IFF Due Date

Solving QRMP's ITC-delay problem for B2B suppliers

Under QRMP, GSTR-1 is filed only once a quarter — which means, without IFF, a QRMP supplier's B2B customers would have to wait until the end of the quarter to see their input tax credit reflected in GSTR-2B, even for invoices issued in the first month. IFF solves this by letting QRMP taxpayers optionally upload B2B invoice details for the first two months of the quarter, due by the 13th of the following month, exactly mirroring the monthly GSTR-1 due date.

IFF is optional and invoice-level — it's not a substitute for the quarterly GSTR-1, which still needs to be filed covering the full quarter (including any invoices not uploaded via IFF). Suppliers with significant B2B business generally use it consistently, since skipping it in a given month means those customers wait the full quarter for ITC visibility on that month's invoices.

A relationship-management tool as much as a compliance one

For QRMP suppliers with a small number of large, recurring B2B customers, consistent IFF use is often less about the supplier's own compliance and more about maintaining a smooth working relationship — a customer who has to explain a quarter-long ITC delay to their own finance team because a supplier skipped IFF is a customer more likely to ask about switching suppliers. Treating IFF as a standard part of the monthly close, rather than an optional extra, avoids that friction entirely.