To file GSTR 1 / IFF

Save Share

This query is : Resolved

Quick Summary

This discussion clarifies how to file GSTR 1 and the Invoice Furnishing Facility (IFF) for businesses with export or B2C sales made without GST against an LUT. Experts advise that if you've opted for quarterly filing, you can file a NIL IFF monthly if there are no B2B transactions. To file monthly returns for B2C and export supplies, you'll need to opt for monthly filing at the quarter's end.

Nishant Gandhi

Nishant Gandhi (Querist)
Follow

09 November 2023 Respected Expert,

We are doing business of data entry work for Outside India & we shall raise the invoice without GST against LUT & We are quartely basis.

Kindly advise how to file the GSTR 1 / IFF on monthly basis as we have not any business of B2B. we have made all sales outside india & made invoice NO GST against LUT.
OR
We have to file NIL return ?

Kindly advise

CA. Ankit Vijaywargiya

CA. Ankit Vijaywargiya (Expert)
Follow

09 November 2023 If you have opted Quarterly filing of Return than you can file IFF on monthly basis for B2B invoices only.

If you intends to file monthly return (GSTR-1) for your B2C and Export supply than at the end of current quarter you have to opt option of "Monthly Filing"

Message likes : 1 times

Nishant Gandhi

Nishant Gandhi (Querist)
Follow

10 November 2023 Thanks sir for your advise. Can you please advise that we opted quarterly so we have to file NIL IFF ?