Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers to file their details of outward supplies in first two months of the quarter. Article contains FAQs on How to Furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme & Manual on Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme.
Page Contents
- A. FAQs on How to Furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme
- Q.1 What is Invoice Furnishing Facility (IFF)?
- Q.2 Do I need to compulsorily file my invoices in M1 and M2 of every quarter in the IFF?
- Q.3 What is the due date for filing IFF? Can I file IFF after due date?
- Q.4 Will invoices reported in IFF reflect in my recipient’s Form GSTR-2A / 2B?
- Q.5 Is there any late fee applicable on late filing of IFF?
- Q.6 What are the pre-requisites for filing IFF?
- Q.7 Where can I view the IFF form to be filled for a month?
- Q.8 Will IFF option be available every month?
- Q.9 Do I have to re-enter the details already entered in invoice furnishing facility while filing Form GSTR-1 for the relevant quarter?
- Q.10 Does IFF include all the tables that are there in Form GSTR-1?
- Q.11 What happens if I miss the end date of IFF?
- Q.12 Where can I view the filed IFF forms?
- Q.13 For which months of a quarter will I be able to delete saved data using the RESET button?
- Q.14 What will happen once taxpayer resets data in M1/M2 of IFF?
- Q.15 I have submitted IFF details, will I still be able to delete the details using RESET button?
- Q.16 How can I view the summary of details that I entered in different tiles of IFF?
- Q.17 How frequently can I generate the summary of details using GENERATE IFF SUMMARY button?
- Q.17 Do I have any option to view details filled in IFF form, before submitting it?
- Q.18 I have filled details in all the relevant tables of IFF for M1/M2. How do I submit the details?
- Q.19 I have submitted my Form GSTR-1/ IFF for a month, can I make changes in the form before filing IFF for that month?
- Q.20 Is filing of Form IFF form different from filing Form GSTR-1 or any other return/ statement?
- Q.21 Which filing options can I use to file Form GSTR-1/ IFF?
- Q.22 I am not able to file Form IFF, as the status on submission says “Error in submission”. What does the error imply?
- Q.23 Can I move IFF data from previous quarter to the current one?
- Q.24 For which all months of a quarter can I move the IFF data?
- Q.25 How do I move data from my saved IFF for a month to the next month?
- Q.26 Though I do have the saved IFF data in the previous month but I do not wish to move it to the current month, does the data will still get automatically moved to the next month when I file return?
- B. Manual on Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme
A. FAQs on How to Furnish Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme
Overview
Q.1 What is Invoice Furnishing Facility (IFF)?
Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers who are in QRMP scheme, to file their details of outward supplies in first two months of the quarter (M1 and M2), to pass on the credit to their recipients. IFF consists of the following Tables of FORM GSTR-1:
a. 4A, 4B, 4C, 6B, 6C – B2B Invoices
b. 9B – Credit/ Debit Notes (Registered)
c. 9A – Amended B2B Invoices
d. 9C – Amended Credit/ Debit Notes (Registered)
IFF is an optional facility provided to quarterly taxpayers only. If IFF is in Submitted status, then filing of IFF is mandatory. In case, submitted IFF is not filed then taxpayer cannot file their Form GSTR-1 for the quarter.
Q.2 Do I need to compulsorily file my invoices in M1 and M2 of every quarter in the IFF?
No, IFF is an optional facility provided to quarterly taxpayers in QRMP Scheme.
Q.3 What is the due date for filing IFF? Can I file IFF after due date?
For M1 and M2 (first two months of the quarter), IFF is to be filed by 13th of succeeding month. The facility to Save/Submit details in IFF remains open till 13th of the succeeding month and such details can be filed even after 13th. The remaining outward supplies which remain to be filed can be reported in next month’s IFF or in the quarterly Form GSTR-1, as applicable.
It may be noted that if IFF is not Submitted/Filed till the Due Date, the same will expire after the Due Date of IFF and the quarterly taxpayers, who are in QRMP scheme, cannot pass on credit to their recipients for that month.
Q.4 Will invoices reported in IFF reflect in my recipient’s Form GSTR-2A / 2B?
Yes, all invoices saved/submitted/filed in IFF will flow to Form GSTR-2A of your recipient and upon filing will reflect in Form GSTR-2B of your recipient.
Q.5 Is there any late fee applicable on late filing of IFF?
No, there will be no late fee applicable on late filing of IFF, as IFF is neither mandatory nor allowed to be filed after the due date.
Pre-requisites
Q.6 What are the pre-requisites for filing IFF?
