Invoice Furnishing Facility (IFF): how QRMP filers pass credit to buyers monthly

Why does IFF exist?

Under QRMP, a small business files GSTR-1 and GSTR-3B only once a quarter. That is convenient for the seller but bad for its business customers, whose input tax credit depends on the seller's invoices appearing in their monthly GSTR-2B. Without IFF, a customer buying in April might not see the credit until July.

IFF fixes this. A QRMP filer can upload B2B invoices for month one and month two as they happen. Those invoices flow into the recipient's GSTR-2B for that month, so the customer can claim credit on time. For many small suppliers, using IFF is what keeps large buyers willing to deal with them.

Who can use IFF?

Only taxpayers who have opted for the Quarterly Return Monthly Payment scheme can use IFF. QRMP is open to registered persons with aggregate turnover up to ₹5 crore in the previous financial year who are required to file GSTR-3B. Monthly GSTR-1 filers have no need for IFF, and composition dealers cannot use it.

IFF is optional. A QRMP filer that does not use it can report all three months of B2B invoices in the quarterly GSTR-1. There is no late fee for skipping IFF, but there is a commercial cost if customers lose credit.

What can and cannot be reported in IFF?

IFF is limited to supplies that generate input tax credit for a registered buyer. Sales to unregistered customers, export summaries and other summary information go in the quarterly GSTR-1 instead, as the table below shows.

Deadlines and the ₹50 lakh limit

The IFF window for a month opens on the 1st and closes on the 13th of the following month. For October 2026, upload between 1 and 13 November 2026; for November, by 13 December. There is no IFF for the third month: invoices for December go in the quarterly GSTR-1 due by 13 January 2027.

The total value of invoices in one IFF is capped at ₹50 lakh. Invoices beyond that limit go in the quarterly GSTR-1. Once the 13th passes, the IFF for that month cannot be filed, and the invoices simply move to the quarterly return. Invoices already filed through IFF should not be repeated in the quarterly GSTR-1.

Common mistakes and how IFF interacts with payment

Typical errors include uploading the same invoice in IFF and again in GSTR-1, entering a wrong recipient GSTIN, and assuming that saving data without submitting counts as filing. A saved but unsubmitted IFF does not reach your buyer's GSTR-2B.

IFF is a reporting tool, not a payment. QRMP filers still pay tax monthly for months one and two through Form PMT-06 by the 25th, using either the fixed-sum or self-assessment method. IFF invoices can also support refund applications by QRMP filers. Refogo's partner professionals can handle IFF and quarterly GST filings for a fixed fee.

Step by step

1. 1Confirm you are in QRMP

   Check your return filing preference on the Returns Dashboard for the quarter.

2. 2Open IFF for the month

   Between the 1st and 13th, select the period and open the IFF tile instead of GSTR-1.

3. 3Add B2B invoices and notes

   Enter or upload invoices, credit and debit notes for registered buyers, keeping the total within ₹50 lakh.

4. 4Generate summary and submit

   Review the summary, then submit and file with DSC or EVC before the 13th.

5. 5Pay tax through PMT-06

   Deposit the month's tax by the 25th using the fixed-sum or self-assessment method.