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Invoice Furnish Facility (IFF) Report

Overview​

The Invoice Furnish Facility (IFF) Report provides a summary of invoices issued under the IFF scheme for GST compliance. This report helps businesses track and report specific invoice categories that require separate disclosure under GST regulations.

When to Use This Report​

Use this report when you need to:

  • Prepare IFF-related data for GST portal submission
  • Track invoices issued under specific IFF categories
  • Reconcile tax amounts for IFF transactions
  • Verify compliance with IFF reporting requirements
  • Generate data for statutory GST returns involving IFF

How to Run the Report​

Step 1: Navigate to Tax Reports​

Access through main navigation: Reports → Tax Reports

The Tax Reports dashboard displays all available tax report types.

Step 2: Select Report Type​

Click on the Invoice Furnish Facility (IFF) card or select from the Reports dropdown.

The report interface opens with filter options at the top.

Step 3: Select Time Period​

Available Period Filters:

Month Filter:

  • Click the Month dropdown
  • Select specific month from the list
  • System automatically sets date range for that month

Quarters Filter:

  • Click the Quarters dropdown
  • Select Q1 (Apr-Jun), Q2 (Jul-Sep), Q3 (Oct-Dec), or Q4 (Jan-Mar)
  • Useful for quarterly GST return preparation

Date Display: The selected period displays as: Date: 01-09-2025 - 30-09-2025

Step 4: Run Report​

Click the Run Report button (teal colored, top right).

The system generates the report showing all IFF transactions for the selected period.

Understanding the Report​

Report Structure​

The IFF Report displays data in a table format with these columns:

ColumnDescriptionPurpose
DescriptionType of transaction under IFFIdentifies the category of supply
IGST AmountIntegrated GST collectedInterstate transaction tax
CGST AmountCentral GST collectedIntrastate transaction (Central portion)
SGST AmountState GST collectedIntrastate transaction (State portion)
Invoice TotalTotal value including all taxesComplete transaction value

Field Definitions​

Description Field​

This field shows the category of supply under IFF:

Common Categories:

  • Taxable outward supplies made to registered persons (including UIN-holders)
    Regular B2B supplies to GST-registered businesses

  • Details of Credit/Debit Notes and Refund Voucher
    Adjustments to previously issued invoices

The description helps classify transactions for proper GST reporting and compliance.

Tax Amount Fields​

IGST Amount

Integrated GST applicable on interstate supplies:

  • Charged when supplier and customer are in different states
  • Single tax component covering both Central and State portions
  • Common rates: 5%, 12%, 18%, 28%

CGST Amount

Central GST applicable on intrastate supplies:

  • Charged when supplier and customer are in the same state
  • Collected along with SGST
  • Rate is half of total GST rate (e.g., 9% CGST for 18% GST)

SGST Amount

State GST applicable on intrastate supplies:

  • Charged when supplier and customer are in the same state
  • Collected along with CGST
  • Rate is half of total GST rate (e.g., 9% SGST for 18% GST)

Invoice Total​

The complete transaction value including:

  • Basic amount (taxable value)
  • All applicable taxes (IGST or CGST+SGST)
  • Any cess or additional charges

This represents the final amount collected from the customer.

Reading the Report Data​

Example Interpretation​

Looking at the sample data:

Row 1: Taxable outward supplies

  • IGST Amount: ₹1,09,116.00
  • CGST Amount: ₹0.00
  • SGST Amount: ₹0.00
  • Invoice Total: ₹7,15,316.00

What this means:

  • All supplies were interstate (only IGST charged, no CGST/SGST)
  • Total tax collected through IGST was ₹1,09,116.00
  • Complete invoice value including tax was ₹7,15,316.00

Row 2: Credit/Debit Notes

  • All amounts showing ₹0.00 except Invoice Total: ₹1,65,200.00

What this means:

  • No tax-related adjustments in this period
  • Total value of credit/debit notes issued was ₹1,65,200.00
  • These could be exempt or zero-rated adjustments

Common Use Cases​

Monthly GST Filing​

When preparing monthly GSTR-1:

  1. Run report for the filing month
  2. Extract IFF-specific transaction data
  3. Cross-verify with invoice register
  4. Upload to GST portal under appropriate sections

Tax Reconciliation​

To verify tax calculations:

  1. Compare IGST, CGST, SGST totals with accounting records
  2. Ensure all registered customer invoices are captured
  3. Check that credit/debit note adjustments are accurate
  4. Verify invoice totals match collection records

Audit Preparation​

For internal or statutory audits:

  1. Generate reports for the audit period
  2. Print or export for documentation
  3. Keep as supporting evidence for tax filings
  4. Use for explaining tax positions to auditors

Best Practices​

Accuracy Tips

  • Run the report at month-end before GST filing deadline
  • Verify that all invoices issued are reflected in the report
  • Check for any zero or unusual tax amounts that need investigation
  • Cross-match total invoice values with sales reports
  • Keep exported reports as backup for compliance purposes

Compliance Reminders

  • IFF data must match GSTR-1 filing exactly
  • Ensure customer GSTIN details are accurate in invoices
  • Credit/debit notes should be tracked separately
  • Maintain supporting documentation for all entries
  • Review report before finalizing GST returns

Troubleshooting​

Missing Transactions​

Issue: Expected invoices not appearing in report

Solutions:

  • Verify invoice date falls within selected period
  • Check that invoice status is "Approved" or "Completed"
  • Ensure customer has valid GSTIN registered
  • Confirm invoice type qualifies for IFF reporting

Incorrect Tax Amounts​

Issue: Tax calculations don't match expectations

Solutions:

  • Verify place of supply in invoice matches customer location
  • Check that correct tax rates applied to line items
  • Ensure HSN/SAC codes are accurate
  • Review any manual adjustments to tax amounts

Report Takes Long to Generate​

Issue: Report generation is slow

Solutions:

  • Select shorter date ranges (monthly instead of yearly)
  • Run reports during non-peak hours
  • Contact support if issue persists

Export Options​

The report can be exported for:

  • GST portal uploads
  • Accounting software integration
  • Backup and archival
  • Audit documentation

Need help? Contact support at support@bizconnekt.com