GSTR-1 IFF Issue

[Ashiesh Prremji]

Dear Sir,

By default GST Return periodicity selected for QRMP for Jan-Mar 21 but turnover is around 80 lakhs in Jan & Feb both months respectively. Is there any way to upload remaining Invoices along with March invoices in March month ? March month turnover also expected to cross 50 Lakhs.

Thanks!

[Alkesh Jani]

Shri

Please refer Issue Id: - 117073 for the views expressed by our experts.

[Mr Rao]

Dear querist,

For each of the first and second months of a quarter (January 21 and February 21 in your case), you have the facility (invoice furnishing facility-IFF) to furnish the details of such outward supplies to registered persons as you may consider necessary, between the 1st day of the succeeding month till the 13 th day of the succeeding month. The said details shall, however, not exceed the value of fifty lakh rupees in each month. You are required to furnish the remaining invoices (after furnishing in IFF for the first two months) in Form GSTR 1 for the qurarter.

[Ganeshan Kalyani]

You can upload the remaining invoices in GSTR 1 to be filed for the quarter.

AI Summary

Guidance on Uploading Invoices Under QRMP Scheme: Use IFF for First Two Months, GSTR-1 for Entire Quarter A user inquired about uploading invoices for the January-March 2021 quarter under the QRMP scheme, with a turnover of around 80 lakhs in January and February and an expected 50 lakhs in March. Respondents advised that invoices for the first two months can be uploaded using the Invoice Furnishing Facility (IFF) up to 50 lakhs each month. Remaining invoices should be included in the GSTR-1 form for the entire quarter.