Invoice Furnishing Facility (IFF)

Why IFF exists

Under the QRMP scheme, GSTR-1 is filed once a quarter. Without IFF, an invoice issued in April would reach the buyer's GSTR-2B only after the quarterly GSTR-1 in July. The buyer, often a monthly filer, could not claim that credit for months, and would push you to file monthly or move to another supplier. IFF solves this for the invoices that matter to buyers, without making you file a full return each month.

What can and cannot be uploaded

The total value of invoices in IFF is limited to ₹50 lakh per month. Anything beyond that, and everything else, goes in the quarterly GSTR-1. Confirm the current table list on gst.gov.in, as the form has been revised.

Dates

• IFF for month 1 and month 2 of a quarter can be filed from the 1st to the 13th of the following month.
• There is no IFF for month 3; those invoices go into the quarterly GSTR-1, due by the 13th after the quarter.
• IFF is optional, so there is no late fee for not filing it. Invoices not uploaded in IFF are simply reported in the quarterly GSTR-1.

For April, IFF is open 1–13 May; for May, 1–13 June. If you miss 13 May, the April invoices wait until the April–June GSTR-1 in July.

Worked example

A Jodhpur handicraft supplier on QRMP sells to a large registered exporter and to tourists.

• April: 6 invoices to the exporter, ₹8,40,000 taxable, IGST ₹1,51,200 (exporter in another state). Tourist sales ₹3,10,000.
• The supplier files IFF on 10 May with the 6 B2B invoices. Because IFF was filed by the 13th, the invoices appear in the exporter's GSTR-2B for April, generated around 14 May, and the exporter claims ₹1,51,200 credit in its April GSTR-3B.
• Tourist sales are not in IFF. They go into the quarterly GSTR-1 for April–June in Table 7, along with May and June sales.
• The April B2B invoices are not repeated in the quarterly GSTR-1; they are already filed.
• Tax for April is paid separately through PMT-06 by 25 May. IFF does not involve payment.

Is IFF worth the effort?

Use IFF every month if:

• your main customers are registered businesses filing monthly;
• large orders depend on the buyer getting credit quickly;
• buyers hold payment until your invoices appear in their GSTR-2B.

Skip it if you sell almost entirely to consumers, or your few B2B buyers are themselves quarterly filers. Some businesses use IFF only in months with large B2B invoices.

This is general information, not tax advice.

Filing IFF, step by step

1. After the month closes, list B2B invoices and notes to registered buyers for that month.
2. Check each buyer's GSTIN and place of supply.
3. On the GST portal, open the returns dashboard for the month and select IFF.
4. Upload the invoices through the JSON from your accounting software, or enter them on screen.
5. Check the summary, then submit and file with DSC or EVC by the 13th.
6. Mark the uploaded invoices in your books, so nobody adds them again to the quarterly GSTR-1.

Common mistakes

• Uploading an invoice in IFF and again in the quarterly GSTR-1, creating a duplicate.
• Treating IFF as a payment. Tax still goes through PMT-06 or the quarterly GSTR-3B.
• Putting B2C invoices into IFF because they are "big".
• Missing the 13th and assuming the window stays open; after that, invoices wait for the quarter.

Due dates for the main return are in GSTR-1 due dates and late fee.

Picking IFF invoices with Cashflow OS

Cashflow OS prepares a GSTR-1 view from your TallyPrime data for any date range, so you can open a single month, see the B2B tile with each invoice and its buyer GSTIN, and confirm the list before uploading on the portal. The JSON can be downloaded; uploading IFF and filing are done on the GST portal.