Pre-requisites for filing IFF are:
a. The taxpayer must be a registered taxpayer who has opted for quarterly filing in the QRMP.
b. The taxpayer must have opted out of composition scheme and simultaneously opted for quarterly filing in QRMP scheme.
c. The taxpayer must have filed their latest applicable monthly/ quarterly return before opting in for QRMP Scheme on the Portal.
d. The taxpayer must have a valid User ID and password.
e. The taxpayer must have opted to file both Form GSTR-1 and Form GSTR-3B, on quarterly frequency.
Login and Navigate to IFF page
Q.7 Where can I view the IFF form to be filled for a month?
To view the IFF form for M1 and M2 of any month, login to GST portal using your valid credentials and navigate to Returns > Services > Returns Dashboard.
The File Returns page is displayed. Select the Financial Year & Return Filing Period (Any of first two months of the quarter) for which you want to file the return from the drop-down list and click the SEARCH button. The pending IFF forms for M1 and M2 will get displayed.
Q.8 Will IFF option be available every month?
No, IFF option will be available for month M1 and M2 (first two months) for every quarter. The option to file such invoices will expire by the 13th of the next month. For example, the facility for the month of January will expire by 13th of February.
Enter Details in Various Tables
Q.9 Do I have to re-enter the details already entered in invoice furnishing facility while filing Form GSTR-1 for the relevant quarter?
Invoices reported in the Invoice Furnishing Facility (IFF), for the first and second months of a quarter, are not required to be entered again while preparing the Form GSTR-1 for the said quarter. .
Q.10 Does IFF include all the tables that are there in Form GSTR-1?
No, IFF includes that only the following B2B tables, in which you can fill details.
a. 4A, 4B, 4C, 6B, 6C – B2B Invoices
b. 9B – Credit / Debit Notes (Registered) – CDNR
c. 9A – Amended B2B Invoice – B2BA
d. 9C – Amended Credit/ Debit Notes (Registered) – CDNRA
Q.11 What happens if I miss the end date of IFF?
Post IFF due date, you will be able to only view or download the IFF form and not Save or Submit the form. However, submitted IFF can be filed even after the due date. Further, you can reset the details filled and saved before the end date by clicking the RESET button on GSTR-1/ IFF page.
Q.12 Where can I view the filed IFF forms?
You can view the filed IFF forms under the ‘View Filed returns’ and ‘Track return status’ option.
RESET Function
You can use the RESET button to delete the entire saved data, for the specific return period, but not yet submitted or filed in their Form GSTR-1/IFF, irrespective of your filing preference or profiles (monthly or quarterly taxpayers). RESET button will also enable taxpayers to delete Saved records in expired IFF, which is not Submitted or Filed. RESET button will be disabled once IFF is submitted.
Q.14 What will happen once taxpayer resets data in M1/M2 of IFF?
IFF records which were auto-populated in recipient’s Form GSTR-2A will be deleted, once the taxpayer resets their IFF for M1/M2.
No, you cannot delete the submitted IFF details. The RESET button can be used to delete only the Saved records, and not the records which are Submitted or Filed details.
Generate IFF Summary
Q.16 How can I view the summary of details that I entered in different tiles of IFF?
You can click the GENERATE IFF SUMMARY button available at the end of tiles on IFF dashboard page, to generate and view summary of details entered. Navigate to Services > Returns > Returns Dashboard > Select the Financial Year, Quarter and Period (Month) > PREPARE ONLINE > GENERATE IFF SUMMARY option.
The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.
In case you want to see the summary immediately 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, before expiry of 10 minutes from previous attempt, you will notice an error message on top of the page.
Preview IFF
Q.17 Do I have any option to view details filled in IFF form, before submitting it?
Yes, you can click the PREVIEW IFF button available at the bottom of the GSTR-1/ IFF page to view the details that you entered in the IFF form.
Acknowledge and Submit IFF
Q.18 I have filled details in all the relevant tables of IFF for M1/M2. How do I submit the details?
You can submit the details by clicking the SUBMIT button available at the bottom of the GSTR-1/ IFF page, provided data filled in each Table was saved by you.
Q.19 I have submitted my Form GSTR-1/ IFF for a month, can I make changes in the form before filing IFF for that month?
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 or want to edit already filed records, you can upload/edit those records in the next months of Form GSTR-1 or IFF.
File Form IFF
Q.20 Is filing of Form IFF form different from filing Form GSTR-1 or any other return/ statement?
No, the filing of Form IFF form is similar to filing any other return/statement.
Q.21 Which filing options can I use to file Form GSTR-1/ IFF?
You can use either of File with DSC or File with EVC options to file Form GSTR-1/ IFF.
