𝗙𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗗𝗼𝗰𝘂𝗺𝗲𝗻𝘁𝘀 𝗶𝗻 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗙𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗙𝗮𝗰𝗶𝗹𝗶𝘁𝘆 (𝗜𝗙𝗙) 𝘂𝗻𝗱𝗲𝗿 𝗤𝗥𝗠𝗣 𝗦𝗰𝗵𝗲𝗺𝗲 𝗢𝘃𝗲𝗿𝘃𝗶𝗲𝘄 𝟭. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝗜𝗻𝘃𝗼𝗶𝗰𝗲 𝗙𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗙𝗮𝗰𝗶𝗹𝗶𝘁𝘆 (𝗜𝗙𝗙)? Invoice Furnishing Facility (IFF) is a facility provided to quarterly taxpayers who are in QRMP scheme, to file their details of outward supplies in first two months of the quarter (M1 and M2), to pass on the credit to their recipients. IFF consists of the following Tables of FORM GSTR-1: a. 4A, 4B, 4C, 6B, 6C – B2B Invoices b. 9B – Credit/ Debit Notes (Registered) c. 9A – Amended B2B Invoices d. 9C – Amended Credit/ Debit Notes (Registered) IFF is an optional facility provided to quarterly taxpayers only. If IFF is in Submitted status, then filing of IFF is mandatory. In case, submitted IFF is not filed then taxpayer cannot file their Form GSTR-1 for the quarter.

𝟮. 𝗗𝗼 𝗜 𝗻𝗲𝗲𝗱 𝘁𝗼 𝗰𝗼𝗺𝗽𝘂𝗹𝘀𝗼𝗿𝗶𝗹𝘆 𝗳𝗶𝗹𝗲 𝗺𝘆 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗶𝗻 𝗠𝟭 𝗮𝗻𝗱 𝗠𝟮 𝗼𝗳 𝗲𝘃𝗲𝗿𝘆 𝗾𝘂𝗮𝗿𝘁𝗲𝗿 𝗶𝗻 𝘁𝗵𝗲 𝗜𝗙𝗙? No, IFF is an optional facility provided to quarterly taxpayers in QRMP Scheme. 𝟯. 𝗪𝗵𝗮𝘁 𝗶𝘀 𝘁𝗵𝗲 𝗱𝘂𝗲 𝗱𝗮𝘁𝗲 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗜𝗙𝗙? 𝗖𝗮𝗻 𝗜 𝗳𝗶𝗹𝗲 𝗜𝗙𝗙 𝗮𝗳𝘁𝗲𝗿 𝗱𝘂𝗲 𝗱𝗮𝘁𝗲? For M1 and M2 (first two months of the quarter), IFF is to be filed by 13th of succeeding month. The facility to Save/Submit details in IFF remains open till 13th of the succeeding month and such details can be filed even after 13th. The remaining outward supplies which remain to be filed can be reported in next month’s IFF or in the quarterly Form GSTR-1, as applicable. It may be noted that if IFF is not Submitted/Filed till the Due Date, the same will expire after the Due Date of IFF and the quarterly taxpayers, who are in QRMP scheme, cannot pass on credit to their recipients for that month.

𝟰. 𝗪𝗶𝗹𝗹 𝗶𝗻𝘃𝗼𝗶𝗰𝗲𝘀 𝗿𝗲𝗽𝗼𝗿𝘁𝗲𝗱 𝗶𝗻 𝗜𝗙𝗙 𝗿𝗲𝗳𝗹𝗲𝗰𝘁 𝗶𝗻 𝗺𝘆 𝗿𝗲𝗰𝗶𝗽𝗶𝗲𝗻𝘁’𝘀 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟮𝗔 / 𝟮𝗕? Yes, all invoices saved/submitted/filed in IFF will flow to Form GSTR-2A of your recipient and upon filing will reflect in Form GSTR-2B of your recipient. 𝟱. 𝗜𝘀 𝘁𝗵𝗲𝗿𝗲 𝗮𝗻𝘆 𝗹𝗮𝘁𝗲 𝗳𝗲𝗲 𝗮𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗼𝗻 𝗹𝗮𝘁𝗲 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗜𝗙𝗙? No, there will be no late fee applicable on late filing of IFF, as IFF is neither mandatory nor allowed to be filed after the due date

