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

Invoice Furnishing Facility limits monthly uploads; excess invoices must be reported in the quarterly GSTR 1 filing. Under QRMP, the Invoice Furnishing Facility (IFF) allows furnishing outward supplies for each of the first two months of a quarter between the 1st and 13th of the succeeding month and is subject to a monthly value cap. Any invoices not furnished through IFF (including those exceeding the IFF limit) must be reported in the quarterly return filed in Form GSTR 1 for that quarter.