A missing invoice during monthly reconciliation does not always mean your vendor failed to report their taxes. Small taxpayers registered under the Quarterly Return Monthly Payment (QRMP) scheme file Form GSTR-1 once every quarter rather than every month. To pass input tax credit to monthly buyers during the first two months of a quarter, they must actively use the Invoice Furnishing Facility.
How QRMP filing rules determine your GSTR-2B timing
Under Rule 59(2) of the CGST Rules, quarterly taxpayers can furnish details of outward B2B supplies for the first two months of a quarter (Month 1 and Month 2) using the optional Invoice Furnishing Facility (IFF) up to a cumulative value of fifty lakh rupees in each month. The proviso to Rule 59(2) states that IFF cannot be submitted after the 13th day of the month succeeding that tax period.
When the supplier files IFF on or before the 13th, the documents flow into your monthly GSTR-2B, which is auto-drafted on the 14th as detailed in our guide on the GSTR-2B generation timeline. However, because IFF is strictly optional under GSTN IFF guidelines, many small suppliers skip it and choose to report all quarterly invoices together in Form GSTR-1 at the end of the quarter.
Common mistake: Claiming ITC in your monthly Form GSTR-3B based only on a vendor tax invoice while the supplier delays reporting until the quarterly GSTR-1. Under Section 16(2)(aa) of the CGST Act and Rule 36(4) of the CGST Rules, no ITC is admissible unless the supplier has furnished the details in GSTR-1 or IFF and the details appear in your GSTR-2B. Premature claims trigger automated mismatch notices in Form GST DRC-01C under Rule 88D.
Quarterly filing timeline and credit availability
Consider a standard quarter (for example, July to September). The timing of your ITC claim depends entirely on whether your QRMP vendor uploaded the bill via IFF or left it for their quarterly GSTR-1 return:
| Invoice month | Supplier action | Supplier filing deadline | GSTR-2B reflection | Eligible GSTR-3B for ITC |
|---|---|---|---|---|
| July (Month 1) | Filed via IFF | 13 August | July GSTR-2B (14 August) | July GSTR-3B (due 20 August) |
| July (Month 1) | Skipped IFF | 13 October (in GSTR-1) | September GSTR-2B (14 October) | September GSTR-3B (due 20 October) |
| August (Month 2) | Filed via IFF | 13 September | August GSTR-2B (14 September) | August GSTR-3B (due 20 September) |
| August (Month 2) | Skipped IFF | 13 October (in GSTR-1) | September GSTR-2B (14 October) | September GSTR-3B (due 20 October) |
| September (Month 3) | Quarterly GSTR-1 | 13 October | September GSTR-2B (14 October) | September GSTR-3B (due 20 October) |
Notice that for Month 3 of any quarter, there is no IFF. All outward supplies for Month 3 are reported directly in the regular quarterly Form GSTR-1 by the 13th of the succeeding month.
Worked example: cash flow impact of a skipped IFF
A manufacturing firm, ABC Enterprises (a monthly filer), buys packing material worth ₹5,00,000 plus 18% GST (₹90,000 IGST) from a vendor enrolled in the QRMP scheme on 12 July 2026. ABC Enterprises prepares its July GSTR-3B on 19 August 2026.
| Particulars | Case A: Vendor filed IFF by 13 August | Case B: Vendor skipped IFF |
|---|---|---|
| Invoice date | 12 July 2026 | 12 July 2026 |
| Taxable value | ₹5,00,000 | ₹5,00,000 |
| IGST amount | ₹90,000 | ₹90,000 |
| Reflected in GSTR-2B for July | Yes (generated 14 August) | No (not filed in IFF) |
| ITC claim in July GSTR-3B | ₹90,000 claimed | ₹0 claimed |
| Working capital impact in July | ₹0 cash outflow | ₹90,000 extra cash tax paid |
| Earliest eligible ITC claim | July GSTR-3B (20 August 2026) | September GSTR-3B (20 October 2026) |
In Case B, ABC Enterprises must wait two full months until October to claim the ₹90,000 tax credit. If ABC Enterprises had claimed the ₹90,000 in its July GSTR-3B without GSTR-2B reflection, the GST portal would issue Form GST DRC-01C for ITC mismatch under Rule 88D.
Follow-up workflow when an invoice is missing
When reconciling your monthly purchase register against Form GSTR-2B and an invoice from a registered vendor is missing, check whether the vendor is a QRMP taxpayer before raising a dispute.
- Identify filing frequency: Verify on the GST portal whether the vendor files GSTR-1 quarterly or monthly. You can check return filing status under Search Taxpayer → Search by GSTIN.
- Check the calendar: If the invoice was issued in Month 1 or Month 2 of a quarter and today is before the 13th of the following month, remind the vendor to submit their IFF.
- Request IFF reporting: If the 13th has already passed, the IFF window for that month is closed. Send a formal request asking the vendor to confirm that the invoice will be included in their quarterly Form GSTR-1.
- Defer the ITC claim: Keep the invoice in your books as deferred ITC. Do not claim it in Table 4(A)(5) of Form GSTR-3B until the document appears in your auto-drafted GSTR-2B.
Frequently asked questions
Can a QRMP supplier upload an invoice in IFF after the 13th of the month?
No. Under Rule 59(2) proviso, the Invoice Furnishing Facility closes strictly on the 13th day of the month succeeding the period. Late filing is not permitted for IFF, so any missed invoice must be reported in the next open IFF or in the quarterly Form GSTR-1.
Can I claim ITC in my monthly GSTR-3B if the QRMP vendor promises to file quarterly?
No. Under Section 16(2)(aa) of the CGST Act and Rule 36(4), input tax credit cannot be claimed unless the details are furnished by the supplier and communicated in your Form GSTR-2B. Claiming it earlier triggers DRC-01C mismatch notices under Rule 88D.
Is a QRMP supplier required to upload every invoice in IFF?
No. IFF is an optional facility under Rule 59(2) up to a cumulative value of fifty lakh rupees per month. However, commercial contracts often require suppliers to use IFF so that monthly recipients can claim their ITC without a quarterly delay.
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Last checked: 24 October 2026. Sources: CGST Rules Rule 59, GSTN IFF User Guide.