𝗣𝗿𝗲-𝗿𝗲𝗾𝘂𝗶𝘀𝗶𝘁𝗲𝘀 𝟲. 𝗪𝗵𝗮𝘁 𝗮𝗿𝗲 𝘁𝗵𝗲 𝗽𝗿𝗲-𝗿𝗲𝗾𝘂𝗶𝘀𝗶𝘁𝗲𝘀 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗜𝗙𝗙? 𝗣𝗿𝗲-𝗿𝗲𝗾𝘂𝗶𝘀𝗶𝘁𝗲𝘀 𝗳𝗼𝗿 𝗳𝗶𝗹𝗶𝗻𝗴 𝗜𝗙𝗙 𝗮𝗿𝗲: a.The taxpayer must be a registered taxpayer who has opted for quarterly filing in the QRMP. b.The taxpayer must have opted out of composition scheme and simultaneously opted for quarterly filing in QRMP scheme. c. The taxpayer must have filed their latest applicable monthly/ quarterly return before opting in for QRMP Scheme on the Portal. d. The taxpayer must have a valid User ID and password. e.The taxpayer must have opted to file both Form GSTR-1 and Form GSTR-3B, on quarterly frequency.

𝗟𝗼𝗴𝗶𝗻 𝗮𝗻𝗱 𝗡𝗮𝘃𝗶𝗴𝗮𝘁𝗲 𝘁𝗼 𝗜𝗙𝗙 𝗽𝗮𝗴𝗲 𝟳. 𝗪𝗵𝗲𝗿𝗲 𝗰𝗮𝗻 𝗜 𝘃𝗶𝗲𝘄 𝘁𝗵𝗲 𝗜𝗙𝗙 𝗳𝗼𝗿𝗺 𝘁𝗼 𝗯𝗲 𝗳𝗶𝗹𝗹𝗲𝗱 𝗳𝗼𝗿 𝗮 𝗺𝗼𝗻𝘁𝗵? To view the IFF form for M1 and M2 of any month, login to GST portal using your valid credentials and navigate to Returns > Services > Returns Dashboard. The File Returns page is displayed. Select the Financial Year & Return Filing Period (Any of first two months of the quarter) for which you want to file the return from the drop-down list and click the SEARCH button. The pending IFF forms for M1 and M2 will get displayed. 𝟴. 𝗪𝗶𝗹𝗹 𝗜𝗙𝗙 𝗼𝗽𝘁𝗶𝗼𝗻 𝗯𝗲 𝗮𝘃𝗮𝗶𝗹𝗮𝗯𝗹𝗲 𝗲𝘃𝗲𝗿𝘆 𝗺𝗼𝗻𝘁𝗵? No, IFF option will be available for month M1 and M2 (first two months) for every quarter. The option to file such invoices will expire by the 13th of the next month. For example, the facility for the month of January will expire by 13th of February.

