The Invoice Furnishing Facility (IFF) is an optional facility for taxpayers under the QRMP scheme to upload their B2B invoices in the first two months of a quarter, up to Rs 50 lakh a month. It lets your buyers claim input tax credit without waiting for the quarterly GSTR-1.
The Invoice Furnishing Facility (IFF) allows QRMP scheme taxpayers to upload B2B invoices monthly, rather than waiting for the quarterly GSTR-1 filing. Introduced via CBIC Notification No. 82/2020, IFF ensures buyers receive timely Input Tax Credit through GSTR-2A and GSTR-2B.
Who Can Use the IFF?
The IFF is available exclusively to taxpayers under the QRMP scheme who file GSTR-1 and GSTR-3B quarterly. To use the facility, taxpayers must be registered as a regular taxpayer or have opted in or out of the composition scheme. They need a valid user ID and password for the GST portal and must have opted for the Quarterly Return Filing and Monthly Payment of Taxes scheme.
Important Rules
The IFF is an optional facility with submissions possible from the 1st to the 13th of the subsequent month for the first or second month of a given quarter. Taxpayers can continuously upload and save invoices during this window. Once submitted, no further uploads are permitted for that month. Saved details can be reset using the RESET button before the submission deadline, but submitted details cannot be deleted. Information uploaded to the IFF is automatically reflected in buyers’ GSTR-2A and GSTR-2B, as well as the supplier’s own quarterly GSTR-1.
Step-by-Step Guide to Uploading Invoices
Step 1: Log In to the GST Portal
Access the GST portal and navigate to Services, then Returns, then Returns Dashboard. Select the financial year and return filing period, then click Search. Click Prepare Online on the IFF tile. Alternatively, select Prepare Offline to upload a JSON file with outward supply details.
Step 2: Enter B2B Invoice Details (Tiles 4A, 4B, 4C, 6B, 6C)
Click the B2B Invoices tile to enter business-to-business transaction details. Click Add Details on the receiver-wise summary page. Enter the GSTIN/UIN of the recipient and select the applicable supply type (deemed exports, SEZ supplies, reverse charge, or interstate IGST). Enter the invoice number, date, and value. Tax fields auto-populate based on taxable values: CGST and SGST for intra-state, IGST for inter-state. Click Save and repeat for additional invoices.
Step 3: Enter Credit/Debit Notes (Tile 9B)
Click the Credit/Debit Notes tile and click Add Details. Enter the GSTIN, note number, and relevant details. Select the differential tax rate checkbox if applicable. Click Save.
Step 4: Amend Prior Period Invoices (Tile 9A)
Click the Amended B2B Invoices tile. Select the financial year and enter the original invoice number. Click Amend Invoice, enter revised details, and click Save. Tax for the period is due only on the differential liability.
Step 5: Amend Credit/Debit Notes (Tile 9C)
Click the Amended Credit/Debit Notes tile. Select the financial year and enter the original note number. Click Amend Note, enter revised details, and click Save.
Step 6: Generate Summary, Preview, and Submit
Scroll to the bottom and click Generate IFF Summary (summaries can only be generated at 10-minute intervals). Click Preview and review all data. Select the acknowledgment checkbox and click Submit to finalise all invoices for the month. Click Proceed in the confirmation pop-up. After submission, click Preview to download the submitted IFF in PDF format.
Step 7: File with DSC or EVC
Click File Return, select the declaration checkbox, choose an authorized signatory, and click File with DSC or File with EVC. Confirm in the pop-up and complete authentication. The IFF status changes to “Filed.”
IFF Filing Calendar for QRMP Taxpayers
| Quarter | Month 1 IFF Window | Month 2 IFF Window | GSTR-1 (Quarterly) Due |
| Apr-Jun | 1 May to 13 May | 1 Jun to 13 Jun | 13 Jul |
| Jul-Sep | 1 Aug to 13 Aug | 1 Sep to 13 Sep | 13 Oct |
| Oct-Dec | 1 Nov to 13 Nov | 1 Dec to 13 Dec | 13 Jan |
| Jan-Mar | 1 Feb to 13 Feb | 1 Mar to 13 Mar | 13 Apr |
The IFF is not available for the third month of each quarter because the regular quarterly GSTR-1 covers all three months. Taxpayers should plan their invoice uploads at the start of each month to avoid last-minute issues near the 13th deadline. If the IFF is submitted but not filed by the 13th, the filing can still be completed after that date.
