📅 GST Reminder – Invoice Furnishing Facility (IFF) for October 2025


The Goods and Services Tax (GST) regime in India has introduced several compliance mechanisms to make tax administration more streamlined and efficient. One such important feature available to small taxpayers is the Invoice Furnishing Facility (IFF).

For the month of October 2025, the due date to furnish IFF details is 13th November 2025. This facility is particularly beneficial for small businesses registered under the Quarterly Return Filing and Monthly Payment (QRMP) scheme, allowing them to upload invoice details every month instead of waiting until the end of the quarter.

Let’s understand the purpose, process, and benefits of IFF in detail.

🧾 What is the Invoice Furnishing Facility (IFF)?

The Invoice Furnishing Facility (IFF) is an optional feature provided under the QRMP scheme. It allows small taxpayers (with an annual turnover of up to ₹5 crore) to upload details of outward supplies made to registered persons (B2B invoices) for the first and second months of a quarter.

Since taxpayers under the QRMP scheme file GSTR-1 quarterly, their buyers (who file monthly returns) might otherwise face delays in claiming their Input Tax Credit (ITC).

To address this, the GST Council introduced the IFF, enabling small taxpayers to share invoice details monthly, ensuring their buyers can claim ITC promptly.

🗓️ Due Date for October 2025

For the month of October 2025, the due date for furnishing IFF details is 13th November 2025.

This applies to taxpayers who have opted for the QRMP scheme for the October–December 2025 quarter. It’s important to remember that the IFF is available only for the first and second months of the quarter (October and November 2025 in this case).

Filing the IFF on or before the due date ensures that your customers can view your invoice details in their GSTR-2B and claim ITC without delay.

👥 Who Can Use the IFF?

The IFF is available exclusively to:

  • Registered taxpayers who have opted for the QRMP scheme.

  • Businesses with aggregate turnover up to ₹5 crore in the previous financial year.

  • Taxpayers who wish to upload details of B2B outward supplies for the first and second months of a quarter.

It’s important to note that furnishing IFF is optional. However, businesses that deal regularly with registered buyers are encouraged to use it to maintain smooth trade relationships.

📋 What Details Can Be Furnished in IFF?

Taxpayers can furnish the following details through the IFF:

  • B2B invoices (sales made to registered persons)

  • Debit and credit notes related to such invoices

  • Amendments to previously furnished details

The maximum limit for the value of invoices that can be reported through IFF in a month is ₹50 lakh.

Invoices uploaded via IFF are automatically reflected in the GSTR-2B and GSTR-2A of the recipients, ensuring real-time visibility of tax credits.

💡 Benefits of Using the Invoice Furnishing Facility

The IFF offers several practical advantages to small taxpayers and their buyers:

  1. Faster Input Tax Credit for Customers:
    Your B2B buyers can claim ITC in the same month when you upload invoices through IFF, improving cash flow and building stronger business relationships.

  2. Reduced Year-End Burden:
    Uploading invoices monthly helps you spread your compliance workload, avoiding last-minute rush at the end of the quarter.

  3. Error Reduction:
    Frequent uploading and reconciliation of invoices minimize mistakes in quarterly filings.

  4. Improved Compliance Record:
    Regular and timely IFF submission enhances your GST compliance rating and business credibility.

  5. Better Cash Flow for Recipients:
    Since ITC becomes available earlier, your customers’ working capital requirements are reduced — a win-win for both parties.

⚙️ Steps to Furnish IFF

Here’s how taxpayers can file their IFF through the GST portal:

  1. Login to the GST portal using your credentials.

  2. Navigate to Returns Dashboard → File Returns → Select Month (October 2025).

  3. Click on ‘Prepare Online’ under the Invoice Furnishing Facility (IFF) section.

  4. Add details of your B2B invoices, debit/credit notes, and any amendments.

  5. Review the details carefully.

  6. Submit and verify using DSC or EVC.

Once submitted, the invoice details are made available to the respective buyers in their GSTR-2B.

⚠️ Consequences of Missing the IFF Due Date

Though furnishing IFF is optional, not using it can lead to certain drawbacks:

  • Your B2B buyers won’t see your invoices in their GSTR-2B for October 2025, delaying their ITC claims.

  • You may receive reminders or requests from clients to upload invoices promptly.

  • It can create reconciliation mismatches later when filing quarterly GSTR-1.

Thus, using IFF regularly ensures better business coordination and compliance accuracy.

🧾 Simplify GST Compliance with Expert Help

For many small businesses, juggling GST compliance along with daily operations can be challenging. That’s where professional assistance can make a difference.

At Taxla Services P. Ltd, we offer end-to-end GST filing, reconciliation, and compliance support — including IFF submission, GSTR-1 and GSTR-3B filing, and accurate tax advisory services. Our experts ensure your returns are filed on time, every time, keeping your business fully compliant and audit-ready.

📞 Get in Touch

Need help with your IFF filing for October 2025 or GST compliance management?
Our team is here to assist you with professional, reliable tax support.

📞 Contact us today: +91 7305701454
📧 Email: auditsiva2@gmail.com
🌐 Website: www.taxlaservices.com

#TaxlaServices #GSTUpdate #IFF #GSTFilingInPorur #TaxCompliance #BusinessTaxation #FinanceTips #TaxConsultant #GSTIndia #SmallBusinessSupport #TaxReturn #BestAuditorInTamilnadu



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