Manual > Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme
The Invoice Furnishing Facility (also called IFF) is an optional facility provided to taxpayers under QRMP Scheme, to file details of their outward supplies, for the first two months of a quarter (M1 and M2), to pass on the credit to their recipients. For the third month (M3) of the Quarter, the taxpayer is required to file the quarterly Form GSTR-1.
To file IFF for M1 or M2 of a quarter, perform following steps:
A. Login and Navigate to IFF page
B. Move the saved IFF data from the previous month to the current month
C. Enter Details in Various Tables
E. Preview IFF
F. Acknowledge and Submit Form IFF
F. File Form GSTR-1/ IFF with DSC/ EVC
A. Login and Navigate to IFF page
1. Access the http://www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials i.e. your user id and password. Click the Services > Returns > Returns Dashboard option.
2. The File Returns page is displayed. Select the Financial Year, Quarter & Period (Month 1 or Month 2 of a quarter) for which you want to file the IFF from the drop-down list and click the SEARCH button. In the Invoice Furnishing Facility tile, click the PREPARE ONLINE button if you want to prepare the return by making entries directly in the form, on the GST Portal.
Note:
- For third month (M3) period of a quarter, you can file Form GSTR-1.
- You can click the PREPARE OFFLINE button to upload the JSON file containing details of outward supplies using the Returns Offline Tool.
B. Move the saved IFF data from the previous month to the current month
2.1 A new functionality of move / reset is provided to taxpayers under QRMP Scheme. If the taxpayer has saved some records in optional IFF (M1/M2) of a quarter and did not submit/ file the said IFF by the due date, then he/she will get an option in next period IFF (M2) or in quarterly GSTR-1 (M3) of the same quarter, to either move or reset the saved IFF records (M1/M2).
On click of PREPARE ONLINE button in M2 IFF or in M3 GSTR-1, you will get a pop-up message on your screen to either move or reset saved IFF records, if any from first month (M1) to second month (M2) IFF or from second month (M2) IFF to quarterly GSTR-1 (M3). Click YES to move the saved IFF data from the previous month to the current month. Click NO to delete the saved records in the previous month and add new data in the current month.
Note:
- If you are a taxpayer under QRMP scheme, you can Move or Reset first month (M1) saved IFF records in/ to second month (M2) IFF of the quarter, if the first month (M1) IFF is not filed by due date.
- Similarly, you can move or reset IFF records saved in first two months (M1 and M2) of a quarter in/ to the third month (M3) of the quarter.
- The saved IFF records in a month can be moved within a quarter only and not across quarters. The move functionality is available only for the saved records in first month (M1) and second month (M2) of a quarter.
The above process is illustrated in the Table below:
| Month | Period | Return Applicable | Due Date/Expiry Date | Status of Records | Whether Move Pop-Up Available | Number of records Post Movement |
| M1 | April | IFF (Optional) | 13th of M2 (May) | Saved 10 records from 1st of M1 (April) -13th of M2 (May) | NA | NA |
| M2 | May | IFF (Optional) | 13th of M3 (June) | Saved 5 records on 6th of M2 (May) | Move pop-up will not be available for taxpayer | NA |
| Saved 5 records on 14th of M2 (May) | Move pop-up will be available for taxpayer: | Total 20 records will become available in M2 (May) | ||||
| M3 | June | Form GSTR-1 | 13th of M4 (July) | Saved 5 records on 6th of M3 (June) | Move pop-up will not be available for taxpayer | NA |
| Saved 5 records on 14th of M3 (June) | Move pop-up will be available for taxpayer | Total 30 records will become available in M3 (June) |
Note:
Move pop-up will not be available for taxpayer:
1. If M1/M2 IFF is already Submitted/Filed
2. If there are no records in M1/ M2 IFF
3. The IFF – Invoice Details page is displayed with relevant tables as part of IFF.
C. Enter Details in Various Tables
- 4.1 Table 4A, 4B, 4C, 6B, 6C – B2B Invoices: To add an invoice for taxable outwards supplies to a registered person
- 4.2 Table 9B – Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients
- 4.3 Table 9A – Amended B2B Invoice: To make amendments to details of outward supplies to a registered person for earlier tax periods
- 4.4 Table 9C – Amended Credit/ Debit Notes (Registered): To make amendments to details of credit or debit notes issued to the registered recipients for earlier tax periods
4.1 Table 4A, 4B, 4C, 6B, 6C – B2B Invoices
To add an invoice for taxable outwards supplies to a registered person, perform the following steps:
4.1.1 Click the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services supplied to a registered taxpayer).
Note: You can also import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.
4.1.2 The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD DETAILS button to add a new invoice for any recipient.
4.1.3 The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver. Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment, Supply attract Reverse Charge, Inter-State Supplies attracting IGST as applicable.
Note: In case, you select Type as an SEZ recipient for adding invoices in B2B and CDNR tiles and further select:
- SEZ Supplies with Payment: The system calculated IGST value gets displayed in the Integrated Tax field. In case you wish to change the IGST tax amount, you can make the changes. However, the total IGTS tax amount can not be zero if the record belongs to SEZWP category.
