GST Portal New Update: IFF Facility now available on Offline Tool

GSTR-1 Filing offline tool has been updated. Now, Quarterly taxpayers opting to furnish invoices using invoice furnishing facility (IFF) can use offline utility. However, they can import details only for the following tables:

1. Table 4A, 4B, 4C, 6B, 6C – B2B invoices
2. Table 9B – Credit/ Debit Notes (Registered) – CDNR
3. Table 9A – Amended B2B invoices
4. Table 9C – Amended Credit/Debit Notes (Registered)

The option to upload details in IFF can be availed till the 13th of the subsequent month. Any invoices remaining to be furnished can be filed using the IFF in the subsequent month IFF or in the quarterly Form GSTR-1. For e.g. for Apr-June qtr., B2B invoices for the month of April (M1) can be filed in IFF by a taxpayer till 13th May. Any IFF which is not filed till the due date of the 13th of the subsequent month will expire.

IFF is an optional facility provided to taxpayers under QRMP scheme to pass on Input Tax Credit (ITC) to their recipients for M1 and M2 months of a quarter. However, filing of Form GSTR-1 for M3 month of a quarter is mandatory.

Records uploaded in IFF by the Supplier will reflect in Form GSTR-2A/2B of the Recipient.

Records filed in IFF need not be filed again in Form GSTR-1 of that quarter.

Only the details saved in IFF can be deleted/edited using the RESET button. Once submitted or filed, these details can’t be deleted.

Refer Video for more details: