after the Due Date of the IFF and the quarterly taxpayers, who are in the QRMP scheme, cannot pass on the credit to their recipients for that month.
Yes, all invoices saved/submitted/filed in IFF will flow to Form GSTR-2A of your recipient and upon filing will reflect in Form GSTR-2B of your recipient.
No, there will be no late fee applicable on late filing of IFF, as IFF is neither mandatory nor allowed to be filed after the due date.
Pre-requisites for filing IFF are:
a. The taxpayer must be a registered taxpayer who has opted for quarterly filing in the QRMP.
b. The taxpayer must have opted out of the composition scheme and simultaneously opted for quarterly filing in the QRMP scheme.
c. The taxpayer must have filed their latest applicable monthly/ quarterly return before opting in for QRMP Scheme on the Portal.
d. The taxpayer must have a valid User ID and password.
e. The taxpayer must have opted to file both Form GSTR-1 and Form GSTR-3B, on a quarterly frequency.
To view the IFF form for M1 and M2 of any month, log in to the GST portal using your valid credentials and navigate to Returns > Services > Returns Dashboard.
The File Returns page is displayed. Select the Financial Year & Return Filing Period (Any of the first two months of the quarter) for which you want to file the return from the drop-down list and click the SEARCH button. The pending IFF forms for M1 and M2 will get displayed.
No, IFF option will be available for month M1 and M2 (first two months) for every quarter. The option to file such invoices will expire by the 13th of the next month. For example, the facility for the month of January will expire by 13th of February.
Invoices reported in the Invoice Furnishing Facility (IFF), for the first and second months of a quarter, are not required to be entered again while preparing the Form GSTR-1 for the said quarter.
No, IFF includes that only the following B2B tables, in which you can fill details.
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
Post IFF due date, you will be able to only view or download the IFF form and not Save or Submit the form. However, submitted IFF can be filed even after the due date. Further, you can reset the details filled and saved before the end date by clicking the RESET button on GSTR-1/ IFF page.
You can view the filed IFF forms under the ‘View Filed returns’ and ‘Track return status’ option.
You can use the RESET button to delete the entire saved data, for the specific return period, but not yet submitted or filed in their Form GSTR-1/IFF, irrespective of your filing preference or profiles (monthly or quarterly taxpayers). The RESET button will also enable taxpayers to delete Saved records in expired IFF, which is not Submitted or Filed. The RESET button will be disabled once IFF is submitted.
IFF records that were auto-populated in the recipient’s Form GSTR-2A will be deleted, once the taxpayer resets their IFF for M1/M2.
No, you cannot delete the submitted IFF details. The RESET button can be used to delete only the Saved records, and not the records which are Submitted or Filed details.
You can click the GENERATE IFF SUMMARY button available at the end of tiles on IFF dashboard page, to generate and view summary of details entered. Navigate to Services > Returns > Returns Dashboard > Select the Financial Year, Quarter and Period (Month) > PREPARE ONLINE > GENERATE IFF SUMMARY option.
The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.
In case you want to see the summary immediately after you have added the invoices, you can also generate the summary by clicking the GENERATE IFF SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary, before expiry of 10 minutes from previous attempt, you will notice an error message on top of the page.
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.
You can submit the details by clicking the SUBMIT button available at the bottom of the GSTR-1/ IFF page, provided data filled in each Table was saved by you.
The submit button will freeze the invoices uploaded in the Form GSTR-1/ IFF for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice or want to edit already filed records, you can upload/edit those records in the next months of Form GSTR-1 or IFF.
No, the filing of Form IFF form is similar to filing any other return/statement.
You can use either of File with DSC or File with EVC options to file Form GSTR-1/ IFF.
The Error in submission implies that the Cumulative value of all records reported in this IFF may be more than Rs.50,00,000. If the prescribed value in Form IFF is more than Rs. 50 Lakh, the system will not allow you to file the IFF. To correct the error in submission status, certain records may be removed, so that the cumulative value of invoices in this period is not more than Rs. 50 lakhs.
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