GST Invoice Furnishing Facility (IFF): Features, Updates & Filing Guide

The new Invoice Furnishing Facility (IFF) procedure on the Goods and Service Tax (GST) Portal is made possible by the Goods and Service Tax Network (GSTN).  The quarterly GSTR-1 taxpayers have the option to use the Invoice Furnishing Facility (IFF) to upload their monthly invoices.  A small assessee with a revenue only Rs 1.5 cr is a quarterly GSTR-1 taxpayer.

According to rules 59 of the CGST act, an enrolled person must submit information on who is selecting for an outward supply policy for Form GSTR-1 on a quarterly basis.  Information on outward supplies for the first and second months of the quarter can be submitted to an enrolled individual using the invoice furnishing facility (IFF).  From the first day of the subsequent month to the thirteenth day of the subsequent months, he may view it as obligatory.

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Latest Advisory on the GST Invoice Furnishing Facility (IFF)

• In tables 14A and 15A, the GSTN’s updated guidance for GSTR-1/IFF supply u/s 9(5).
  • It is informed to all taxpayers that two new Table 14A and Table 15A have been introduced in GSTR-1 to capture the amendment details of the supplies made through e-commerce operators (ECO) on which e-commerce operators are liable to collect tax under section 52 or liable to pay tax u/s 9(5) of the CGST Act, 2017. These tables have now been made live on the GST common portal and will be available in GSTR-1/IFF from February 2024 tax period onwards. These amendment tables are relevant for those taxpayers who have reported the supplies in Table 14 or Table 15 in earlier tax periods.

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• Online compliance with regard to any discrepancies or liabilities that show up in GSTR-1 and GSTR-3B (DRC-01B).
  • It is informed that GSTN has developed a functionality to enable the taxpayer to explain the difference in GSTR-1 & 3B return online as directed by the GST Council.
  • The functionality compares the liability declared in GSTR-1/IFF with the liability paid in GSTR-3B/3BQ for each return period. If the declared liability exceeds the paid liability by a predefined limit or the percentage difference exceeds the configurable threshold, taxpayer will receive an intimation in the form of DRC-01B.
  • Upon receiving an intimation, taxpayer must file a reply in Form DRC-01B Part B, providing clarification through reason in automated dropdown and details regarding the discrepancy, if not included in the dropdown.
  • To further help taxpayer with the functionality, a detailed manual containing the navigation details is available on the GST portal. It offers step-by-step instructions and addresses various scenarios related to the functionality.
• “GSTN’s upcoming new features for the taxpayer in GSTR-1/IFF.”
• “The GSTIN will implement new changes and refinements to the IFF and GSTR-1 form. It will soon be accessible to taxpayers via the GST Portal.

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Availability of Invoice Furnishing Facility on the GST Portal

1. According to sub-rule (2) of Rule-59 of the CGST Rules, 2017, the assessee below QRMP policy, which includes quarterly filers of Form GSTR-1 and Form GSTR-3B returns, must be provided with the invoice furnishing facility (IFF). Only business-to-business invoices that relate to the first two months of the quarter may be provided by the assessee who has selected the quarterly filing frequency below the scheme; that is, the assessee may file M1 and M2 of a quarter in IFF.  For example, B2B invoices for the months of April (M1) and May (M2) only pertain to the April–June quarter.
2. The facility of IFF is just similar to Form GSTR-1 and it also enables to file the information of B2B invoices in the mentioned 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
3. The deadline for claiming the opportunity to upload the data in IFF is the 13th. Additionally, IFF will use the left invoices for that month in the quarterly Form GSTR-1 or in the fling.  For example, under IFF, the assessee may provide the April (M1) B2B invoices until May 13th for the April–June quarter.  Any IFF that is not provided by the final day of the following month’s 13th will be cancelled.
4. To file the IFF forms for the first and second months, log in to the GST portal, select Returns > Services > Returns Dashboard > File Returns, select the Financial Year & Return Filing Period (M1/M2 of a quarter), and then tap the Search button.
5. In order to pass on ITC for recipients for M1 and M2 months in a quarter, the assessee has been given the opportunity to evaluate the QRMP policy below. However, it is crucial to submit Form GSTR1 for the quarter’s M3 month:

• • The recipients’ Form GSTR-2A/2B will present the documents that were uploaded in IFF by the provider.
  • The supplier can upload the data into IFF by utilising a JSON file that is produced by the Returns offline tool.
  • It is recommended that the records provided in IFF be provided again in Form GSTR-1 for a comparable quarter.
  • The reset button in IFF can be used to find or change the saved data. After it is submitted and provided, it won’t be removed.

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Due Dates for Invoice Furnishing Facility (IFF) Under QRMP Scheme

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