Taxable Value Exceeds 50 Lakh
Q.22 I am not able to file Form IFF, as the status on submission says “Error in submission”. What does the error imply?
The Error in submission implies that the Cumulative value of all records reported in this IFF may be more than Rs.5 Croes. If the prescribed value in Form IFF is more than Rs. 5 Crores, the system will not allow you to file the IFF. To correct the error in submission status, certain records may be removed, so that the cumulative value of invoices in this period is not more than Rs.5 Crores.
Move Functionality
Q.23 Can I move IFF data from previous quarter to the current one?
No, you can not move IFF data across quarters. You can move data only within a quarter.
Q.24 For which all months of a quarter can I move the IFF data?
You can move the saved IFF data from M1 to M2 and from M2 to M3 of a quarter. For example: in July to Sep quarter, the saved IFF data from July can be moved to August and from August to September.
Q.25 How do I move data from my saved IFF for a month to the next month?
If you are a Quarterly taxpayer, you can move or reset first month (M1) IFF saved records in second month (M2) of the quarter, if the M1 IFF is expired. Similarly, you can move or reset IFF records saved in first two months (M1 and M2) of a quarter in the last month (M3) of the quarter.
You will get a pop-up message on your screen to either move or reset the already IFF saved records of M1, M2 or M3, when you click the PREPARE ONLINE button on Form GSTR-1 of M2 or M3 respectively.
Q.26 Though I do have the saved IFF data in the previous month but I do not wish to move it to the current month, does the data will still get automatically moved to the next month when I file return?
No, the data can not move automatically from one month to another without your permission. Unless you select the YES option on the pop-up message, the data will not move. Select the NO option to stop moving data from the previous month and the saved records in the previous month will be deleted.
B. Manual on Furnishing Documents in Invoice Furnishing Facility (IFF) under QRMP Scheme
The Invoice Furnishing Facility is an optional facility provided to Quarterly taxpayers under QRMP Scheme. The taxpayers in QRMP Scheme can file their details of outward supplies for the first two months of a quarter (M1 and M2), to pass on the credit to their recipients. For the third month (M3) of the Quarter, the taxpayer is required to file the quarterly Form GSTR-1.
To file IFF for M1 or M2 of a quarter, perform following steps:
A. Login and Navigate to IFF page
B. Enter Details in Various Tables
C. Generate Form IFF Summary
D. Preview IFF
E. Acknowledge and Submit Form IFF
F. File Form GSTR-1/ IFF with DSC/ EVC
A. 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 option.
2. The File Returns page is displayed. Select the Financial Year, Quarter & Period (Month 1 or Month 2 of a quarter) for which you want to file the IFF from the drop-down list and click the SEARCH button. In the Invoice Furnishing Facility tile, click the PREPARE ONLINE button if you want to prepare the return by making entries directly in the form, on the GST Portal.
Note:
- For Month (M3) period of a quarter, you can file Form GSTR-1.
- You can click the PREPARE OFFLINE button to upload the JSON file containing details of outward supplies through the Returns Offline Tool.
2.1 You will get a pop-up message on your screen to either move or reset the already IFF saved records of M1, M2 or M3, when you click the PREPARE ONLINE button on Form GSTR-1 of M2 or M3 respetively. Click YES to move the saved IFF data from the previous month to the current month. Click NO to delete the saved records in the previous month and add new data in the current month.
Note:
- If you are a Quarterly taxpayer, you can move or reset first month (M1) IFF saved records in second month (M2) of the quarter, if the M1 IFF is expired.
- Similarly, you can move or reset IFF records saved in first two months (M1 and M2) of a quarter in the last month (M3) of the quarter.
For example:
- You had some saved IFF records in the July month and you did not file return for that month and it got expired. Now, when you click the PREPARE ONLINE button of IFF tile for the month of August, you will have the option to either move those saved IFF records from the month of July to August or delete them from the system.
- Similarly, if you have some saved IFF records in the month of July and August (the date for filing returns got expired) and now, you are filing Form GSTR-1 for the month of September, then you will have the option to either move the saved IFF records of July and August to September, or delete those records.
The pop-up message is displayed to check if you wish to add the saved IFF records of previous month to M2 or M3. The pop-up appear when you click the PREPARE ONLINE button on M3 Form GSTR-1 and M2 IFF tile.
Note: The IFF saved data in a month can be moved within a quarter only and not across quarters. The move functionaly is available only for M1 and M2 of a quarter and not M1.