𝗘𝗻𝘁𝗲𝗿 𝗗𝗲𝘁𝗮𝗶𝗹𝘀 𝗶𝗻 𝗩𝗮𝗿𝗶𝗼𝘂𝘀 𝗧𝗮𝗯𝗹𝗲𝘀 𝟵. 𝗗𝗼 𝗜 𝗵𝗮𝘃𝗲 𝘁𝗼 𝗿𝗲-𝗲𝗻𝘁𝗲𝗿 𝘁𝗵𝗲 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝗮𝗹𝗿𝗲𝗮𝗱𝘆 𝗲𝗻𝘁𝗲𝗿𝗲𝗱 𝗶𝗻 𝗶𝗻𝘃𝗼𝗶𝗰𝗲 𝗳𝘂𝗿𝗻𝗶𝘀𝗵𝗶𝗻𝗴 𝗳𝗮𝗰𝗶𝗹𝗶𝘁𝘆 𝘄𝗵𝗶𝗹𝗲 𝗳𝗶𝗹𝗶𝗻𝗴 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟭 𝗳𝗼𝗿 𝘁𝗵𝗲 𝗿𝗲𝗹𝗲𝘃𝗮𝗻𝘁 𝗾𝘂𝗮𝗿𝘁𝗲𝗿? Invoices reported in the Invoice Furnishing Facility (IFF), for the first and second months of a quarter, are not required to be entered again while preparing the Form GSTR-1 for the said quarter. . 𝟭𝟬. 𝗗𝗼𝗲𝘀 𝗜𝗙𝗙 𝗶𝗻𝗰𝗹𝘂𝗱𝗲 𝗮𝗹𝗹 𝘁𝗵𝗲 𝘁𝗮𝗯𝗹𝗲𝘀 𝘁𝗵𝗮𝘁 𝗮𝗿𝗲 𝘁𝗵𝗲𝗿𝗲 𝗶𝗻 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟭? No, IFF includes that only the following B2B tables, in which you can fill details. a. 4A, 4B, 4C, 6B, 6C - B2B Invoices b. 9B - Credit / Debit Notes (Registered) - CDNR c. 9A - Amended B2B Invoice - B2BA d. 9C - Amended Credit/ Debit Notes (Registered) – CDNRA

𝟭𝟭. 𝗪𝗵𝗮𝘁 𝗵𝗮𝗽𝗽𝗲𝗻𝘀 𝗶𝗳 𝗜 𝗺𝗶𝘀𝘀 𝘁𝗵𝗲 𝗲𝗻𝗱 𝗱𝗮𝘁𝗲 𝗼𝗳 𝗜𝗙𝗙? Post IFF due date, you will be able to only view or download the IFF form and not Save or Submit the form. However, submitted IFF can be filed even after the due date. Further, you can reset the details filled and saved before the end date by clicking the RESET button on GSTR-1/ IFF page. 𝟭𝟮. 𝗪𝗵𝗲𝗿𝗲 𝗰𝗮𝗻 𝗜 𝘃𝗶𝗲𝘄 𝘁𝗵𝗲 𝗳𝗶𝗹𝗲𝗱 𝗜𝗙𝗙 𝗳𝗼𝗿𝗺𝘀? You can view the filed IFF forms under the ‘View Filed returns’ and ‘Track return status’ option.

𝗥𝗘𝗦𝗘𝗧 𝗙𝘂𝗻𝗰𝘁𝗶𝗼𝗻 𝟭𝟯. 𝗙𝗼𝗿 𝘄𝗵𝗶𝗰𝗵 𝗺𝗼𝗻𝘁𝗵𝘀 𝗼𝗳 𝗮 𝗾𝘂𝗮𝗿𝘁𝗲𝗿 𝘄𝗶𝗹𝗹 𝗜 𝗯𝗲 𝗮𝗯𝗹𝗲 𝘁𝗼 𝗱𝗲𝗹𝗲𝘁𝗲 𝘀𝗮𝘃𝗲𝗱 𝗱𝗮𝘁𝗮 𝘂𝘀𝗶𝗻𝗴 𝘁𝗵𝗲 𝗥𝗘𝗦𝗘𝗧 𝗯𝘂𝘁𝘁𝗼𝗻? You can use the RESET button to delete the entire saved data, for the specific return period, but not yet submitted or filed in their Form GSTR-1/IFF, irrespective of your filing preference or profiles (monthly or quarterly taxpayers). RESET button will also enable taxpayers to delete Saved records in expired IFF, which is not Submitted or Filed. RESET button will be disabled once IFF is submitted. 𝟭𝟯. 𝗪𝗵𝗮𝘁 𝘄𝗶𝗹𝗹 𝗵𝗮𝗽𝗽𝗲𝗻 𝗼𝗻𝗰𝗲 𝘁𝗮𝘅𝗽𝗮𝘆𝗲𝗿 𝗿𝗲𝘀𝗲𝘁𝘀 𝗱𝗮𝘁𝗮 𝗶𝗻 𝗠𝟭/𝗠𝟮 𝗼𝗳 𝗜𝗙𝗙? IFF records which were auto-populated in recipient’s Form GSTR-2A will be deleted, once the taxpayer resets their IFF for M1/M2.

