The Quarterly Return Monthly Payment (QRMP) scheme simplifies GST compliance for small taxpayers. However, proper reporting of outward supplies—especially where Invoice Furnishing Facility (IFF) is not used—remains critical.

Understanding QRMP and IFF Mechanism

Under the QRMP scheme, eligible taxpayers (turnover up to ₹5 crore) file GSTR-1 on a quarterly basis as per Section 37 of the CGST Act, 2017 read with Rule 59 of CGST Rules.

• Taxpayers are allowed to use Invoice Furnishing Facility (IFF) for the first two months (M1 & M2) of a quarter.

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• IFF enables reporting of B2B invoices only to pass Input Tax Credit (ITC) to recipients on a timely basis.

• As per Rule 59(2) of CGST Rules, IFF is optional and must be filed by the 13th of the succeeding month. (cleartax)

Key Compliance Requirement for Jan–Mar Quarter

For the quarter January–March 2026, the following important compliance point applies:

• If a taxpayer has not uploaded B2B invoices using IFF for January and February 2026, then:

  • All outward supplies (for Jan, Feb, and March) must be reported together in the quarterly GSTR-1.

This position is supported by GSTN/CBIC advisories which clarify that:

• IFF cannot be filed after its due date.

• Any invoices not furnished through IFF must be declared in the quarterly GSTR-1. (TaxGuru)

Important Points to Consider

• IFF is not mandatory—non-use does not attract penalty.

• Invoices reported through IFF should not be reported again in GSTR-1.

• Invoices not reported via IFF must be fully captured in the quarterly return.

• Ensure:

  • No duplication of invoices

  • Complete reporting of B2B and B2C supplies

  • Correct tax liability disclosure

Practical Implications for Taxpayers

Failure to correctly report invoices may lead to:

• Mismatch in recipient ITC (GSTR-2A/2B)

• Notices from the GST department

• Reconciliation issues during audits

Hence, businesses should carefully review their sales records before filing the quarterly return.

Conclusion

Taxpayers under the QRMP scheme must ensure accurate and complete reporting of outward supplies. Where IFF has not been used for January and February 2026, all invoices for the quarter must be included in the GSTR-1 return.

For expert guidance on this topic, contact your tax professional today.