GST IFF return

  • Invoice Furnishing facility.
  • A regular dealer who opt for the scheme of QRMP ( quarterly returns monthly payment ) have to file the “IFF” return. regular dealer who opted for monthly returns scheme need not to file this because they file GSTR-1.
  • Due date for IFF is 13th of next month.
  • IFF is filed for the first 2 months of quarter and for the last month GSTR-1 is filed (Before the 13th of next month).
  • IFF Return Filed for B2B invoices and Credit and Debits Notes Only.

We will understand it with example :

Mr A ( opted for monthly scheme for return filing) bought goods from Mr B ( who opted for quarterly return filing scheme ). “Mr A” filed GSTR 1 monthly and he have to claim the input tax he paid ( while purchasing) to “Mr B” . IFF should be filed by Mr B in this case otherwise Mr A cannot claim the tax he paid on purchase from Mr B.

  • IFF is a optional facility.
  • You can upload invoices of total value of 50 lakh per month . you can’t exceed this threshold limit.

You can file IFF from tally , excel and on GST Portal. Let’s see how to file IFF from Tally Prime.

Step 1. Generate JSON file of GSTR-1

  • Go To Gateway of Tally> Display more reports> Statutory Reports > GST> GSTR-1.
  • Press f2 (for period) select the month for which you want to file your return.
  • Press ALT E And click on E-return from the upper box.
  • Select the file format as JSON as mentioned in the below image.
  • Mention the path where you want this JSON file.
  • No need to change the file name.
  • Set Export separate files for each section to YES
  • Set the option Export HSN/SAC summary to YES.
  • Set the option of export document summary to YES

NOTE : Make sure there should be no mismatch shown in GST return report in tally

  • Press enter after setting all the details , now this box will appear.
  • Click on the send option for export the E-return.

STEP 2. Go to GST Portal

  • Go to the website gst.gov.in and you have to log in to GST portal.
  • After log in successfully, click on the return dashboard.
  • Select the month for which you have to file IFF return and the three tabs will open on the screen. As you can see it on the below image.
  • Click on prepare offline.
  • Now click on choose file and now you will select the JSON file you made from tally in the beginning.
  • After uploading JSON file successfully then click on back to file return , Now click on prepare online
Amount of invoices will reflect in these tabs. you can re-check it by matching tally prime data wit this
  • Next step is to Click on Generate Summary >File Statement ( With EVC or DSC).

Hope you understand the Details and method of filing of IFF .

If you have any query in your mind just write it down in comment section, We will be glad to solve your query

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