GSTR 1 Filing under QRMP Scheme for Jan-March 2021



Quick Summary
Taxpayers using the QRMP scheme for the January-March 2021 quarter need to be aware of specific filing procedures for GSTR 1. The Invoice Furnishing Facility (IFF) for the first two months is optional and has a strict deadline. Any documents saved but not filed in the IFF for January or February 2021 must be handled correctly before filing the quarterly GSTR 1. This may involve deleting and re-adding saved records or filing submitted IFFs before the quarterly submission.

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 docu
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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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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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