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How to furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme

The Invoice Furnishing Facility is available for Quarterly taxpayers. The taxpayers with Quarterly return filing profile can file their invoices in the first two months of a quarter (M1 and M2). For the third month (M3) of the Quarter, the taxpayer is expected to file the normal Form GSTR-1.

To file IFF for M1 or M2 of a quarter, perform following steps:

1. Login and Navigate to IFF page

2. Enter Details in Various Tables

3. Generate Form GSTR-1/ IFF Summary

4. Preview IFF

5. Acknowledge and Submit Form GSTR-1/IFF to freeze data

6. File Form GSTR-1/ IFF with DSC/ EVC

1. Login and Navigate to IFF page

1. Access the www.gst.gov.in URL. The GST Home page is displayed. Login to the GST Portal with valid credentials i.e. your user id and password. Click the Services > Returns > Returns Dashboard command.

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2. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Month1 of a quarter) for which you want to file the return from the drop-down list and click the SEARCH button.

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2. Enter Details in Various Tables

1. In the Invoice Furnishing Facility tile, click the PREPARE ONLINE button if you want to prepare the return by making entries on the GST Portal.

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Note: You can click the PREPARE OFFLINE button to upload the JSON file containing details of outward supplies through the Returns Offline Tool.

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2. The IFF – Invoice Details page is displayed. As a part of IFF, the following tables are displayed.

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IFF – Invoice Details

•  4A, 4B, 4C, 6B, 6C – B2B Invoices: To add an invoice for taxable outwards supplies to a registered person

• 9A – Amended B2B Invoice: To make amendments to details of outward supplies to a registered person of earlier tax periods

• 9B – Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients

• 9C – Amended Credit/ Debit Notes (Registered): To make amendments to details of credit or debit notes issued to the registered recipients of earlier tax periods

4A, 4B, 4C, 6B, 6C – B2B Invoices

To add an invoice for taxable outwards supplies to a registered person, perform the following steps:

1. Click the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services sold to a registered taxpayer).

Note: You can import the data from e-Way Bill (EWB) System by clicking on the IMPORT EWB DATA button. To view step-by-step instructions on how to do this, click here.

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2. The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD DETAILS button to add a new invoice for any receiver.

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3. The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver.

4. Select the checkbox for Deemed Exports or SEZ Supplies with payment or SEZ supplies without payment, Supply attract Reverse Charge, Inter-State Supplies attracting IGST as applicable.

Note: Deemed export details can be provided for payment of IGST, CGST and SGST payments.

5. In the Invoice No., Invoice Date and Total Invoice Value fields, enter the Invoice number, date of the invoice and value of the total invoice.

Note:

• The GSTIN should be registered on the date of invoice.

• Once the GSTIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto populated based on the GSTIN of the receiver.

• The auto-populated POS is editable. Depending on selected POS, the supply type gets auto populated.

• The screen will expand downwards, and more fields will appear to enter line item details of the invoice.

• In case of UN Bodies, Embassies, Government Offices or Other Notified persons, you need to provide Unique Identification Number (UIN) of the receiver.

• An invoice number should be alphanumeric with allowable special characters (/ and -) and unique for a given Financial Year (FY).

• Invoice date cannot be a future date or a date prior to the date of registering with GST.

6. Select the Supply attract Reverse Charge checkbox, in case supply made to the taxpayer is covered under the reverse charge mechanism.

7. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.

The fields for Central Tax and State/UT Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Cess field, enter the Cess amount.

Note: The Amount of Tax fields are auto populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount.

In case of Inter-State transaction:

In case the Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.

The fields for Integrated Tax will appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Cess field, enter the Cess amount.

Note: The Amount of Tax fields are auto populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.

8. Click the SAVE button to save the invoice details.

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9. You will be directed to the previous page and a message is displayed that Request accepted successfully.

Note: The status of the added invoice is Processed.

Here, you can also edit/delete the added invoices (under Actions).

Note: B2B invoices uploaded in Form GSTR-1/ IFF as a supplier will reflect in the B2B Invoices of the receiver in Form GSTR-2A/GSTR-2 in near real time. However, no action can be taken by receiver unless the Supplier files Form GSTR-1/ IFF.

All the invoices that you have uploaded for a given tax period are displayed under the “Uploaded by Taxpayer” tab.

10. Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page.

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Here, you can view receiver wise summary of invoices. A taxpayer can add invoice of the particular receiver by clicking on the particular receiver and then clicking on the ADD DETAILS button at the bottom of the page. Click the BACK button to go back to the GSTR-1/ IFF page.

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You will be directed to the Form GSTR-1/IFF landing page and the B2B Invoices tile in Form GSTR-1/IFF will reflect the number of invoices added along with Total Invoice Value, Total Taxable Value and Total Tax Liability.

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Note: To delete the saved details of any of the tables, click the RESET button. You can delete only the saved details of IFF and not the submitted or filed details.

Note: In case the Total Taxable value in normal B2B and CDNR (Credit / Debit Notes (Registered)) tables of IFF exceeds the amount of 50 Lakh, an error message is displayed.

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On submission of Form GSTR-1 with amount more than 50 Lakh, the status is changed to Error in Submission as shown in the screen shot below.

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Clicking the Error in submission link, the following message is displayed.

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To fix the error and submit the form successfully, click BACK and change the values in the B2B and CDNR (Credit / Debit Notes (Registered)) tables so that the total taxable value does not exceed the prescribed value of 50 Lakh.

9B – Credit / Debit Notes (Registered)

To add details of credit or debit notes for the registered user, perform the following steps:

1. Click the 9B – Credit / Debit Notes (Registered) tile to enter the details of credit or debit notes issued to the registered recipients.

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2. The Credit/Debit Notes (Registered) – Summary page is displayed. Click the ADD DETAILS button to add credit or debit note details.

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3. The Credit / Debit Notes (Registered) – Add Note page is displayed.

4. Select the checkbox provided Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?, in case supply is eligible to be taxed at a differential percentage of the existing rate of tax.

5.In the Receiver GSTIN/UIN field, enter the GSTIN of the receiver (registered taxpayer) to whom supply is made.

Note: The Receiver Name field is auto populated, when the user enters the GSTIN of the Receiver.

6. In the Debit/Credit Note No. field, enter the debit or credit note number.

Note: A Debit or Credit Note number should be unique for a given Financial Year (FY).

7. In the Debit/Credit Note Date field, enter the date on which the debit or credit Note was issued.

Note: The date should be before the end date of the tax period.

8. From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note.

9. In the Note Value field, enter the value of the note.

In case of Intra-State transaction:

In case the POS (place of supply) of the goods/ services is the same state as that of the supplier, the transaction is an Intra-State transaction.

The fields for Central Tax and State/UT Tax appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Cess field, enter the Cess amount.

Note: The Amount of Tax fields are auto populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.

In case of Inter-State transaction:

In case Place of Supply (POS) is different from the state of the supplier, transaction becomes an Inter-State transaction.

Notice, field for Integrated Tax appear.

a) In the Taxable Value field against the rates, enter the taxable value of the goods or services.

b) In the Cess field, enter the Cess amount.

Note: The Amount of Tax fields are auto populated based on the values entered in Taxable Value fields respectively. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and has to be entered by the taxpayer.

10 Click the SAVE button to save the details.

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11. You will be directed to the previous page and a message is displayed that Request accepted successfully.

Note: The status of the added Credit and Debit Notice is Processed.

Here, you can also edit/delete the added Credit and Debit Note (under Actions).

Uploaded by Taxpayer: The “Uploaded by Taxpayer” tab shows all the debit/credit note that you have uploaded for a given tax period.

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12. Click the BACK button to go back to the GSTR-1/ IFF page.

13. You will be directed to the GSTR-1/ IFF landing page and the 9B- Credit/ Debit Notes (Registered) tile will reflect the number of credit/debit notes added along with taxable value and tax amount which will be the net of debit notes and credit notes.

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9A – Amended B2B Invoice

To make amendments to details of outward supplies to a registered person furnished in returns of earlier tax periods, perform the following steps:

1. Click the 9A – Amended B2B Invoice tile.

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2. Select the Financial Year from the drop-down list.

3. In the Invoice No. field, enter the invoice number which you want to amend from earlier tax period.

4. Click the AMEND INVOICE button.

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5. In the Revised Invoice No. field, enter the revised invoice number for the previous invoice.

6. Select the Revised Date using the calendar. Make amendments to the details as required.

7. Click the SAVE button.

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You will be directed to the previous page and a message is displayed that Request accepted successfully.