3. The IFF – Invoice Details page is displayed with relevant tables as part of IFF.
B. Enter Details in Various Tables
- 4.1 Table 4A, 4B, 4C, 6B, 6C – B2B Invoices: To add an invoice for taxable outwards supplies to a registered person
- 4.2 Table 9B – Credit / Debit Notes (Registered): To add details of credit or debit notes issued to the registered recipients
- 4.3 Table 9A – Amended B2B Invoice: To make amendments to details of outward supplies to a registered person for earlier tax periods
- 4.4 Table 9C – Amended Credit/ Debit Notes (Registered): To make amendments to details of credit or debit notes issued to the registered recipients for earlier tax periods
4.1 Table 4A, 4B, 4C, 6B, 6C – B2B Invoices
To add an invoice for taxable outwards supplies to a registered person, perform the following steps:
4.1.1 Click the 4A, 4B, 4C, 6B, 6C – B2B Invoices tile to enter the invoice details for B2B transactions (goods/ services supplied to a registered taxpayer).
Note: You can also 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.
4.1.2 The B2B Invoices – Receiver-Wise-Summary page is displayed. Click the ADD DETAILS button to add a new invoice for any recipient.
4.1.3 The B2B – Add Invoice page is displayed. In the Receiver GSTIN/UIN field, enter the GSTIN or UIN of the receiver. 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: In case, you select Type as an SEZ recipient for adding invoices in B2B and CDNR tiles and further select:
- SEZ Supplies with Payment: The system calculated IGST value gets displayed in the Integrated Tax field. In case you wish to change the IGST tax amount, you can make the changes. However, the total IGTS tax amount can not be zero if the record belongs to SEZWP category.
- SEZ Supplies without Payment: For any of the rates selected for taxable amount entered for items, the IGST tax amount and CESS amount fields will be disabled. You will be able to add values only in the Taxable amount field.
Note: Deemed export details can be provided for payment of IGST, CGST and SGST payments.
4.1.4 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 must be registered on the date of invoice.
- Once the GSTIN/UIN of the receiver is entered, Receiver Name, POS and Supply Type fields are auto populated based on the GSTIN/UIN 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 recipient.
- 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.
4.1.5 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.
4.1.6 (a) 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 in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.1.6 (b) 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 in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.1.7 Click the SAVE button to save the invoice details.
4.1.8 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the Invoices – Receiver-Wise-Summary page.
Note:
- The status of the added invoice is Processed. Here, you can also edit/delete the added invoices (under Actions).
- All invoices saved/submitted/filed in IFF will flow to Form GSTR-2A of your recipient and upon filing IFF will reflect in Form GSTR-2B of your recipient.
- All the invoices that you have uploaded for a given tax period are displayed under the “Uploaded by Taxpayer” tab.
4.1.9 Here, you can view receiver wise summary of invoices. A taxpayer can add invoice of the particular receiver by clicking on their GSTIN 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.
4.1.10 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 after the summary is updated which is discussed in section Generate Form IFF Summary.
4.2 Table 9B – Credit / Debit Notes (Registered)
To add details of credit or debit notes for the registered user for previous/same period, perform the following steps:
4.2.1 Click the 9B – Credit / Debit Notes (Registered) tile to enter the details of credit or debit notes issued to the registered recipients.
4.2.2 The Credit/Debit Notes (Registered) – Summary page is displayed. Click the ADD DETAILS button to add credit or debit note details.
4.2.3 The Credit / Debit Notes (Registered) – Add Note page is displayed. 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.
4.2.4 In the Receiver GSTIN/UIN field, enter the GSTIN/UIN of the receiver (registered taxpayer) to whom supply is made.
Note: The Receiver Name field is auto populated, when the user enters the GSTIN/UIN of the Receiver.
4.2.5 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).
4.2.6 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.
4.2.7 From the Note Type drop-down list, select whether the details added are for a Debit or Credit Note. In the Note Value field, enter the value of the note.
4.2.8 (a) 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 in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.2.8 (b) 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 in the respective field is auto populated, based on the value entered in Taxable Value field. However, the taxpayer can edit the tax amount. The CESS field is not auto populated and must be entered by the taxpayer.
4.2.9 Click the SAVE button to save the invoice details.
4.2.10 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button to go back to the GSTR-1/ IFF page.
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.
4.2.11 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 after the summary is updated which is discussed in section Generate Form IFF Summary.
4.3 Table 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:
4.3.1 Click the 9A – Amended B2B Invoice tile.
4.3.2 Select the Financial Year from the drop-down list. In the Invoice No. field, enter the invoice number which you want to amend from earlier tax period. Click the AMEND INVOICE button.