𝟭𝟰. 𝗜 𝗵𝗮𝘃𝗲 𝘀𝘂𝗯𝗺𝗶𝘁𝘁𝗲𝗱 𝗜𝗙𝗙 𝗱𝗲𝘁𝗮𝗶𝗹𝘀, 𝘄𝗶𝗹𝗹 𝗜 𝘀𝘁𝗶𝗹𝗹 𝗯𝗲 𝗮𝗯𝗹𝗲 𝘁𝗼 𝗱𝗲𝗹𝗲𝘁𝗲 𝘁𝗵𝗲 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝘂𝘀𝗶𝗻𝗴 𝗥𝗘𝗦𝗘𝗧 𝗯𝘂𝘁𝘁𝗼𝗻? No, you cannot delete the submitted IFF details. The RESET button can be used to delete only the Saved records, and not the records which are Submitted or Filed details. 𝗚𝗲𝗻𝗲𝗿𝗮𝘁𝗲 𝗜𝗙𝗙 𝗦𝘂𝗺𝗺𝗮𝗿𝘆 𝟭𝟱. 𝗛𝗼𝘄 𝗰𝗮𝗻 𝗜 𝘃𝗶𝗲𝘄 𝘁𝗵𝗲 𝘀𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝘁𝗵𝗮𝘁 𝗜 𝗲𝗻𝘁𝗲𝗿𝗲𝗱 𝗶𝗻 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝘁𝗶𝗹𝗲𝘀 𝗼𝗳 𝗜𝗙𝗙? You can click the GENERATE IFF SUMMARY button available at the end of tiles on IFF dashboard page, to generate and view summary of details entered. Navigate to Services > Returns > Returns Dashboard > Select the Financial Year, Quarter and Period (Month) > PREPARE ONLINE > GENERATE IFF SUMMARY option.

𝟭𝟲. 𝗛𝗼𝘄 𝗳𝗿𝗲𝗾𝘂𝗲𝗻𝘁𝗹𝘆 𝗰𝗮𝗻 𝗜 𝗴𝗲𝗻𝗲𝗿𝗮𝘁𝗲 𝘁𝗵𝗲 𝘀𝘂𝗺𝗺𝗮𝗿𝘆 𝗼𝗳 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝘂𝘀𝗶𝗻𝗴 𝗚𝗘𝗡𝗘𝗥𝗔𝗧𝗘 𝗜𝗙𝗙 𝗦𝗨𝗠𝗠𝗔𝗥𝗬 𝗯𝘂𝘁𝘁𝗼𝗻? The summary is generated by the GST Portal automatically at an interval of every <30 minutes>. In case you want to see the summary immediately after you have added the invoices, you can also generate the summary by clicking the GENERATE IFF SUMMARY button. However, summary can be generated only at interval of 10 minutes. In case you attempt to generate summary, before expiry of 10 minutes from previous attempt, you will notice an error message on top of the page. 𝗣𝗿𝗲𝘃𝗶𝗲𝘄 𝗜𝗙𝗙 𝟭𝟳. 𝗗𝗼 𝗜 𝗵𝗮𝘃𝗲 𝗮𝗻𝘆 𝗼𝗽𝘁𝗶𝗼𝗻 𝘁𝗼 𝘃𝗶𝗲𝘄 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝗳𝗶𝗹𝗹𝗲𝗱 𝗶𝗻 𝗜𝗙𝗙 𝗳𝗼𝗿𝗺, 𝗯𝗲𝗳𝗼𝗿𝗲 𝘀𝘂𝗯𝗺𝗶𝘁𝘁𝗶𝗻𝗴 𝗶𝘁? Yes, you can click the PREVIEW IFF button available at the bottom of the GSTR-1/ IFF page to view the details that you entered in the IFF form.

