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 10th 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-- Access the site /.
- Click ‘Login’ and appropriately enter the following details-
- Username;
- Password; and
- Characters shown.
- Click on ‘Services’ and from the drop-down list select Returns and Returns Dashboard, respectively.
- Select relevant ‘Financial Year’ and ‘Period’ and click SEARCH.
- Table covering ‘Details of the outward supplies of goods or services – Invoice Furnishing Facility – Optional’ will appear.
- Select ‘PREPARE ONLINE’ for filing IFF via online mode. Whereas, select ‘PREPARE OFFLINE’ for filing IFF via offline mode.
- Submit details, as applicable.
- 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
- 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.
- It is not mandatory to opt under IFF.
- 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.
- The IFF filer must file quarterly return in Form GSTR-1.
- 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.
- Details already furnished in IFF is not to be re-furnished in Form GSTR-1 return.
Related Guides
Popular Post
Starting a small business can be a transformative venture, offering the exciting opportunity...
Tax deduction at source, shortly and popularly known as TDS, was introduced by the Income Tax...
Goods & Services Tax Certificate is issued to people who are registered under GST...
GST registration applies to all individuals and entities supplying goods or services in India. GST...
Gift tax in India is applied when the value of the received gift exceeds ₹50,000 in the...
The Union Budget 2025 has brought significant changes to India’s personal income tax structure, raising the...
The Goods and Services Tax (GST) is an indirect tax system introduced in India in 2017. It functions...
A trademark search is simply checking if another person or organization does not already own the...
Section 194H of the Income Tax Act in India mandates the deduction of Tax at Source (TDS) on commission or brokerage...
Section 80G Deduction is a facility available in the Income Tax Act which allows taxpayers to...
The Income Tax Department (ITD) has not provided specific guidance on crypto taxes for Indian investors. However...
Internal audit applicability is a critical concept for companies in India, impacting various...
In the business world, two main types of companies exist: private company and public company...
Ministry of Finance vide a Notification No 05/2022- Central Tax (Rate) dated 13.7.2022 has issued...
The Central Board of Indirect Taxes and Customs (CBIC) has recently announced an extension...
Depreciation is a key concept in finance and accounting. It helps us manage how the value of...
Form 10IA of the Income Tax Department must be filed by taxpayers claiming income tax deduction...
The Goods and Services Tax (GST) system in India has been a significant reform in the country's...
India's Gross Domestic Product (GDP) benefits significantly from the substantial...
The Finance Act, 2023 introduced the MSME 45-day payment rule under Section 43B(h) of the Income Tax Act...
The Direct Tax Vivad Se Vishwas (DTVSV) Scheme, 2024, was announced by Union Finance Minister...