4.3.3 Amended B2B – Amend Invoice page is displayed. In the Revised Invoice No. field, enter the revised invoice number for the previous invoice. Select the Revised Date using the calendar. Make amendments to the details like POS, Total Invoice Value, Taxable Value etc. as required. Click the SAVE button.
4.3.4 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button.
Note: The status of the added invoice is Processed. Here, you can also edit/delete the amended invoices (under Actions).
4.3.5 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 any change in tax amount/ tax rate due to amendment in Invoice details may lead to differential tax liability after the summary is updated which is discussed in section Generate Form IFF Summary.
4.4 Table 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:
4.4.1 Click the 9C – Amended Credit/ Debit Notes (Registered) tile.
4.4.2 Select the Financial Year from the drop-down list. In the Credit/Debit Note No. field, enter the credit or debit number which you want to amend from earlier tax period. Click the AMEND NOTE button.
4.4.3 Credit/Debit Notes (Registered) page is displayed. In the Revised Credit/ Debit Note No. field, enter the revised credit or debit Note number. Select the Revised Credit/ Debit Note Date using the calendar. Make amendments to the details like POS, Note Type, Note Value, Taxable Value as required. Click the SAVE button.
4.4.4 You will be directed to the previous page and a message is displayed that Request accepted successfully. Click the BACK button.
Note: The status of the added invoice is Processed. Here, you can also edit/delete the amended invoices (under Actions).
4.4.5 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 notes amended along with Taxable value and Tax amount which will be the differential amount (net of amended debit notes – amended credit notes) after the summary is updated which is discussed in section Generate Form IFF Summary.
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.
C. Generate Form IFF Summary
5. Scroll down to the bottom of theIFF – Details of outward supplies of goods or servicespage and click the GENERATE IFF SUMMARY button, to update the tile summary after updating entries in any (or all) the tables.
Note: To delete the saved details of all the tables at one go, click the RESET button. You can delete data only if Form IFF is in save stage (and not if Form IFF is either in submitted or filed stage). You can avoid updating summary after making only few entries in the tiles.
6. After the summary generation is initiated, you will notice the message to check after one minute.
7. After the summary is generated, you will notice a success message on top of the page.
Note:
- The summary is generated by the GST Portal automatically at an interval of every <30 minutes>.
- In case you want to see the summary immediately 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, before expiry of 10 minutes from previous attempt, you will notice an error message on top of the page.
D. Preview IFF
8. 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 before submitting IFF. The PDF file generated would bear watermark of draft as the details are yet to be submitted.
9. Draft Form IFF is downloaded in pdf format.
E. Acknowledge and Submit IFF
10. 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 get enabled. 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.
Note:
- In case the Total Taxable value in normal B2B and CDNR (Credit / Debit Notes (Registered)) tables of IFF exceeds the amount of Rs. 5 Crores, an error message is displayed.
- On submission of IFF with amount more than Rs. 5 Crores, the status is changed to Error in Submission as shown in the screen shot below.
- Clicking the Error in submission link, the following message is displayed. The Error in submission implies that the Cumulative value of all records reported in this IFF should be within Rs.5 Crores. As the prescribed value to be able to file Form IFF is less than or equal to 5 Crores, the system is not allowing you to file the return. To fix the error and submit the form successfully, click BACK and remove few records from this IFF and report them in subsequent IFF or GSTR-1 and then try filing again.
11. Click the PROCEED button.
12. A success message is displayed that request has been submitted successfully.
13. Refresh the page and the status of Form GSTR-1/ IFF changes to Submitted after the submission of Form GSTR-1/ IFF. Click the PREVIEW button again at the bottom of the page, to download the submitted Form GSTR-1/ IFF in PDF format.
14. The PDF file generated would now bear watermark of final.
6. File Form GSTR-1/ IFF with DSC/ EVC
15. Click the FILE RETURN button.
16. The Returns Filing for GSTR1/ IFF page is displayed. Select the Declaration check box. In the Authorised Signatory drop-down list, select the authorized signatory. This will enable the two buttons – FILE WITH DSC or FILE WITH EVC. 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.
17 (a) FILE WITH DSC: Click the PROCEED button. Select the certificate and click the SIGN button.
17 (b) FILE WITH EVC: Enter the OTP sent on email and mobile number of the Authorized Signatory registered at the GST Portal and click the VERIFY button.
18. The success message is displayed and ARN is displayed. Status of the Form GSTR-1/ IFF changes to “Filed”.
I failed to file iff for the month of January 2021 and the same I included while filing iff for the month of February, is it ok to do so and will recipient be able to see January invoices in this case?? Please assist