Last updated: 7 August 2026. If you file GST returns quarterly under QRMP, the Invoice Furnishing Facility lets you upload your July B2B invoices by Thursday, 13 August 2026 instead of holding them until the quarterly GSTR-1 on 13 October. It is optional and carries no late fee. The cost of skipping it falls on your buyer, who cannot claim the credit until October.
Applicability Note: This guide reflects Rule 59(2) of the CGST Rules and the QRMP scheme as in force on 7 August 2026. No due-date extension has been notified for August 2026. Always verify the current position on gst.gov.in or with a GST professional before filing.
Who Should Care?
- QRMP suppliers with B2B sales — July is Month 1 of the July–September quarter, so the IFF window is open for the first time this quarter.
- Anyone selling to businesses that file monthly — your buyer's GSTR-2B for August is built on 14 August, and it will show your July invoices only if you file the IFF.
- Buyers waiting on credit from a quarterly supplier — if the invoice is missing from your GSTR-2B, this is usually why.
- Accountants running QRMP clients — the 13th carries GSTR-5 and GSTR-6 as well, and PMT-06 follows on the 25th.
1. What the IFF Actually Is
The Invoice Furnishing Facility sits in Rule 59(2) of the CGST Rules, inserted by Notification No. 82/2020-Central Tax dated 10 November 2020 alongside the rest of the QRMP scheme. It lets a quarterly filer report outward supplies made to registered persons for the first and second months of a quarter, up to a cumulative value of ₹50 lakh in each of those months, in a window running from the 1st of the following month to the 13th.
QRMP itself is open to registered persons whose aggregate turnover in the preceding financial year was up to ₹5 crore, under Notification No. 84/2020-Central Tax dated 10 November 2020 — the same AATO figure that closed for taxpayer amendment on 31 July 2026 and is under officer review from 1 to 15 August 2026, per the GSTN advisory dated 1 July 2026.
Three things follow from the rule, and they are the three most people get wrong. The IFF is optional. It exists only for Months 1 and 2 of a quarter, never Month 3. And the ₹50 lakh caps the value of records you push through it in a month, not your turnover.
2. What Falls Due on 13 August 2026
Three separate filings land on the same date. Two of them are returns, and both are mandatory for the people they apply to.
| Form | Who files it | Period | Due |
|---|---|---|---|
| IFF | QRMP taxpayers, optional | July 2026 (Month 1) | 13 August 2026 |
| GSTR-5 | Non-resident taxable persons | July 2026 | 13 August 2026 |
| GSTR-6 | Input Service Distributors | July 2026 | 13 August 2026 |
GSTR-5 has been due on the 13th, not the 20th, since Section 39(5) was substituted by section 105 of the Finance Act 2022 and brought into force on 1 October 2022 by Notification No. 18/2022-Central Tax dated 28 September 2022. GSTR-6 is due on the 13th under Section 39(4) read with Rule 65. Both carry late fees; the IFF does not. Full fee figures are in the August 2026 filing calendar.
3. Why This Is Your Buyer's Deadline More Than Yours
Nothing bad happens to you if you skip the IFF, and nothing is payable on it — it reports invoices, it does not move money. What it changes is when your customer sees the credit.
Records saved or filed through GSTR-1, GSTR-1A or the IFF flow to the recipient's Invoice Management System dashboard, and the system builds GSTR-2B on the 14th. So a July invoice filed in the IFF by 13 August reaches a monthly-filing buyer's July GSTR-2B, generated 14 August, and the credit goes into their July GSTR-3B due 20 August 2026. Hold the same invoice back and it is reported in the quarterly GSTR-1 on 13 October, so it shows up in that buyer's September GSTR-2B, generated 14 October, and the credit waits for the September GSTR-3B due 20 October 2026. Two months of working capital sitting with the department rather than with your customer.
One exception matters. If your buyer is also on QRMP, GSTR-2B is generated for them quarterly only — nothing is produced for Months 1 and 2 of the quarter. The GSTN advisory on GSTR-2B and IMS dated 16 November 2024 confirms this by design. Filing the IFF still puts the record on their IMS dashboard so they can act on it early, but their credit arrives with the quarterly statement regardless.
4. What the IFF Can Carry, and What Has to Wait
| Record | IFF (July, August) | Quarterly GSTR-1 (13 Oct 2026) |
|---|---|---|
| B2B invoices, including SEZ and deemed export (Tables 4A, 4B, 4C, 6B, 6C) | Yes | Yes, if not already in IFF |
| Credit and debit notes to registered recipients (Table 9B) | Yes | Yes, if not already in IFF |
| Amendments to the above (Tables 9A, 9C) | Yes | Yes |
| B2C supplies | No | Yes |
| Exports under Table 6A, nil-rated and exempt supplies | No | Yes |
| September (Month 3) invoices of any kind | No | Yes |
Anything filed in the IFF does not need re-entering later. The GSTN FAQ is explicit that invoices reported through the facility for the first and second months of a quarter are not required to be entered again while preparing the quarterly GSTR-1.
5. Four Portal Blocks — Two That Catch QRMP Filers Most
Rule 59(6) shuts the door on GSTR-1 and the IFF in several situations. Two catch QRMP filers most often:
- Unfiled GSTR-3B for the preceding quarter — clause (b), inserted by Notification No. 01/2021-Central Tax dated 1 January 2021. If the April–June 2026 quarterly GSTR-3B is still pending, the July IFF will not go through.
- Bank account details not on record — clause (f), inserted by Notification No. 38/2023-Central Tax dated 4 August 2023, blocks GSTR-1 and the IFF where the bank account has not been furnished as required by Rule 10A.
Two more sit alongside them: an unanswered Rule 88C intimation on a GSTR-1 versus GSTR-3B liability gap (clause (d), Notification No. 26/2022-Central Tax dated 26 December 2022) and an unanswered Rule 88D intimation on excess credit (clause (e), Notification No. 38/2023-Central Tax dated 4 August 2023). Check all four before the 13th, not on it — clearing them takes days.
6. Miss the 13th and the Window Shuts
The IFF is not like GSTR-1, where filing late costs a fee but still works. It closes. The GSTN FAQ puts it plainly: the facility expires after the due date, and a QRMP taxpayer who has not filed by then cannot pass on credit to recipients for that month. There is no late fee, precisely because the facility "is neither mandatory nor allowed to be filed after the due date". After the 13th you can view or download the form, nothing more.
Unfiled July invoices simply move to the quarterly GSTR-1 on 13 October 2026, so nothing is lost except timing. Records you saved in the IFF without filing them are the trap — clear them before you prepare the quarterly return, or you risk reporting the same invoice twice, or not at all.
7. The Payment Is a Separate Deadline
Filing the IFF pays nothing. Tax for July is due through a PMT-06 challan by 25 August 2026, under Notification No. 85/2020-Central Tax dated 10 November 2020 read with Circular No. 143/13/2020-GST dated 10 November 2020. You may use the Fixed Sum Method, a pre-filled challan for 35% of the cash tax of the preceding quarter (100% of the last month's cash tax if you were filing monthly), or the self-assessment method, paying the month's actual liability after adjusting available credit. Tax paid late attracts interest at 18% per annum under Section 50(1), the rate notified by Notification No. 13/2017-Central Tax dated 28 June 2017.
8. A Working Rule for the 13th
Upload if you have July B2B invoices and any of your customers file monthly, or if someone has already asked where their credit is. Skip it if July was entirely B2C, or if your only B2B buyers are themselves on QRMP. If your July B2B value crosses ₹50 lakh, file up to the cap with the invoices your largest customers are waiting on and let the rest ride to the quarterly return. More on how the scheme fits together in our guide to the QRMP quarterly deadlines.
Key Takeaways
- The July 2026 IFF window closes on Thursday, 13 August 2026. It is optional and carries no late fee, but it does not reopen.
- Rule 59(2) caps it at ₹50 lakh of records per month and covers Months 1 and 2 of a quarter only.
- Filing it puts the credit in a monthly buyer's July GSTR-2B on 14 August instead of their September GSTR-2B on 14 October. A QRMP buyer's GSTR-2B stays quarterly either way.
- Only B2B, SEZ, deemed export, registered credit/debit notes and their amendments go in. B2C and exports wait for the quarterly GSTR-1 on 13 October 2026.
- An unfiled April–June GSTR-3B or missing bank account details under Rule 10A will block the IFF outright.
- GSTR-5 and GSTR-6 for July are also due on 13 August 2026, and the July PMT-06 challan follows on 25 August 2026.
Frequently Asked Questions
Is there a late fee for not filing the IFF?
No. The GSTN FAQ states there is no late fee on late filing of the IFF because it is neither mandatory nor allowed to be filed after the due date. The facility simply expires after the 13th and those invoices move to the quarterly GSTR-1.
Can I file the IFF for July after 13 August 2026?
No. After the due date you can only view or download the form, not save or submit it. Report those invoices in the quarterly GSTR-1 for July–September 2026, due 13 October 2026.
What is the ₹50 lakh limit in the IFF?
Rule 59(2) allows details of outward supplies to registered persons up to a cumulative value of ₹50 lakh in each of the first two months of a quarter. It caps the value of records in that month's IFF, not your turnover. Anything above it goes in the quarterly GSTR-1.
Will my buyer get input tax credit if I file the IFF?
If the buyer files monthly, yes — the record flows to their IMS and into the GSTR-2B generated on the 14th. If the buyer is also on QRMP, their GSTR-2B is generated quarterly only, so the credit still arrives with the quarterly statement, though they can see and act on the record in IMS in the meantime.
Do I have to enter IFF invoices again in the quarterly GSTR-1?
No. Invoices reported through the IFF for the first and second months of a quarter are not required to be entered again in the quarterly GSTR-1. Records that were saved in the IFF but never filed are a different matter — clear them before preparing the quarterly return.
Disclaimer: This article is for informational purposes only and does not constitute professional tax advice. GST rules are subject to frequent changes through notifications and circulars. Please consult a qualified tax professional or verify the current provisions on the official GST portal (gst.gov.in) before making any compliance decisions.
Have a specific question about the IFF or the QRMP scheme? Ask our GST experts → gstconsultancy.com