IndiaFilingsIndiaFilings

poonamgandhi

Expert

Published on: Jun 24, 2026

Invoice Furnishing Facility

Filing of quarterly Form GSTR-1 return is available to a small registered person under GST. However, due to quarterly filing of details, there will be a delay in availing of an input tax credit for the recipient of such goods/ services. In order to remove such adversity, recently, the Central Board of Indirect Taxes and Customs has announced new Invoice Furnishing Facility. The present article explains all the provisions governing the new facility; due dates for filing Invoice Furnishing Facility; steps for filing the same on GST portal and list of important points.

Provisions governing the Invoice Furnishing Facility

Entire rule 59 of the Central Goods and Services Tax Rules, 2017 is substituted vide notification no. 82/2020- Central Tax dated 10

th November 2020 [Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020]. The new rule 59, effective from 1st January 2021, covers provisions relating to Invoice Furnishing Facility. Following points briefly summarizes the new provisions-
  • The facility is available to the registered person filing quarterly GSTR-1 return.
  • Invoice Furnishing Facility is optional. The registered person has an option either to go for IFF or not.
  • The registered person opting for Invoice Furnishing Facility will have to file the details of outward supplies in the following manner-
Period Form for filing the details Particulars
First month of the quarter Invoice Furnishing Facility B2B transactions
Second month of the quarter Invoice Furnishing Facility B2B transactions
Quarter Form GSTR-1 All the transactions of the third month and pending transactions of the first and second month
  • Under Invoice Furnishing Facility, the details must be submitted within a period of thirteen days from the end of the respective month.
  • Details up to a cumulative value of INR 50 Lakhs for each month can be filed under IFF.
  • Details once submitted via Invoice Furnishing Facility should not be re-submitted while filing Form GSTR-1.

Due dates for filing IFF and Form GSTR-1

The registered person who has opted IFF will have to follow below tabulated due dates for the respective months-

Period Form Due date
January IFF 13th February
February IFF 13th March
March GSTR-1 13th April
April IFF 13th May
May IFF 13th June
June GSTR-1 13th July
July IFF 13th August
August IFF 13th September
September GSTR-1 13th October
October IFF 13th November
November IFF 13th December
December GSTR-1 13th January

Steps for filing Invoice Furnishing Facility on GST portal

The registered person opting to file details via IFF will have to follow below steps on GST portal-

  1. Access the site /.
  2. Click ‘Login’ and appropriately enter the following details-
    1. Username;
    2. Password; and
    3. Characters shown.
  3. Click on ‘Services’ and from the drop-down list select Returns and Returns Dashboard, respectively.
  4. Select relevant ‘Financial Year’ and ‘Period’ and click SEARCH.
  5. Table covering ‘Details of the outward supplies of goods or services – Invoice Furnishing Facility – Optional’ will appear.
  6. Select ‘PREPARE ONLINE’ for filing IFF via online mode. Whereas, select ‘PREPARE OFFLINE’ for filing IFF via offline mode.
  7. Submit details, as applicable.
  8. Submit IFF either using DSC or via EVC.

List of some important points

  • Invoice Furnishing Facility is optional.
  • The facility is effective from 1st January 2021.
  • The details/ data to be provided while filing IFF is summarized hereunder-
Table Corresponding information to be furnished
Table 4A; 4B; 4C and 6B; 6C – B2B Invoices Details of goods/ services or both sold to the registered taxable person
Table 9B – Credit or Debit Notes (Registered) Details of credit notes or debit notes issued to the registered taxable person
Table 9A – Amended B2B invoices Amendments relating to details of outwards supplies to the registered taxable person covering earlier tax periods.
Table 9C – Amended Credit or Debit Notes (Registered) Amendments relating to details of credit notes or debits notes issued to the registered taxable person covering earlier tax periods.
  • Details of B2B transactions furnished via IFF will be correspondingly reflected in Form GSTR-2A; Form GSTR-2B; Form GSTR-4A or Form GSTR-6A of the recipient of goods/services or both.

Summary of Invoice Furnishing Facility

  1. The Invoice Furnishing Facility is available to the registered person who is filing details of outward supplies in Form GSTR-1 on a quarterly basis.
  2. It is not mandatory to opt under IFF.
  3. The registered person opting for IFF has to file B2B invoice details for the first and second month of the quarter via IFF. IFF is not to be filed for the third month.
  4. The IFF filer must file quarterly return in Form GSTR-1.
  5. Quarterly return in Form GSTR-1 will cover all the invoice details of the third month of the quarter and pending details of first and second month of the quarter.
  6. Details already furnished in IFF is not to be re-furnished in Form GSTR-1 return.
 
Back to Learn

Frequently Asked Questions

Common questions about Invoice Furnishing Facility for GST Compliance.

Invoice Furnishing Facility (IFF) is an optional facility introduced for registered persons filing quarterly GSTR-1 returns. It allows them to furnish details of their B2B outward supplies for the first two months of a quarter, enabling the recipients to avail input tax credit without waiting for the quarterly GSTR-1 filing.
The Invoice Furnishing Facility is available only to registered persons who are eligible to file GSTR-1 returns on a quarterly basis. It is an optional facility, and the registered person can choose whether to opt for it or not.
Under IFF, the registered person has to furnish details of their B2B outward supplies for the first and second months of a quarter through the Invoice Furnishing Facility within 13 days after the end of the respective month. The details for the third month, along with any pending details from the first and second months, are to be furnished in the quarterly GSTR-1 return.
The due dates for filing IFF are the 13th of the following month for the first and second months of a quarter. The due date for filing the quarterly GSTR-1 return is the 13th of the month succeeding the quarter.
To file IFF on the GST portal, log in to your account, navigate to the 'Returns' section, select the relevant financial year and period, and choose the 'Invoice Furnishing Facility' option. You can then prepare and submit the details online or offline using your DSC or EVC.
Under IFF, you need to furnish details of B2B invoices, credit or debit notes issued to registered taxable persons, and any amendments to these documents for the first and second months of the quarter.
No, details once furnished through the Invoice Furnishing Facility should not be re-submitted while filing the quarterly GSTR-1 return. The GSTR-1 return should only contain details for the third month and any pending details from the first and second months not furnished through IFF.
Yes, there is a cumulative limit of INR 50 lakhs for each month for furnishing details through the Invoice Furnishing Facility.
By furnishing details of B2B outward supplies through IFF, the recipients of goods or services can avail input tax credit without waiting for the quarterly GSTR-1 filing by the supplier. The details furnished through IFF will reflect in the recipient's GSTR-2A, GSTR-2B, GSTR-4A, or GSTR-6A, as applicable.
The Invoice Furnishing Facility came into effect from January 1, 2021, as per the Central Goods and Services Tax (Thirteenth Amendment) Rules, 2020, notified on November 10, 2020.