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Invoice Furnishing Facility under QRMP Scheme

Did you apply for the QRMP (Quarterly Results with Monthly Payment) Scheme for filing your GST returns? However not sure about Invoice Furnishing Facility (IFF), whether we have to file B2B Invoices monthly on IFF? Are we eligible to claim an Input tax credit (ITC)? What is the last date to file? Can we file invoices on IFF after the due date for the previous period?

We will clear up all your confusion in this article. Let’s discuss this in detail.

An invoice Furnishing Facility (IFF) is an optional facility made available as per Rule-59(2) of the CGST Rules, 2017. This is provided for those quarterly taxpayers who want to pass on input tax credit (ITC) to their recipients in the first two months of a quarter. It is a facility for those quarterly filers who intend to pass ITC to their recipients in the first two months of the quarter. Invoices already declared through the IFF facility are not required to be shown separately in Quarterly FORM GSTR 1.

Those taxpayers who do not have to pass credit to their recipients need not file IFF in the first two months of the quarter. They may declare their outward supplies in the quarterly FORM GSTR-1. It may be noted that since IFF is an optional facility, IFF for a month will expire after the due date of the 13th of next month, and cannot be filed after this date.

Eg: If you want to declare B2B invoices in Invoice Furnishing Facility (IFF) for January 2023, then you have to declare it by the 13th of February 2023. After 13th February 2023, you couldn’t be able to declare B2B invoices for January 2023.

Supplies made to unregistered persons (B2C supplies) are not required to be declared in IFF. These may be declared in FORM GSTR-1 for the quarter.

Taxpayers will be provided with a draft GSTR-3B, which will contain the details of the liability to be paid by taxpayers in the quarterly GSTR-3B. This will be prepared based on the supplies declared in FORM GSTR-1 for the quarter. It will also contain data from the optional IFF if any is filed in either of the first two months of the quarter. The said system computed values will also be auto-populated in quarterly GSTR-3B.

How to claim Input Tax Credit in QRMP Scheme:-

In the first two months of the quarter, no declaration about Input Tax Credit (ITC) is required to be made. The available ITC for the entire quarter will be made available by the system in quarterly FORM GSTR-2B. This quarterly facility will be in addition to the FORM GSTR-2B being made available every month, which can still be used for doing self-assessment.

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