𝗔𝗰𝗸𝗻𝗼𝘄𝗹𝗲𝗱𝗴𝗲 𝗮𝗻𝗱 𝗦𝘂𝗯𝗺𝗶𝘁 𝗜𝗙𝗙 𝟭𝟴. 𝗜 𝗵𝗮𝘃𝗲 𝗳𝗶𝗹𝗹𝗲𝗱 𝗱𝗲𝘁𝗮𝗶𝗹𝘀 𝗶𝗻 𝗮𝗹𝗹 𝘁𝗵𝗲 𝗿𝗲𝗹𝗲𝘃𝗮𝗻𝘁 𝘁𝗮𝗯𝗹𝗲𝘀 𝗼𝗳 𝗜𝗙𝗙 𝗳𝗼𝗿 𝗠𝟭/𝗠𝟮. 𝗛𝗼𝘄 𝗱𝗼 𝗜 𝘀𝘂𝗯𝗺𝗶𝘁 𝘁𝗵𝗲 𝗱𝗲𝘁𝗮𝗶𝗹𝘀? You can submit the details by clicking the SUBMIT button available at the bottom of the GSTR-1/ IFF page, provided data filled in each Table was saved by you. 𝟭𝟵. 𝗜 𝗵𝗮𝘃𝗲 𝘀𝘂𝗯𝗺𝗶𝘁𝘁𝗲𝗱 𝗺𝘆 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟭/ 𝗜𝗙𝗙 𝗳𝗼𝗿 𝗮 𝗺𝗼𝗻𝘁𝗵, 𝗰𝗮𝗻 𝗜 𝗺𝗮𝗸𝗲 𝗰𝗵𝗮𝗻𝗴𝗲𝘀 𝗶𝗻 𝘁𝗵𝗲 𝗳𝗼𝗿𝗺 𝗯𝗲𝗳𝗼𝗿𝗲 𝗳𝗶𝗹𝗶𝗻𝗴 𝗜𝗙𝗙 𝗳𝗼𝗿 𝘁𝗵𝗮𝘁 𝗺𝗼𝗻𝘁𝗵? The submit button will freeze the invoices uploaded in the Form GSTR-1/ IFF for that particular month. You will be not able to upload any further invoices for that month. In case you have missed adding any invoice or want to edit already filed records, you can upload/edit those records in the next months of Form GSTR-1 or IFF.

