If you're a seller registered under the QRMP scheme and selling on platforms like Amazon, Flipkart, or Meesho, you may have come across the term IFF – Invoice Furnishing Facility. This guide explains when and why to file IFF, especially in the context of these eCommerce platforms.

What is IFF in GST?

IFF (Invoice Furnishing Facility) is a feature under the QRMP (Quarterly Return Monthly Payment) scheme that allows taxpayers to upload B2B invoices monthly even though they file GSTR-1 quarterly. This helps your B2B buyers claim their Input Tax Credit (ITC) sooner.

When is IFF Required?

Condition	IFF Filing
Only B2C sales (to unregistered buyers)	❌ Not Required
At least one B2B sale (to registered GSTIN buyer)	✅ Required for that month

Note: IFF is optional, but filing it helps your B2B customers claim ITC monthly. If you want you can skip it but in that case buyer get ITC on quarter return.

IFF Filing Schedule

(Example: April–June Quarter)

Month	IFF Required?	Reason
April	✅ Yes, if B2B sales occurred	So buyer gets April ITC
May	✅ Yes, if B2B sales occurred	So buyer gets May ITC
June	❌ No	All data reported in Quarterly GSTR-1

🕒 IFF Due Date: 13th of the following month (e.g., April IFF by 13th May)

Platform-Specific Notes

Amazon

• Amazon provides a separate MTR_B2B report for B2B sales.
• ✅ File IFF if you have B2B sales.
• ❌ Don’t upload MTR_B2C — B2C data is not allowed in IFF.

Flipkart

• Flipkart’s sales report includes both B2B and B2C data.
• ✅ Extract and file only the B2B invoices in IFF.
• ❌ B2C invoices should not be filed under IFF.

Meesho

• Meesho only allows B2C sales (no GSTIN buyers).
• ❌ IFF is not applicable for Meesho-only sellers.
• All invoices are reported in quarterly GSTR-1.

Summary

Platform	B2B Sales Possible?	IFF Filing Needed?
Amazon	✅ Yes	✅ If B2B sales exist
Flipkart	✅ Yes	✅ If B2B sales exist
Meesho	❌ No	❌ Not needed

Final Notes

• File IFF only for B2B invoices in the first two months of each quarter.
• If you only sell to B2C customers, skip IFF filing.
• Ensure you include accurate GSTIN, invoice number, date, and value while reporting.

Delaying IFF filing may prevent your B2B buyer from claiming timely ITC and can affect future business relationships.