Note: The status of the added invoice is Processed.

Here, you can also edit/delete the amended invoices (under Actions).

Similarly, you can amend the invoices uploaded by receiver, modified by receiver or rejected by receiver.

8. Click the BACK button.

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You will be directed to the GSTR-1/ IFF landing page and the 9A – Amended B2B Invoice tile in Form GSTR-1/ IFF will reflect the number of such invoices amended along with Total Tax Liability. It should be noted that you have to pay the tax in this tax period only on the differential liability.

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9C – Amended Credit/ Debit Notes (Registered)

To make amendments to details of credit or debit notes issued to the registered recipients of earlier tax periods, perform the following steps:

1. Click the 9C – Amended Credit/ Debit Notes (Registered) tile.

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2. Select the Financial Year from the drop-down list.

3. In the Credit/Debit Note No. field, enter the credit or debit number which you want to amend from earlier tax period.

4. Click the AMEND NOTE button.

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5. In the Revised Credit/ Debit Note No. field, enter the revised credit or debit Note number.

6. Select the Revised Credit/ Debit Note Date using the calendar. Make amendments to the details as required.

7. Click the SAVE button.

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You will be directed to the previous page and a message is displayed that Request accepted successfully.

Note: The status of the added note is Processed.

Here, you can also edit/delete the amended notes (under Actions).

8. Click the BACK button.

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9. You will be directed to the GSTR-1/ IFF landing page and the 9C – Amended Credit/ Debit Notes (Registered) tile in Form GSTR-1/ IFF will reflect the number of such invoices amended along with Taxable value and Tax amount which will be the differential amount (net of amended debit notes – amended credit notes)

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Note: Filing IFF for M1 and M2 of a quarter is an optional activity. However, it is mandatory to file Form GSTR-1 for M3 of the quarter.

3. Generate GSTR-1/ IFF Summary

1. Scroll down to the bottom of the IFF – Details of outward supplies of goods or services page and click the GENERATE IFF SUMMARY button to include the auto drafted details pending for action from recipients.

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After the summary generation is initiated, you will notice the message to check after one minute.

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After the summary is generated, you will notice a success message on top of the page.

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The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.

In case you want to see the summary instantly, after you have added the invoices, you can also generate the summary by clicking the GENERATE IFF SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary, earlier than 10 minutes, you will notice an error message on top of the page.

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4. Preview IFF

Once you have generated the IFF Summary to added invoices, click the PREVIEW button. This button will download the draft Summary page of your Form GSTR-1/ IFF for your review. It is recommended that you download this Summary page and review the summary of entries made in different sections with patience before submitting IFF. The PDF file generated would bear watermark of draft as the details are yet to be submitted.

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5. Acknowledge and Submit IFF

1. Select the acknowledgement checkbox stating that you have reviewed the details of preview and the information furnished is correct and are aware that no changes can be made after submitting the form.

Once you click the acknowledgement, the SUBMIT button will be enabled.

2. Click the SUBMIT button in the landing page to submit Form GSTR-1/ IFF.

Note: The submit button will freeze the invoices uploaded in the Form GSTR-1/ IFF for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice, you can upload those invoices in the next month.

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3. Click the PROCEED button.

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A success message is displayed.

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4. Refresh the page and the status of Form GSTR-1/ IFF changes to Submitted after the submission of Form GSTR-1/ IFF.

5. Click the PREVIEW button again at the bottom of the page, to download the submitted Form GSTR-1/ IFF in PDF format. The PDF file generated would now bear watermark of final.

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6. File Form GSTR-1/ IFF with DSC/ EVC

1. Click the FILE RETURN button.

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2. The Returns Filing for GSTR1/ IFF page is displayed. Select the Declaration checkbox.

3. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons – FILE WITH DSC or FILE WITH EVC.

4. Click the FILE WITH DSC or FILE WITH EVC button to file IFF.

Note: On filing of IFF, notification through e-mail and SMS is sent to the Authorized Signatory.

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FILE WITH DSC:

a. Click the PROCEED button.

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b. Select the certificate and click the SIGN button.

FILE WITH EVC:

a.  Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.

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5. The success message is displayed and ARN is displayed.

6. Click the BACK button.

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Status of the Form GSTR-1/ IFF changes to “Filed”.

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