GST_IFF · monthly Return

IFF (QRMP): Due Date, Checklist & Penalty Details

Statutory filing schedule, legal sections under CGST Rules, 2017, client document requirements, and late filing consequences for Indian practitioners.

AI Overview Direct Answer

Invoice Furnishing Facility (IFF) allows quarterly filers under QRMP to upload B2B outward invoices for the first two months of the quarter by the 13th day of the subsequent month. It is optional but critical for enabling client buyers to claim Input Tax Credit on time.

Section: Rule 59(2) (QRMP Scheme) · Regulator: CBIC / GSTN · Reviewed by: FCA Tax Practitioner

Statutory Act & Section

Rule 59(2) (QRMP Scheme)

CGST Rules, 2017

Standard Due Date

Day 13 of subsequent month

Subject to statutory holiday extensions

Who is required to file?

Quarterly filers under QRMP scheme opting to upload B2B invoices.

Statutory Penalty / Late Fee

Late fee as applicable

Client Document Collection Checklist

Required records to collect from the client before filing IFF (QRMP):

CORS Template

B2B Outward Invoices

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Zero-Touch WhatsApp Follow-ups & Magic Upload Link

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Related GST Compliances

GST_GSTR1

GSTR-1 (Outward Supplies)

GSTR-3B (Summary Return)

Due: Day 20