An Invoice Furnishing Facility (IFF) facility has been provided to
taxpayers under QRMP Scheme (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.
Taxpayers who have opted for quarterly filing frequency under
the scheme can file their details of outward supplies (B2B invoices only) for
first two months of a quarter (M1 and M2 respectively of a Quarter) in IFF. For
e.g. for Apr-June qtr., B2B invoices only for the months of April (M1) and May
(M2) can be filed in IFF by a taxpayer.
The IFF is a facility similar to Form GSTR-1,
and it allows filing of details of B2B invoices in following tables only:
- 4A, 4B,
4C, 6B, 6C - B2B Invoices
- 9B -
Credit / Debit Notes (Registered) – CDNR
- 9A -
Amended B2B Invoice - B2BA
- 9C -
Amended Credit/ Debit Notes (Registered) – CDNRA
The option to upload details in IFF can be availed till 13th of the
subsequent month. Any invoices remaining to be furnished, can be filed using
the IFF in the subsequent month IFF or in the quarterly Form GSTR-1. For e.g.
for Apr-June qtr., B2B invoices for the month of April (M1) can be filed in IFF
by a taxpayer till 13th May. Any IFF which is not filed till the due date of
13th of the subsequent month will expire.
To file the IFF form for M1 and M2 of the month, login to GST Portal and
navigate to Returns > Services > Returns Dashboard > File
Returns and then Select the Financial Year & Return Filing
Period (M1/M2 of a quarter) and click on SEARCH button
to file the IFF forms for M1 or M2 month.
IFF is an optional facility provided to taxpayers under QRMP scheme to
pass on Input Tax Credit (ITC) to their recipients for M1 and M2 months of a
quarter. However, filing of Form GSTR-1 for M3 month of a quarter is mandatory.
- Records uploaded in
IFF by the Supplier will reflect in Form GSTR-2A/2B of the Recipient.
- Supplier
Taxpayers can also upload details in their IFF, through JSON file,
generated using Returns Offline Tool.
- Records
filed in IFF need not be filed again in Form GSTR-1 of that quarter.
- Only the
details saved in IFF can be deleted/edited using RESET
button. Once submitted or filed, these details can’t be deleted.
Source : gst.gov.in
Disclaimer: The article is
based on the relevant provisions and as per the information existing at the
time of the preparation. In no event i shall be liable for any direct and
indirect result from this article. This is only a knowledge sharing initiative.
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