You have an invoice from April. You check your April GSTR-2B on 14 May, but the invoice is missing. You call the supplier. They tell you they are in the QRMP (Quarterly Return Monthly Payment) scheme and will only file their return in July. This leaves your ITC blocked until the quarter ends.
What is the Invoice Furnishing Facility (IFF)?
The GST portal provides a way for quarterly filers to pass on Input Tax Credit (ITC) every month without filing a full monthly return. This is the Invoice Furnishing Facility. Rule 59(2) allows a QRMP taxpayer to upload B2B invoices and credit notes for the first and second months of a quarter: Rule 59(2) proviso, CGST Rules.
A common mistake: Assuming the supplier is breaking the law by not filing in month one or two. They are fully compliant with QRMP. The IFF is optional. If they choose not to use it, they are not penalised, but you suffer a cash flow hit because your ITC is delayed.
The rules for the supplier using IFF
- Due date The facility closes on the 13th of the month following the tax period. April invoices must be uploaded by 13 May.
- Limit They can upload invoices up to a total value of ₹50 lakh in each of the first two months.
- Scope IFF accepts only B2B invoices and credit or debit notes issued to registered persons. It does not take B2C sales.
- No duplicate entry Invoices filed in the IFF for month one and two are excluded from their quarterly GSTR-1.
When does the ITC appear in your GSTR-2B?
If the QRMP supplier uploads your invoice to the IFF before the 13th of the next month, it will appear in your GSTR-2B generated on the 14th of that same month. You can then claim the ITC in your monthly GSTR-3B filed by the 20th.
If they miss the 13th deadline for the IFF, the facility locks for that month. They must then include your invoice in their full quarterly GSTR-1, which they file by the 13th of the month after the quarter ends. You will see the credit in that later month's GSTR-2B.
Example: A delayed ITC claim
You buy goods worth ₹1,00,000 plus ₹18,000 GST from a QRMP supplier in October (month one of the quarter).
| Supplier action | Upload date | Appears in your GSTR-2B | ITC status |
|---|---|---|---|
| Uploads via IFF | By 13 November | 14 November | Claimed in Nov GSTR-3B |
| Skips IFF, uses quarterly GSTR-1 | 13 January | 14 January | Blocked until Jan GSTR-3B |
What to do when a supplier skips the IFF
The IFF is entirely optional for the supplier. You cannot force them through the GST portal to use it. Your only remedy is commercial negotiation. You can hold back the GST component of the payment until the invoice reflects in your GSTR-2B.
“Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers who are in QRMP scheme, to file their details of outward supplies in first two months of the quarter (M1 and M2), to pass on the credit to their recipients.” GSTN FAQ: Furnishing Documents in IFF
Related guides
- GSTR-2B reconciliation: complete guide to ITC matching
- Invoices in GSTR-2B but not in my books: how to investigate them
- How accountants can automate GSTR-2B reconciliation
- Quarterly GSTR-2B cutoff date for QRMP scheme: Rule 60(7) timeline and matching guide
- GSTR-2B not generated or not showing: what to check and what to do
- GSTR-2B Table 4D mismatch: unmatched invoices and fixes
Check your own GSTR-2B
Match your purchase register against GSTR-2B securely in your browser. Identify exactly which invoices from QRMP suppliers are missing so you can follow up before the 13th.
Last checked: 10 October 2026. Sources: CGST Rules, GSTN IFF FAQ.