Businesses with large volumes of B2B invoices should consider using the offline tool for batch uploads rather than entering invoices one by one through the online interface. The offline tool accepts JSON files and supports bulk data entry, significantly reducing the time required for monthly IFF compliance.
For suppliers with a mix of B2B and B2C transactions, remember that only B2B invoice details are uploaded through the IFF. B2C supplies are reported exclusively in the quarterly GSTR-1 return.
IFF vs Direct GSTR-1 Upload
| Feature | IFF | Direct GSTR-1 |
| Frequency | Monthly (1st and 2nd month of quarter) | Quarterly |
| Availability | QRMP scheme taxpayers only | All taxpayers |
| Buyer ITC timing | Immediate reflection in GSTR-2A/2B | Delayed until quarterly filing |
Common Issues and Troubleshooting
Taxpayers occasionally face difficulties when uploading invoices through the IFF. The most common issue is attempting to upload after the 13th of the month, which is only possible if the IFF was already submitted before the deadline. If the IFF was not submitted by the 13th, the upload window closes, and invoices must be reported in the quarterly GSTR-1 instead.
Another frequent issue involves mismatched GSTIN entries. If the recipient’s GSTIN is entered incorrectly, the uploaded data flows into the wrong buyer’s GSTR-2A and GSTR-2B. This error cannot be corrected in the same IFF period. The supplier must report an amendment in the subsequent period using Tile 9A.
Portal performance may also be slower near the 13th deadline due to high traffic from QRMP taxpayers across India. Uploading invoices in the first week of the month avoids this congestion and provides time to review entries before submission.
Key Terms
• IFF: Invoice Furnishing Facility, a monthly B2B invoice upload option for QRMP taxpayers
• QRMP: Quarterly Return Monthly Payment scheme for small taxpayers with turnover up to Rs. 5 crore
• GSTR-2A: Auto-populated dynamic purchase return reflecting supplier-uploaded data in real time
• GSTR-2B: Static monthly ITC statement generated on the 14th of each month from supplier filings
• DSC: Digital Signature Certificate for authenticated electronic filing on the GST portal
| Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Consult a qualified tax professional for advice specific to your situation. |
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Frequently Asked Questions
Q1: What is the Invoice Furnishing Facility (IFF)?
The IFF is an optional facility for QRMP scheme taxpayers that allows monthly upload of B2B invoices, ensuring buyers receive timely Input Tax Credit through GSTR-2A and GSTR-2B.
Q2: What is the IFF upload deadline?
Invoices can be uploaded from the 1st to the 13th of the month following the first or second month of a quarter. Filing can continue after the 13th if the IFF was already submitted.
Q3: What happens if I don’t use the IFF?
All invoices must be uploaded directly to your quarterly GSTR-1. Your buyers will not see the data in their GSTR-2A/2B until you file GSTR-1.
Q4: Does IFF data appear in the buyer’s returns?
Yes. Details uploaded through the IFF are automatically reflected in buyers’ GSTR-2A and GSTR-2B, and also flow into the supplier’s quarterly GSTR-1.
Q5: Can I amend invoices uploaded via IFF?
Yes. Tiles 9A and 9C allow amendments to previously reported B2B invoices and credit/debit notes. Tax for the period is calculated on the differential amount.
Frequently Asked Questions (FAQ)
What is the Invoice Furnishing Facility (IFF)?
IFF is an optional facility under the QRMP scheme that lets a taxpayer upload B2B invoices in the first two months of a quarter, so the details flow to buyers for input tax credit.
Who can use the IFF?
Only taxpayers who have opted for the QRMP (Quarterly Return Monthly Payment) scheme can use the IFF for the first two months of each quarter.
What is the limit for IFF?
You can upload invoices up to a value of Rs 50 lakh per month through the IFF. Any remaining invoices are reported in the quarterly GSTR-1.
Is using the IFF mandatory?
No. The IFF is optional. You use it mainly when your B2B buyers need their input tax credit reflected early rather than waiting for the quarter-end GSTR-1.
