Basics of Invoice Furnishing Facility (IFF) in GST

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Invoice Furnishing Facility (IFF)

For taxpayers filing GST returns on a quarterly basis under the QRMP (Quarterly Returns Monthly Payment) scheme, the government has introduced the Invoice Furnishing Facility (IFF) to make tax compliance easier. With this facility, you can file and reconcile returns easily, and also transfer Input Tax Credit (ITC) to your buyers faster. This guide will explain the basics of what you need to know about IFF, as well as when and how to use this facility.

Latest updates as per the GST Council's 45th meeting
  • Availing ITC for invoices and debit notes apply only in cases where details of these invoices / debit notes are provided in Form GSTR-1 / IFF and communicated to the registered person in Form GSTR-2B. This is applicable only after section 16(2) (aa) of CGST Act, 2017 is notified.

What is the Invoice Furnishing Facility or IFF?

Effective from January 1, 2021, the Invoice Furnishing Facility is an optional feature that allows you to upload invoices for the first two months of a quarter. You can use IFF to add information related to your B2B invoices and CDNR (Credit/Debit Notes-Registered) during these two months. For the last month of the quarter, you must file returns with Form GSTR-1. For example, for the quarter running from January to March, you can upload invoices through IFF for January and February. Invoices for March have to be uploaded in Form GSTR-1.

Any invoices that you upload in IFF need not be entered again in Form GSTR-1 that you file in the third month. The invoices that you have filed via IFF will be reflected in Form GSTR-2A / 2B of your buyer.

Criteria for IFF

Why is Invoice Furnishing Facility important?

What to submit in the IFF scheme under GST?

While filing your invoices in the first two months, you should submit:

To submit this information, you must fill the following tables that appear in the Invoice Details page of the GST portal:

How to file invoice furnishing facility (IFF) return in GST portal?

When to submit the IFF GST return?

You can upload and file invoices for a particular month till the 13th day of the following month. For example, for the month of July, you can upload invoices till the 13th of August. After this date, you cannot use this facility for the previous month’s invoices. In case there are any invoices that you had left out previously, you can upload them via the IFF in the following month or in the quarterly Form GSTR-1.

How to submit and file IFF in GST portal?

To file IFF for the first two months of the quarter:

For more information, you can visit the GST portal to read the step-to-step instructions for completing the filing process.

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