The Invoice Furnishing Facility (IFF) enables the QRMP taxpayers to upload their invoices every month. The Central Board of Indirect Taxes and Customs (CBIC) has introduced the IFF vide notification number 82/2020- Central tax.
ClearTax GST provides easier option to furnish B2B invoices on the IFF, through auto-sorting feature, instant reports of B2B data filed on IFF and pending the filing, one-click data ingestion from Tally and other software, and many more. To know more, click on the button given below
A QRMP taxpayer who files quarterly GSTR-1 and GTR-3B returns can use the IFF. If a taxpayer does not opt for it, he needs to upload invoices directly in the GSTR-1.
2. Prerequisites to use the Invoice Furnishing Facility (IFF)
Prerequisites for using the IFF are:
- A taxpayer should be registered as a regular taxpayer or has opted in/out of the composition scheme.
- A taxpayer should have a valid user ID and password.
- A taxpayer should have opted to file under the Quarterly Return Filing and Monthly Payment of Taxes (QRMP) scheme.
3. Important notes while using the Invoice Furnishing Facility (IFF)
- IFF is optional and can be submitted or filed between the 1st till the 13th of the next month for the relevant month (being first or second month of a particular quarter).
- There is option to continuously upload invoices to save them between 1st and 13th of the next month.
- However, in case the IFF has been submitted, it can be filed even after 13th of the month.
- Detailed filled and saved before the end date can be reset by clicking the 'RESET' button on the GSTR-1/IFF page.
- Submitted details cannot be deleted by using the RESET button.
- The submit button will freeze the invoices uploaded on the IFF for that specific month. The taxpayer will be unable upload any further invoices for that month.
- The details uploaded on IFF is passed onto the respective buyers' GSTR-2A and GSTR-2B, as well as the quarterly GSTR-1 return of the supplier himself.
- Both online as well as offline tools are available for IFF
4. Step-by-step process to upload invoices using the Invoice Furnishing Facility (IFF)
The invoice furnishing facility is available only for quarterly taxpayers. The following are the steps to upload invoices using the IFF:
Step 1: Login- Login to the GST portal with your credentials and navigate to Services > Returns > Returns Dashboard.
The file returns page will be displayed. Select the financial year and return filing period from the drop-down list. Click on ‘Search’.
Click on the ‘Prepare Online’ button on the Invoice Furnishing Facility tile.
Note: You can also click on ‘Prepare Offline’ if you wish to upload the JSON file containing details of outward supplies using the returns offline tool. The IFF page will be displayed along with all its tables.
Step 2: Update the details in all the tables- Fill in the details in all the tiles displayed:
A. 4A, 4B, 4C, 6B, 6C- B2B invoices:
a. Click on the ‘4A, 4B, 4C, 6B, 6C- B2B invoices’ tile to update B2B transactions’ details.
b. The B2B invoices-receiver wise summary page is displayed. Click on the ‘Add details’ button to add new invoices.
c. The B2B-add invoice page will be displayed. Enter the GSTIN/UIN of the receiver.
d. Select any of the following as applicable:
- 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 relevant details
f. Select the checkbox for ‘supply eligible for differential tax rates’ if applicable.
g. In the case of an intrastate transaction, the fields for central tax and state tax will appear. In the case of an intrastate transaction, the fields for integrated tax will appear. Both these fields will be auto-populated based on taxable values entered.
h. Click on the save button to save the invoice details.
The previous page will be uploaded with a message saying ‘request accepted successfully’.
Click on the back button to go to the ‘Invoices- Receiver-Wise Summary’ page to view the invoices’ receiver-wise summary.
Click on the add details button to add invoices. Click on the back button to go back to the GSTR-1/IFF page.
B. 9B- Credit/debit notes registered: To add the details of credit/debit notes, follow the below steps:
a. Click on the ‘9B- Credit/Debit Notes’ tile.
b. The credit/debit notes summary page will be displayed. Click on the ‘Add Details’ button to add debit/credit notes.
c. The ‘Credit/Debit Notes (Registered) – ‘Add Note’ page will be displayed. Update the GSTIN, debit/credit note number and other relevant details.
d. Select the checkbox for differential tax rate if applicable.
Click on the ‘Save’ button which will then redirect you to the previous page with a ‘Request accepted successfully’ message.
Click on the back button to go back to the GSTR-1/IFF page. The debit/credit notes tile will be updated with the number of credit/debit notes added.
C. 9A- Amended B2B invoices
a. Click on the ‘9A-Amended B2B Invoices’ tile.
b. Select the financial year and enter the invoice number, which is to be amended and then click on the ‘Amend Invoice’ button.
Enter the revised invoice number and revised invoice date, and make amendments to the data as required. Then click on the ‘Save’ button.
The previous page will be displayed with a ‘Request accepted successfully’ message.
Click on the back button to go back to the GSTR-1/IFF page. The ‘Amended B2B Invoices’ tile will be updated with the amended and total tax liability invoices. You will need to pay tax for this tax period only 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, which is to be amended. Click on the ‘Amend Note’ button.
c. Enter the revised note number and date, and make the necessary amendments. Click on ‘Save’.
A taxpayer will be redirected to the previous page along with a message ‘Request accepted successfully’.
Click on the ‘Back’ button to go back to the GSTR-1/IFF landing page which will reflect the number of invoices amended along with the taxable value and taxable amount which will be the differential amount (net of amended debit and credit notes).
Step 3: Generate GSTR-1/IFF summary
a. Scroll down to the bottom of the ‘IFF- Details of outward supplies of goods or services’ page, and click on ‘Generate IFF Summary’.
(Please note that the summary can be generated only in 10-minute intervals. An attempt to create the summary sooner will result in an error message on the top of the page.
After initiation of the IFF summary page, the following message will be displayed.
Once the summary is generated, the following success message will be displayed.
Step 4: Preview IFF
a. After generating the summary page, click on the ‘Preview button.
b. A taxpayer should carefully review the summary page before submitting the same.
Step 5: Acknowledge and submit IFF- Select the acknowledgement checkbox and then click on the ‘Submit’ button. Clicking on the submit button will freeze the invoices uploaded in the GSTR-1/IFF for that particular month.
A pop-up window will open where the user has to confirm acceptance to proceed. Click on ‘Proceed’. The submission status will be updated in some time. Click on the ‘Preview’ button again to download the submitted GSTR-1/IFF in PDF format.
Step 6: File GSTR-1/IFF with DSC/ EVC
a. Click on the ‘File Return’ button.
b. The returns filing page will be displayed. Select the declaration checkbox and add an authorised signatory from the drop-down list. Click on ‘File with DSC’ or ‘File with EVC’, whichever is applicable.
A pop-up window will open where the user has to confirm acceptance to proceed. Click on ‘Proceed’. After filing, a message will be displayed, as shown below.
The status will be changed to ‘Filed’.