𝗙𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗜𝗙𝗙 𝟮𝟬. 𝗜𝘀 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗳 𝗙𝗼𝗿𝗺 𝗜𝗙𝗙 𝗳𝗼𝗿𝗺 𝗱𝗶𝗳𝗳𝗲𝗿𝗲𝗻𝘁 𝗳𝗿𝗼𝗺 𝗳𝗶𝗹𝗶𝗻𝗴 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟭 𝗼𝗿 𝗮𝗻𝘆 𝗼𝘁𝗵𝗲𝗿 𝗿𝗲𝘁𝘂𝗿𝗻/ 𝘀𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁? No, the filing of Form IFF form is similar to filing any other return/statement. 𝟮𝟭. 𝗪𝗵𝗶𝗰𝗵 𝗳𝗶𝗹𝗶𝗻𝗴 𝗼𝗽𝘁𝗶𝗼𝗻𝘀 𝗰𝗮𝗻 𝗜 𝘂𝘀𝗲 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗚𝗦𝗧𝗥-𝟭/ 𝗜𝗙𝗙? You can use either of File with DSC or File with EVC options to file Form GSTR-1/ IFF. Taxable Value Exceeds 50 Lakh 𝟮𝟮. 𝗜 𝗮𝗺 𝗻𝗼𝘁 𝗮𝗯𝗹𝗲 𝘁𝗼 𝗳𝗶𝗹𝗲 𝗙𝗼𝗿𝗺 𝗜𝗙𝗙, 𝗮𝘀 𝘁𝗵𝗲 𝘀𝘁𝗮𝘁𝘂𝘀 𝗼𝗻 𝘀𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝘀𝗮𝘆𝘀 "𝗘𝗿𝗿𝗼𝗿 𝗶𝗻 𝘀𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻". 𝗪𝗵𝗮𝘁 𝗱𝗼𝗲𝘀 𝘁𝗵𝗲 𝗲𝗿𝗿𝗼𝗿 𝗶𝗺𝗽𝗹𝘆? The Error in submission implies that the Cumulative value of all records reported in this IFF may be more than the limit prescribed as per rules. If the cumulative value of the records reported in IFF is more than this limit, the system will not allow filing of IFF. To correct the Error in Submission status, certain records may be removed and reported in the next period, so that the cumulative value of invoices in this period is not more than the limit prescribed as per rules.

𝗠𝗼𝘃𝗲/𝗥𝗲𝘀𝗲𝘁 𝗙𝘂𝗻𝗰𝘁𝗶𝗼𝗻𝗮𝗹𝗶𝘁𝘆 𝟮𝟯. 𝗪𝗵𝗮𝘁𝘀 𝗶𝘀 𝗠𝗼𝘃𝗲/𝗥𝗲𝘀𝗲𝘁 𝗳𝘂𝗻𝗰𝘁𝗶𝗼𝗻𝗮𝗹𝗶𝘁𝘆? A new functionality of move / reset is provided for quarterly taxpayers. If taxpayer has saved some records in optional IFF (M1/M2) of a quarter and did not submit/ file the said IFF by due date, then he/she will get an option in next period IFF (M2) or in quarterly GSTR-1 (M3) of the same quarter, to either move or reset the saved IFF records (M1/M2). 𝟮𝟰. 𝗛𝗼𝘄 𝗱𝗼 𝗜 𝗺𝗼𝘃𝗲 𝗱𝗮𝘁𝗮 𝗳𝗿𝗼𝗺 𝗺𝘆 𝘀𝗮𝘃𝗲𝗱 𝗜𝗙𝗙 𝗳𝗼𝗿 𝗮 𝗺𝗼𝗻𝘁𝗵 𝘁𝗼 𝘁𝗵𝗲 𝗻𝗲𝘅𝘁 𝗺𝗼𝗻𝘁𝗵? If you are a Quarterly taxpayer, you can move or reset first month (M1) IFF saved records in second month (M2) of the quarter, if the first month (M1) IFF was not submitted/filed by due date. Similarly, you can move or reset IFF records saved in first two months (M1 and M2) of a quarter in the last month (M3) of the quarter. You will get a pop-up message on your screen to either move or reset the already saved IFF records of M1 and/or M2, when you click the PREPARE ONLINE button on IFF/ Form GSTR-1 of M2 or M3 respectively.

𝟮𝟱. 𝗙𝗼𝗿 𝘄𝗵𝗶𝗰𝗵 𝗺𝗼𝗻𝘁𝗵𝘀 𝗼𝗳 𝗮 𝗾𝘂𝗮𝗿𝘁𝗲𝗿 𝗰𝗮𝗻 𝗜 𝗺𝗼𝘃𝗲 𝘁𝗵𝗲 𝗜𝗙𝗙 𝗱𝗮𝘁𝗮? You can move the saved IFF data from first to second month of the quarter (M1 to M2) and from second to third month of the quarter (M2 to M3). You can also move the saved data for Month 1 and Month 2 of a quarter to Form GSTR-1 for the quarter. 𝗙𝗼𝗿 𝗲𝘅𝗮𝗺𝗽𝗹𝗲: In July to September quarter, the saved IFF data from July can be moved to August, from August to September and from July and August to September. Note: Only the records in saved state can be moved. Submitted or filed records cannot be moved.

