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

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

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

Invoice Furnishing Facility

Step 2: Select the ‘Financial Year’, ‘Quarter’ and ‘Period’ (Month 1 or Month 2) for which invoices are to be updated in the 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 has to be filed.

Invoice Furnishing Facility

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)

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

Invoice Furnishing Facility

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:

Invoice Furnishing Facility

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.

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

Invoice Furnishing Facility

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:

Invoice Furnishing Facility

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.

Invoice Furnishing Facility

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

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

Invoice Furnishing Facility

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

Invoice Furnishing Facility

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)

Invoice Furnishing Facility

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

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

Invoice Furnishing Facility

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

Invoice Furnishing Facility

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’.

Invoice Furnishing Facility

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.

Invoice Furnishing Facility

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.

Invoice Furnishing Facility

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

Invoice Furnishing Facility

Invoice Furnishing Facility

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.

Invoice Furnishing Facility

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.

Invoice Furnishing Facility

Invoice Furnishing Facility

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

Invoice Furnishing Facility

The status will change to ‘Submitted’.

Invoice Furnishing Facility

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).

Invoice Furnishing Facility

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

Invoice Furnishing Facility

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

Invoice Furnishing Facility

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