A Comprehensive Guide to Uploading Invoices via the Invoice Furnishing Facility (IFF)

The Invoice Furnishing Facility (IFF) allows taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme to submit their invoices on a monthly basis. This facility was introduced by the Central Board of Indirect Taxes and Customs (CBIC) through notification number 82/2020- Central tax.

Recent Updates on the QRMP Scheme

On August 26, 2021, it was announced that starting September 1, 2021, taxpayers would be unable to file GSTR-1 or utilize the IFF for August 2021 if their GSTR-3B filings were overdue. This rule applies to monthly filers with GSTR-3B pending for the preceding two months up to July 2021, and to quarterly filers with GSTR-3B pending for the quarter ending June 30, 2021, in accordance with CGST Rule 59(6).

During the 43rd GST Council meeting on May 28, 2021, several announcements were made:

• The deadline for submitting B2B supplies on the IFF for May 2021, an optional facility for QRMP scheme taxpayers, was extended from June 13 to June 28, 2021.
• Interest relief was provided for delayed submissions of PMT-06 for April 2021 and May 2021. For April 2021, no interest was charged for delays up to June 9, a reduced 9% interest was applied from June 10 to July 9, and 18% interest thereafter. For May 2021, no interest was charged for delays up to July 10, a reduced 9% interest from July 11 to July 25, and 18% thereafter.
• Relief regarding interest and late fees was also granted for quarterly GSTR-3B filings for the January-March 2021 period, as detailed here.

Additionally, on May 1, 2021, the deadline for furnishing B2B supplies on the IFF for April 2021 was extended from May 13 to May 28, 2021.

Applicability of the Invoice Furnishing Facility

The IFF can be utilized by taxpayers under the QRMP scheme who file GSTR-1 and GSTR-3B returns quarterly. Taxpayers who choose not to use the IFF must directly upload their invoices into GSTR-1.

Prerequisites for Using the Invoice Furnishing Facility (IFF)

To use the IFF, taxpayers must meet the following conditions:

• They must be registered as a regular taxpayer or have chosen to opt in or out of the composition scheme.
• They need a valid user ID and password for the GST portal.
• They must have opted for the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.

Key Considerations When Using the IFF

• The IFF is an optional facility, with submissions possible from the 1st to the 13th of the subsequent month for the first or second month of a given quarter.
• Taxpayers have the flexibility to continuously upload and save invoices during this 1st to 13th period.
• Once an IFF has been submitted, it can still be filed even after the 13th of the month.
• Saved details can be reset using the 'RESET' button on the GSTR-1/IFF page before the submission deadline.
• Submitted details cannot be deleted via the 'RESET' button.
• Clicking the 'Submit' button finalizes the invoices uploaded to the IFF for that specific month, preventing any further invoice uploads for that period.
• Information uploaded to the IFF is automatically reflected in the respective buyers' GSTR-2A and GSTR-2B, as well as the supplier's own quarterly GSTR-1 return.
• Both online and offline tools are available for IFF usage.

Step-by-Step Guide to Uploading Invoices Using the IFF

The Invoice Furnishing Facility is exclusively available to quarterly taxpayers. Here are the steps for uploading invoices:

Step 1: Log In to the GST Portal

Access the GST portal using your credentials. Navigate to 'Services' > 'Returns' > 'Returns Dashboard'.

The 'File Returns' page will appear. Select the relevant financial year and return filing period from the drop-down menus, then click 'Search'.

Next, click the 'Prepare Online' button located on the Invoice Furnishing Facility tile.

Alternatively, you can select 'Prepare Offline' if you prefer to upload a JSON file containing outward supply details using the offline returns tool. The IFF page, displaying all its tables, will then load.

