🧾 All About Invoice Furnishing Facility (IFF) under GST

In the GST regime, the Invoice Furnishing Facility (IFF) is a vital compliance feature for small taxpayers under the QRMP (Quarterly Return Monthly Payment) scheme. It allows businesses to furnish B2B invoices monthly—even though they file GSTR-1 quarterly—ensuring their buyers can claim Input Tax Credit (ITC) on time.

Let’s break down what IFF is, how it works, and the recent changes announced by GSTN from July 2025 onwards.

📌 What is Invoice Furnishing Facility (IFF)?

The Invoice Furnishing Facility (IFF) is an optional filing option available to registered taxpayers under the QRMP scheme. It enables them to upload their B2B sales invoices for the first two months of a quarter, rather than waiting for the quarterly GSTR-1.

🎯 Objective of IFF

The primary goal of IFF is to help ensure a seamless flow of ITC to B2B recipients, especially when the supplier files returns quarterly. This avoids ITC delays for buyers, improving cash flow and trust between businesses.

🧩 Who Can Use IFF?

Only those taxpayers who:

• Have opted into the QRMP scheme
• Have outward B2B transactions
• Want to help their recipients claim ITC monthly

📅 Due Dates for Filing IFF

Month	Last Date to File IFF
First Month of Quarter	13th of the next month
Second Month of Quarter	13th of the next month
Third Month	File in quarterly GSTR-1

Example: For April–June Quarter:

• April invoices → File by 13th May
• May invoices → File by 13th June
• June invoices → Include in July GSTR-1

🔄 How to File IFF on GST Portal

1. Visit www.gst.gov.in
2. Log in using your GST credentials
3. Navigate to Returns Dashboard
4. Select the appropriate financial year and month
5. Click on Invoice Furnishing Facility (IFF)
6. Upload B2B invoices
7. Save, submit, and file using DSC or EVC

🧾 GSTR-1A Introduced

To be used for correcting GSTR-1/IFF data. Corrections submitted in GSTR-1A will update the auto-drafted values in GSTR-3B. This ensures consistency between outward supply and tax liability.

⚠️ No manual editing of liability in GSTR-3B from July 2025 onwards.

✅ Why Is This Important?

• Ensures data consistency between GSTR-1/IFF and GSTR-3B
• Reduces errors and mismatches
• Improves compliance accuracy
• Forces taxpayers to review and correct invoices before GSTR-3B filing

⚖️ IFF vs GSTR-1 vs GSTR-1A

Feature	IFF	GSTR-1	GSTR-1A (NEW)
Used For	Monthly B2B invoices	Full quarterly return	Correction of GSTR-1/IFF
Applicable To	QRMP taxpayers	All taxpayers	All taxpayers
Invoice Type	B2B only	B2B, B2C, etc.	Corrections to earlier data
Value Cap	₹50 lakh/month	No cap	No cap
Mandatory?	Optional	Mandatory	Mandatory if errors found

💡 Tips to Ensure Compliance

• Use IFF monthly if you have regular B2B buyers needing ITC
• Double-check GSTR-1/IFF before submitting
• If corrections are required, use GSTR-1A before filing GSTR-3B
• Don’t wait till the quarterly GSTR-1 due date

🧾 Final Thoughts

The Invoice Furnishing Facility has always been a useful compliance tool, especially for businesses wanting to support their clients’ monthly ITC needs. With the new hard locking rules in GSTR-3B from July 2025, accuracy in GSTR-1/IFF filing is now non-negotiable.