Quick Summary
The taxpayers under QRMP scheme have a facility to file Invoice Furnishing Facility (IFF) in first two months of the quarter and file Form GSTR-1 in third month of the quarter. As IFF is an optional facility it cannot be filed after the end date (13thof the month succeeding the IFF period). The document saved in IFF, where taxpayer has not filed by the end date, cannot be filed anymore. Hence taxpayers are requested to declare such document in the GSTR-1 for the quarter. Hence, before filing of
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FAQ :
The QRMP scheme allows taxpayers to file their GST returns quarterly. They have the option to use the Invoice Furnishing Facility (IFF) for the first two months of the quarter.
IFF is an optional facility for QRMP taxpayers to furnish invoices for the first two months of a quarter. It cannot be filed after its end date.
Saved but not filed IFF records for January or February 2021 must be deleted using the RESET button before filing the GSTR 1 for the Jan-Mar 2021 quarter. These records should then be added to the quarterly GSTR 1.
Submitted but not filed IFF records for January or February 2021 must be filed before you file your GSTR 1 for the Jan-Mar 2021 quarter.
The IFF must be filed by the 13th of the month succeeding the IFF period.
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