Step 2: Input Details into All Tables

Proceed to fill in the required information within all the displayed tiles:

A. 4A, 4B, 4C, 6B, 6C - B2B Invoices:

a. Click on the '4A, 4B, 4C, 6B, 6C - B2B invoices' tile to enter business-to-business transaction details. b. The 'B2B invoices - receiver wise summary' page will appear. Click 'Add details' to input new invoices. c. The 'B2B - add invoice' page will be displayed. Enter the GSTIN/UIN of the recipient. d. Choose any applicable option from the following: * Deemed exports * SEZ supplies with payment * SEZ supplies without payment * Supplies attracting reverse charge * Inter-state supplies attracting IGST e. Update the invoice number, date, and invoice value fields with the correct information. f. Check the box for 'supply eligible for differential tax rates' if relevant. g. For intrastate transactions, fields for central tax and state tax will appear. For inter-state transactions, the integrated tax field will appear. Both will auto-populate based on the entered taxable values. h. Click 'Save' to store the invoice details.

The system will return to the previous page with a 'request accepted successfully' message.

Click the 'Back' button to return to the 'Invoices - Receiver-Wise Summary' page to review the summary of invoices by receiver.

Click 'Add details' to add more invoices, or 'Back' to return to the GSTR-1/IFF page.

B. 9B - Credit/Debit Notes Registered:

To add credit/debit note details, follow these steps:

a. Click on the '9B - Credit/Debit Notes' tile. b. The 'Credit/Debit Notes Summary' page will appear. Click 'Add Details' to add new debit or credit notes. c. The 'Credit/Debit Notes (Registered) - Add Note' page will be displayed. Enter the GSTIN, debit/credit note number, and other pertinent details. d. Select the checkbox for differential tax rate if applicable.

Click 'Save', which will then redirect you to the previous page with a 'Request accepted successfully' message.

Click the 'Back' button to return to the GSTR-1/IFF page. The credit/debit notes tile will update, showing the number of notes added.

C. 9A - Amended B2B Invoices

a. Click on the '9A - Amended B2B Invoices' tile. b. Select the financial year and input the invoice number that requires amendment. Then, click the 'Amend Invoice' button.

Enter the revised invoice number and date, making necessary changes to the data. Then click the 'Save' button.

The system will display the previous page with a 'Request accepted successfully' message.

Click the 'Back' button to return to the GSTR-1/IFF page. The 'Amended B2B Invoices' tile will be updated with the amended and total tax liability invoices. Tax for this period will only be due on the differential liability.

D. 9C - Amended Credit/Debit Notes (Registered)

a. Click on the '9C Amended Credit/Debit Notes (Registered)' tile. b. Select the financial year and enter the credit/debit note number to be amended. Click the 'Amend Note' button. c. Enter the revised note number and date, and implement the necessary amendments. Click 'Save'.

The taxpayer will be redirected to the previous page, accompanied by a 'Request accepted successfully' message.

Click the 'Back' button to return to the GSTR-1/IFF landing page. This page will display the number of amended invoices, along with the taxable value and amount, representing the differential amount (net of amended debit and credit notes).

Step 3: Generate IFF Summary

Scroll to the bottom of the 'IFF - Details of outward supplies of goods or services' page and click 'Generate IFF Summary'. Note that a summary can only be generated at 10-minute intervals; attempting it sooner will result in an error message.

Once the IFF summary generation is initiated, the following message will appear.

Upon successful generation, a success message will be displayed.

Step 4: Preview IFF

a. After generating the summary page, click the 'Preview' button. b. Taxpayers should thoroughly review the summary page before proceeding with submission.

Step 5: Acknowledge and Submit IFF

Select the acknowledgment checkbox and then click the 'Submit' button. This action will finalize all invoices uploaded in the GSTR-1/IFF for the specific month.

A pop-up window will request confirmation to proceed. Click 'Proceed'. The submission status will update shortly. Click 'Preview' again to download the submitted GSTR-1/IFF in PDF format.

Step 6: File GSTR-1/IFF with DSC/EVC

a. Click the 'File Return' button. b. The returns filing page will load. Select the declaration checkbox and choose an authorized signatory from the drop-down list. Click either 'File with DSC' or 'File with EVC', as appropriate.

A pop-up window will open for confirmation to proceed. Click 'Proceed'. After filing, a confirmation message will be displayed.

The status will then change to 'Filed'.