One of my client defaulted to deemed QRMP scheme, where didn't had supply or sale except input tax credit. However, later he raised supply of service bill (b2b) for ₹ two crores. My query is when uploading the B2B sales through IFF, it is not accepting. And said that cumulative value cannot exceed ₹50 lakh.
The B2B customer(recipient) paid the amount for the supply, requested to submit GSTR1 for ITC claim in the hands of recipient.
However, Invoice Furnishing Facility is not allow me to file the invoices more than ₹50 lakhs.
What I have to do? If we are not upload the B2B supply more than ₹50 lakh, the recipient ITC is questionable...
Menu
QRMP invoice upload
Replies (1)
Hey Venkateswarlu,
This is a classic issue with the QRMP scheme and the Invoice Furnishing Facility (IFF).
Key points:
-
Under QRMP, you can upload invoices via IFF for B2B supplies, but the total invoice value per quarter must not exceed ₹50 lakh.
-
Since your client’s B2B sales are ₹2 crores (way beyond ₹50 lakh), they cannot upload all invoices through IFF.
What to do:
-
Opt-out of QRMP scheme for the remaining months of the quarter (or for the next quarter) and file normal monthly GSTR-1. This will allow filing all invoices without the ₹50 lakh cap.
-
File a Nil IFF return for that quarter (if no invoices ≤ ₹50 lakh) and then file the GSTR-1 separately after opting out.
-
Inform the recipient that the ITC claim is valid only after filing the GSTR-1 properly.
Action steps:
-
Client should opt out of QRMP scheme in the GST portal → Services → Returns → Opt-out of Quarterly Return (before the due date of return).
-
File monthly GSTR-1 for the month where the invoice exceeds ₹50 lakh.
This will ensure that the invoices are reported correctly and the recipient can claim ITC without issues.
Recent Topics :
- FAI & FAST-DS 2026 query
- Is GST registration mandatory in this case
- Buying a residential flat in Goa: should my wife b
- Income tax filling
- Applicability of RCM in the case of import of serv
- Confusion in gst registration for service category
- Itc claimed from return defaulters
- Gst input credit
- CAN PARTNERSHIP FIRM SIGN SERVICE AGGREMENT WITH A
- E-waybill
Related Topics :
CAclubindia