𝟮𝟲. 𝗧𝗵𝗼𝘂𝗴𝗵 𝗜 𝗱𝗼 𝗵𝗮𝘃𝗲 𝘁𝗵𝗲 𝘀𝗮𝘃𝗲𝗱 𝗜𝗙𝗙 𝗱𝗮𝘁𝗮 𝗶𝗻 𝘁𝗵𝗲 𝗽𝗿𝗲𝘃𝗶𝗼𝘂𝘀 𝗺𝗼𝗻𝘁𝗵, 𝗜 𝗱𝗼 𝗻𝗼𝘁 𝘄𝗶𝘀𝗵 𝘁𝗼 𝗺𝗼𝘃𝗲 𝗶𝘁 𝘁𝗼 𝘁𝗵𝗲 𝗰𝘂𝗿𝗿𝗲𝗻𝘁 𝗺𝗼𝗻𝘁𝗵. 𝗪𝗶𝗹𝗹 𝘁𝗵𝗲 𝗱𝗮𝘁𝗮 𝘄𝗶𝗹𝗹 𝘀𝘁𝗶𝗹𝗹 𝗴𝗲𝘁 𝗮𝘂𝘁𝗼𝗺𝗮𝘁𝗶𝗰𝗮𝗹𝗹𝘆 𝗺𝗼𝘃𝗲𝗱 𝘁𝗼 𝘁𝗵𝗲 𝗻𝗲𝘅𝘁 𝗺𝗼𝗻𝘁𝗵 𝘄𝗵𝗲𝗻 𝗜 𝗳𝗶𝗹𝗲 𝗿𝗲𝘁𝘂𝗿𝗻? No, the data can not move automatically from one month to another without your permission. Unless you select the YES option on the pop-up message, the data will not move. Select the NO option to stop moving of data from the previous month(s) and the saved records in the previous month will be deleted. 𝟮𝟳. 𝗜𝘀 𝗶𝘁 𝗺𝗮𝗻𝗱𝗮𝘁𝗼𝗿𝘆 𝘁𝗼 𝗲𝗶𝘁𝗵𝗲𝗿 𝗠𝗼𝘃𝗲 𝘁𝗵𝗲 𝗦𝗮𝘃𝗲𝗱 𝗿𝗲𝗰𝗼𝗿𝗱𝘀 𝗼𝗿 𝗲𝗹𝘀𝗲 𝘁𝗼 𝗱𝗲𝗹𝗲𝘁𝗲 𝘁𝗵𝗼𝘀𝗲 𝘀𝗮𝘃𝗲𝗱 𝗿𝗲𝗰𝗼𝗿𝗱𝘀 𝗳𝗿𝗼𝗺 𝘁𝗵𝗲 𝗜𝗙𝗙 𝘄𝗵𝗶𝗰𝗵 𝗶𝘀 𝗲𝘅𝗽𝗶𝗿𝗲𝗱? Yes, it is mandatory to either Move the Saved records or else to delete those Saved records from the IFF which is expired, to be able to file IFF for Month 2 or Form GSTR-1 for Month 3. 𝟮𝟴. 𝗖𝗮𝗻 𝗜 𝗺𝗼𝘃𝗲 𝗜𝗙𝗙 𝗱𝗮𝘁𝗮 𝗳𝗿𝗼𝗺 𝗽𝗿𝗲𝘃𝗶𝗼𝘂𝘀 𝗾𝘂𝗮𝗿𝘁𝗲𝗿 𝘁𝗼 𝘁𝗵𝗲 𝗰𝘂𝗿𝗿𝗲𝗻𝘁 𝗼𝗻𝗲? No, you can not move IFF data across quarters. You can move data only within a quarter.