- SEZ Supplies without Payment: For any of the rates selected for taxable amount entered for items, the IGST tax amount and CESS amount fields will be disabled. You will be able to add values only in the Taxable amount field.
Note: Deemed export details can be provided for payment of IGST, CGST and SGST payments.
4.1.4 In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.
Note:
• The GSTIN must be registered on the date of invoice.
• Once the GSTIN/UIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto populated based on the GSTIN/UIN of the receiver.
• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto populated.
• The screen will expand downwards, and more fields will appear to enter line item details of the invoice.
• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the recipient.
• An invoice number should be alphanumeric with allowable special characters (/ and -) and unique for a given Financial Year (FY).
• Invoice date cannot be a future date or a date prior to the date of registering with GST.
6. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism.
4.1.5 Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.
4.1.6 (a) In case of Inter-State transaction:
In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction. The fields for Integrated Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the Cess amount.
Note: The amount of Tax in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.1.6 (b) In case of Intra-State transaction:
In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. The fields for Central Tax and State/UT Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the Cess amount.
Note: The amount of Tax in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.1.7 Click the SAVE button to save the invoice details.
4.1.8 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page.
Note:
- The status of the added invoice is Processed. Here, you can also edit/delete the added invoices (under Actions).
- All invoices saved/submitted/filed in IFF will flow to Form GSTR-2A of your recipient and upon filing IFF will reflect in Form GSTR-2B of your recipient.
- All the invoices that you have uploaded for a given tax period are displayed under the “Uploaded by Taxpayer” tab.
4.1.9 Here, you can view receiver wise summary of invoices. A taxpayer can add invoice of the particular receiver by clicking on their GSTIN and then clicking on the ADD DETAILS button at the bottom of the page. Click the BACK button to go back to the GSTR-1/ IFF page.
4.1.10 You will be directed to the Form GSTR-1/IFF landing page and the B2B Invoices tile in Form GSTR-1/IFF will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability after the summary is updated which is discussed in section Generate Form IFF Summary.
Note: In case the Total Taxable value in normal B2B and CDNR (Credit / Debit Notes (Registered)) tables of IFF exceeds the limit prescribed as per rules, an error message is displayed.
4.2 Table 9B – Credit / Debit Notes (Registered)
To add details of credit or debit notes for the registered user for previous/same period, perform the following steps:
4.2.1 Click the 9B – Credit / Debit Notes (Registered) tile to enter the details of credit or debit notes issued to the registered recipients.
4.2.2 The Credit/Debit Notes (Registered) – Summary page is displayed. Click the ADD DETAILS button to add credit or debit note details.
4.2.3 The Credit / Debit Notes (Registered) – Add Note page is displayed. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.
4.2.4 In the Receiver GSTIN/UIN field, enter the GSTIN/UIN of the receiver (registered taxpayer) to whom supply is made.
Note: The Receiver Name field is auto populated, when the user enters the GSTIN/UIN of the Receiver.
4.2.5 In the Debit/Credit Note No. field, enter the debit or credit note number.
Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).
4.2.6 In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.
Note: The date should be before the end date of the tax period.
4.2.7 From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note. In the Note Value field, enter the value of the note.
4.2.8 (a) In case of Inter-State transaction:
In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction. The fields for Integrated Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the Cess amount.
Note: The amount of Tax in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.2.8 (b) In case of Intra-State transaction:
In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction. The fields for Central Tax and State/UT Tax will appear.
a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.
b) In the Cess field, enter the Cess amount.
Note: The amount of Tax in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.2.9 Click the SAVE button to save the invoice details.
4.2.10 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1/ IFF page.
Note:
- The status of the added Credit and Debit Notice is Processed. Here, you can also edit/delete the added Credit and Debit Note (under Actions).
- Uploaded by Taxpayer: The “Uploaded by Taxpayer” tab shows all the debit/credit note that you have uploaded for a given tax period.
4.2.11 You will be directed to the GSTR-1/ IFF landing page and the 9B- Credit/ Debit Notes (Registered) tile will reflect the number of credit/debit notes added along with taxable value and tax amount which will be the net of debit notes and credit notes after the summary is updated which is discussed in section Generate Form IFF Summary.
Note: In case the Total Taxable value in normal B2B and CDNR (Credit / Debit Notes (Registered)) tables of IFF exceeds the limit prescribed as per rules, an error message is displayed.
4.3 Table 9A – Amended B2B Invoice
To make amendments to details of outward supplies to a registered person furnished in returns of earlier tax periods, perform the following steps:
4.3.1 Click the 9A – Amended B2B Invoice tile.
4.3.2 Select the Financial Year from the drop-down list. In the Invoice No. field, enter the invoice number which you want to amend from earlier tax period. Click the AMEND INVOICE button.
4.3.3 Amended B2B – Amend Invoice page is displayed. In the Revised Invoice No. field, enter the revised invoice number for the previous invoice. Select the Revised Date using the calendar. Make amendments to the details like POS, Total Invoice Value, Taxable Value etc. as required. Click the SAVE button.
