What is IFF (Invoice Furnishing Facility)?

The Invoice Furnishing Facility (IFF) is a feature under the GST system designed specifically for quarterly return filers (businesses with a turnover of up to ₹5 crores) who prefer to share their B2B invoice details monthly.

With IFF, you can:

Report invoices monthly while continuing to file GSTR-1 on a quarterly basis.

Ensure your B2B buyers can claim Input Tax Credit (ITC) promptly each month, as they can see these invoices in their own GST portal without waiting for the quarter-end.

Why Use IFF? IFF helps streamline cash flow for your clients by ensuring they get their tax credits each month, even if you file quarterly. However, it’s important to note that IFF only allows you to submit monthly invoices up to the 13th of the succeeding month (e.g., for September, the deadline is October 13th). Only B2B invoices need to be submitted; B2C invoices are reported directly in your quarterly GSTR-1 filing.