The Invoice Furnishing Facility (IFF) is an optional GST facility that lets QRMP taxpayers upload B2B invoices for the first two months of a quarter, so that buyers can claim input tax credit sooner. For October 2026, the usual last date to use it is 13 November 2026, and this guide explains who can use it, what goes in, and how to decide whether to bother.
What is the Invoice Furnishing Facility (IFF)?
Under the Quarterly Return Monthly Payment (QRMP) scheme, eligible small taxpayers file GSTR-1 once a quarter instead of every month. The catch is that your business customers normally see your invoices in their GSTR-2B only after the quarter ends. IFF fixes this by letting you upload selected invoices in month one and month two of the quarter.
Many small businesses overlook this facility because it is not compulsory, yet it can noticeably improve buyer relationships. IFF is optional. If you skip it, nothing is lost: the same invoices are simply reported in your quarterly GSTR-1 as usual. October is the first month of the October–December quarter, so IFF for October 2026 is open from the 1st to the 13th of November.
Who can use the Invoice Furnishing Facility?
- Registered persons who have opted for the QRMP scheme. As a general rule, QRMP is available to taxpayers with aggregate turnover up to ₹5 crore in the previous financial year and who file returns on time.
- Only for the first and second months of a quarter. There is no IFF for the third month; those invoices go into the quarterly GSTR-1.
Monthly filers do not need IFF, because their monthly GSTR-1 already serves the purpose.
What can you upload through IFF?
IFF is meant for business-to-business (B2B) supplies. In general, you can report:
- Invoices issued to registered persons (B2B).
- Credit notes and debit notes issued to registered persons.
Business-to-consumer sales, exports and other tables are reported only in the quarterly GSTR-1. There is also a monthly ceiling on the total taxable value that can be reported through IFF; it is usually stated as ₹50 lakh per month. Confirm the current limit on the GST portal before you plan around it.
In short, think of IFF as an early-delivery option for your B2B invoices: useful when buyers want credit quickly, harmless to skip when they do not.
Key dates for October 2026
ItemUsual date IFF for October 202613 November 2026 Tax payment for October (PMT-06 challan)25 November 2026 Quarterly GSTR-1 for October–December 202613 January 2027These are the statutory defaults. Extensions are sometimes notified by CBIC, so check the GST portal (gst.gov.in) before you rely on any of them.
Should you use IFF? A simple way to decide
Ask one question: do your customers need the credit quickly? If your buyers are regular businesses who claim input tax credit every month, they will appreciate seeing your invoices in GSTR-2B early. If most of your sales are to consumers, IFF adds little.
- Large B2B invoices: uploading them in IFF helps your buyer claim credit in the same month and can make customers more comfortable paying on time.
- Few B2B invoices: skipping IFF saves you one extra upload with little downside.
- Messy records: if your invoice data is not clean by the 10th, it may be better to skip IFF than to upload wrong figures.
A step-by-step checklist before 13 November
- Export all B2B invoices, credit notes and debit notes dated 1–31 October 2026.
- Check each buyer's GSTIN, invoice number, date, place of supply, taxable value and tax amount.
- Confirm that the total taxable value stays within the monthly IFF limit.
- Upload and save on the GST portal, then file the IFF with your DSC or EVC, as applicable.
- Note which invoices went through IFF so that you do not repeat them in the quarterly GSTR-1.
- Pay the October tax by 25 November, using the fixed-sum or self-assessment method you have chosen.
Common mistakes to avoid
- Reporting the same invoice twice. An invoice furnished through IFF must not be shown again in the quarterly GSTR-1. Keep a simple list of what you uploaded.
- Mixing up the months. IFF covers the invoices of that month only; do not upload November invoices in the October IFF.
- Forgetting the payment. Using IFF does not replace the monthly tax payment. See our guide on QRMP quarterly GSTR-3B due dates and payments.
- Wrong GSTIN. A single wrong digit means your buyer will not see the invoice. Compare against the buyer's registration details before uploading.
How IFF fits with your other November filings
November is busy: the 7th for TDS/TCS deposit, the 11th for monthly GSTR-1 filers, the 13th for IFF and the 15th for PF and ESI. Our checklists on GSTR-1 for October 2026 and TDS and TCS deposit for October 2026 help you plan the month. If you are also looking at reconciliation, read how to fix GSTR-2B and purchase register mismatches.
Key takeaways
- IFF is optional and available only to QRMP taxpayers in the first two months of a quarter.
- It covers B2B invoices, credit notes and debit notes, within a monthly value limit.
- The usual last date for October 2026 is 13 November; confirm any extension on the GST portal.
- Never report the same invoice in both IFF and the quarterly GSTR-1.
- Tax for October is still payable by 25 November.
Clean, well-organised invoice records make a facility like this easy to use, and a billing tool such as AICOUNTLY Billing can help you keep your sales documents in one place. This article is general guidance, so please confirm specifics for your business with your chartered accountant.