4.3.4 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button.
Note: The status of the added invoice is Processed. Here, you can also edit/delete the amended invoices (under Actions).
4.3.5 You will be directed to the GSTR-1/ IFF landing page and the 9A – Amended B2B Invoice tile in Form GSTR-1/ IFF will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that any change in tax amount/ tax rate due to amendment in Invoice details may lead to differential tax liability after the summary is updated which is discussed in section Generate Form IFF Summary.
4.4 Table 9C – Amended Credit/ Debit Notes (Registered)
To make amendments to details of credit or debit notes issued to the registered recipients of earlier tax periods, perform the following steps:
4.4.1 Click the 9C – Amended Credit/ Debit Notes (Registered) tile.
4.4.2 Select the Financial Year from the drop-down list. In the Credit/Debit Note No. field, enter the credit or debit number which you want to amend from earlier tax period. Click the AMEND NOTE button.
4.4.3 Credit/Debit Notes (Registered) page is displayed. In the Revised Credit/ Debit Note No. field, enter the revised credit or debit Note number. Select the Revised Credit/ Debit Note Date using the calendar. Make amendments to the details like POS, Note Type, Note Value, Taxable Value as required. Click the SAVE button.
4.4.4 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button.
Note: The status of the added invoice is Processed. Here, you can also edit/delete the amended invoices (under Actions).
4.4.5 You will be directed to the GSTR-1/ IFF landing page and the 9C – Amended Credit/ Debit Notes (Registered) tile in Form GSTR-1/ IFF will reflect the number of such notes amended along with Taxable value and Tax amount which will be the differential amount (net of amended debit notes – amended credit notes) after the summary is updated which is discussed in section Generate Form IFF Summary.
Note: Filing IFF for M1 and M2 of a quarter is an optional activity. However, it is mandatory to file Form GSTR-1 for M3 of the quarter.
D. Generate Form IFF Summary
5. Scroll down to the bottom of the IFF – Details of outward supplies of goods or services page and click the GENERATE IFF SUMMARY button, to update the tile summary after updating entries in any (or all) the tables.
Note: To delete the saved details of all the tables at one go, click the RESET button. You can delete data only if Form IFF is in save stage (and not if Form IFF is either in submitted or filed stage). You can avoid updating summary after making only few entries in the tiles.
6. After the summary generation is initiated, you will notice the message to check after one minute.
7. After the summary is generated, you will notice a success message on top of the page.
Note:
- 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.
E. Preview IFF
8. Once you have generated the IFF Summary to added invoices, click the PREVIEW button. This button will download the draft Summary page of your Form GSTR-1/ IFF for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections before submitting IFF. The PDF file generated would bear watermark of draft as the details are yet to be submitted.
9. Draft Form IFF is downloaded in pdf format.
F. Acknowledge and Submit IFF
10. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished is correct and are aware that no changes can be made after submitting the form. Once you click the acknowledgement, the SUBMIT button will get enabled. Click the SUBMIT button in the landing page to submit Form GSTR-1/ IFF.
Note: 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, you can upload those invoices in the next month.
Note:
- In case the Total Taxable value in normal B2B and CDNR (Credit / Debit Notes (Registered)) tables of IFF exceeds the limit prescribed as per rules, an error message is displayed. The screenshot below shows value in normal B2B exceeds the limit prescribed as per rules.
- On submission of IFF with amount more than the limit prescribed as per rules, the status is changed to Error in Submission as shown in the screen shot below
- Clicking the Error in submission link, the following message is displayed. The Error in submission implies that the Cumulative value of all records reported in this month IFF must be within the limit prescribed as per rules. As the prescribed value to be able to file Form IFF should be less than or equal to the limit prescribed as per rules, the system is not allowing you to file the return. To fix the error and submit the form successfully, click BACK and remove few records from this IFF and report them in subsequent IFF or Form GSTR-1 and then try filing this month IFF again.
11. Click the PROCEED button.
12. A success message is displayed that request has been submitted successfully.
13. Refresh the page and the status of Form GSTR-1/ IFF changes to Submitted after the submission of Form GSTR-1/ IFF. Click the PREVIEW button again at the bottom of the page, to download the submitted Form GSTR-1/ IFF in PDF format.
14. The PDF file generated would now bear watermark of final.
G. File Form GSTR-1/ IFF with DSC/ EVC
15. Click the FILE RETURN button.
16. The Returns Filing for GSTR1/ IFF page is displayed. Select the Declaration checkbox. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons – FILE WITH DSC or FILE WITH EVC. Click the FILE WITH DSC or FILE WITH EVC button to file IFF.
Note: On filing of IFF, notification through e-mail and SMS is sent to the Authorized Signatory.
17 (a) FILE WITH DSC: Click the PROCEED button. Select the certificate and click the SIGN button.
17 (b) FILE WITH EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
18. The success message is displayed and ARN is displayed. Status of the Form GSTR-1/ IFF changes to “Filed“.
SATYAM SRIVASTAV 