IFF functionality for small taxpayers

An Invoice Furnishing Facility (IFF) facility has been provided to taxpayers under QRMP Scheme (quarterly filers). Taxpayers who have opted for quarterly filing frequency under the scheme can file their details of outward supplies (B2B invoices only) for first two months of a quarter (M1 and M2 respectively of a Quarter) in IFF.

IFF is a facility similar to Form GSTR-1, and it allows filing of details of B2B invoices. To file the IFF form for M1 and M2 of the month, login to GST Portal and navigate to Returns > Services > Returns Dashboard > File Returns

IFF is an optional facility provided to taxpayers under QRMP scheme to pass on Input Tax Credit (ITC) to their recipients for M1 and M2 of the quarter.