Step-by-Step Process for Updating Invoices Using the Invoice Furnishing Facility (IFF)

Invoice Furnishing Facility

IFF full form in GST is Invoice Furnishing Facility (IFF in GST)was introduced by the Central Government vide Notification 82/2020 dated 10 November 2020 to support the Quarterly Return Monthly Payment (QRMP) iff scheme GST. Please refer to this article for an overview of the IFF GST. In this article, we will discuss what is iff and the step-by-step process for updating invoices using the GST IFF.

How to file IFF in GST and IIF login?

Step 1:  Log in to the iff in GST portal and click on Services, Returns, Returns Dashboard

Step 2: Select the ‘Financial Year’, ‘Quarter’ and ‘Period’ (Month 1 or Month 2) for which invoices are to be updated in the IFF facility GST (IFF) and then click on ‘Search’. After that, select ‘Prepare Online’ under ‘Details of outward supplies of goods or services’. Taxpayers should note that for Month 3 of a quarter, gstr-1/iff  has to be filed.

Within the IFF, the following tiles will be displayed:

• Table 4.1 - 4A, 4B, 4C, 6B, 6C - B2B Invoices
• Table 4.2 - 9B - Credit / Debit Notes (Registered)
• Table 4.3 - 9A - Amended B2B Invoice
• Table 4.4 - 9C - Amended Credit/ Debit Notes (Registered)

Step 3: Select the tile for Table 4.1 - 4A, 4B, 4C, 6B, 6C - B2B Invoices and add all the B2B invoices for the period. Alternatively, the details of the invoices can be imported from the e-Way Bill data by clicking on ‘Import EWB Data’.

Step 4: After clicking on ‘Add Details’ (highlighted above), enter the ‘Receivers GSTIN/UIN’, ‘Invoice No.’, ‘Invoice Date’, ‘Point of Sale (POS)’, and ‘Total Invoice Value’ along with Taxable Value and Amount of Tax against the applicable GST rate.  After entering the invoice details, click on ‘Save’.

Note: When the ‘Type of Supply’ is ‘Intra-state’, Central Tax and State / UT Tax Columns will appear instead of integrated tax. Step 5: The details entered above will appear as follows:

After all the invoices are added, select ‘Back’, and the Taxpayer will be redirected to the landing page (shown in step 2).

Step 6: If the Taxpayer has issued any debit or credit notes, then the Taxpayer can select the ‘9B - Credit / Debit Notes (Registered)’  tile.

Step 7: Select the tile for Table 4.2 - 9B - Credit / Debit Notes (Registered) and add all the Credit / Debit Notes for the period and select ‘Add Details’.

Step 8: Select the checkbox provided ‘Is the supply eligible to be taxed at a differential percentage (%) of the existing rate of tax, as notified by the Government?’, if the supply is eligible to be taxed at a differential percentage of the existing rate of tax. After that, update the other required details like ‘Receivers GSTIN/UIN’, ‘Debit/Credit Note No.’, ‘Debit/Credit Note Date’, ‘Note Type (Credit/Debit)’, ‘Note Value’ and ‘POS’ along with Taxable Value and Amount of Tax against the applicable GST rate.  After entering the details of the Debit/Credit Note, click on ‘Save’.

Note: When the ‘Type of Supply’ is ‘Intra-state’, Central Tax and State / UT Tax Columns will appear instead of integrated tax.

Step 9: The details entered above will appear as follows:

After all the Credit/ Debit Notes are added, select ‘Back’, and the Taxpayer will be redirected to the Landing Page.

Step 10: In case any invoices filed in earlier periods need to be amended, select the tile for Table 4.3 - 9A - Amended B2B Invoice.

Step 11: Select the ‘Financial Year’ and enter the invoice number to be amended and click on ‘Amend Invoice’.

Step 12: After clicking on ‘Amend Invoice’, enter the ‘Receivers GSTIN/UIN’, ‘Revised Invoice No.’, ‘Revised Date’, ‘Point of Sale (POS)’, and ‘Total Invoice Value’, as required, along with Taxable Value and Amount of Tax against the applicable GST rate.  After entering the details of the amended invoice, click on ‘Save’.

Step 13: The details entered above will appear as follows:

After applicable invoices are amended, select ‘Back’, and the Taxpayer will be redirected to the Landing Page.

Step 14: In case any Credit/Debit Notes filed in earlier periods need to be amended, select the tile for Table 4.4 - 9C - Amended Credit/ Debit Notes (Registered)

Step 15: Select the ‘Financial Year’ and enter the Credit/Debit Note number to be amended and click on ‘Amend Note’.

Step 16: In the Revised Credit/ Debit Note No. field, enter the revised credit or debit Note number. Enter the Revised Credit/ Debit Note Date and amend details like ‘POS’, ‘Note Type’, ‘Note Value’, ‘Taxable Value’ as required. After entering the details of the amended note, click on ‘Save’.

Step 17: The details entered above will appear as follows:

After applicable Notes are amended, select ‘Back’, and the Taxpayer will be redirected to the Landing Page.

Step 18: After all the invoices, Credit/Debit notes, and any amended invoices/credit notes/debit notes are updated, select ‘Generate IFF summary’.

Step 19: It may take a minute to generate. After that, a success message will be displayed on top of the page, and all details in the tiles will be updated.

Taxpayers must note that the IFF Summary can be generated once every 10 minutes, and the portal will automatically calculate the IFF summary every 30 minutes. An error message will be displayed if the Taxpayer tries to generate an IFF summary within 10 minutes of the previous report.

Step 20: After the final IFF Summary is generated, select ‘Preview’ and download the draft report in PDF and review the same.

Step 21: After the Taxpayer is satisfied with the details added, they can select the acknowledgement checkbox and click on ‘Submit’ to file the details.

Taxpayers must note that the IFF can be used only if the Taxable Value is less than INR 50 Lakhs in a calendar month. In case the Taxable Value exceeds the limit, then an error message will be displayed.

Step 22: In case there are no errors, the Taxpayer can click on ‘Proceed’.

The status will change to ‘Submitted’.

Step 23: After the IFF data is submitted, the Taxpayer shall file the same and e-Verify using Digital Signature Certificate (DSC)/Electronic Verification Code (EVC).

Step 24: Select the Declaration checkbox and the option for filing.

Step 25: The status of the IFF will change to ‘Filed’ (if successfully filed).