Invoice Furnish Facility (IFF)
A two-line summary of your outward GST for a month or quarter: the tax on your invoices, and the tax taken back by credit notes. Use it as a check against what you enter on the GST portal's Invoice Furnishing Facility.
This report is built for India's GST and tax deduction rules. It does not cover VAT, and Tax Reports has no VAT report. Your VAT rate and amount are on each document.
Quick look
- Go to Reports › Tax Reports and click the Invoice Furnish Facility (IFF) card.
- It opens on last month. To change it, click the filter button, pick a Month or Quarters and click Run Report.
- Read the two lines: invoices first, then credit notes.
Done. You see the GST and total of your invoices, and of your credit notes, for the period.
Full guide
What it shows, and when to use it
Two lines only. The first, Taxable outward supplies made to registered persons (including UIN-holders), adds up your invoices. The second, Details of Credit/Debit Notes and Refund Voucher, adds up your credit notes. It is a total, not a list of invoices: it has no document numbers and nothing to open. For each invoice, use Summary of Outward Supplies.
Filters and period
Fields in this section
| Field | Required | What to enter |
|---|---|---|
| Reports | No | Switch to another Tax report. |
| Year | No | Chooses which months and quarters the two lists below offer. The current year lists your latest 12 months and the latest four quarters; an earlier year lists January to December and its four calendar quarters. |
| Month | No | A single month, for example Oct-26. It opens on last month. |
| Quarters | No | A calendar quarter such as Jul-26 - Sep-26 (January to March, April to June, July to September, October to December). Picking a quarter clears the month, and the reverse. |
The report opens already run for last month, with a tag above the table (for example Month: Oct-26) naming the period. Click Run Report to refresh after you change a filter. If you click it with neither a month nor a quarter chosen, a message asks you to pick one. The filter button beside Run Report shows or hides the filters.
If your business unit has a go-live date, a line under the filters says documents dated before it are not included, because they were reported from your previous system. See Entering documents from before go-live.
Columns
Fields in this section
| Column | What it shows |
|---|---|
| Description | The two fixed lines described above. |
| IGST Amount | Integrated GST on the lines' documents. |
| CGST Amount | Central GST. |
| SGST Amount | State GST. |
| Invoice Total | The total of the documents, tax included. |
Amounts show with decimals in your business unit's currency.
How the figures are worked out
The first line adds the GST posted on your invoices in the period and the invoice totals. The second adds the GST posted on credit notes, as tax given back, and their totals. A document counts in the month of its document date, as it stands now. Only posted documents are counted. A voided invoice, credit note or debit note leaves these reports completely, in every period including the one it was dated in, because voiding takes it out of your books. Bizconnekt refuses to void an invoice while it has an e-invoice (IRN) or a live e-way bill, a payment or an applied note. Cancelling an IRN alone does not remove the invoice: it still counts until you void it. Bills cannot be voided; deleting a bill removes it. If that period is already filed, raise a credit note instead of voiding.
The first line counts every invoice of the period. It is not limited to invoices to registered customers, although its heading says so. Cess is not shown.
Sorting, drill-down and export
There is no sorting, paging or export on this report, and its lines do not open a document. The credit note line shows its totals as positive numbers.
Who can see it
Open the report with View on Tax Reports. Without it the report list shows a No Access page. Tax Reports has only View and Add/Edit, and a report changes no record, so Add/Edit makes no difference here. The report is for the business unit you are working in: switch business unit first if you keep more than one GSTIN.
On mobile
In the mobile app open Reports, choose Tax Reports, then Invoice Furnish Facility (IFF). It shows the two lines with IGST, CGST, SGST and a total, and opens on last month. Pull down to refresh. The filter button offers Month, Quarters and Year. Choosing a Quarters value reports that quarter and replaces the month; choosing a Year switches the Month and Quarters lists to that year, as on the web. There is no download on this report. Same on iPhone and Android.
The Android app is on Google Play. The iPhone app is coming soon to the App Store.
Problems and fixes
The first line is higher than my registered-customer sales
It adds every invoice of the period, including invoices to unregistered customers. Use GSTR1 for the registered-customer invoices.
I expected a list of invoices
This report is a two-line total. Use Summary of Outward Supplies for the list.
The credit note line is positive
It shows the amount reversed, as a positive number. Subtract it from the first line yourself.
The report page says No Access
Your role does not have View on Tax Reports. Ask an administrator to turn it on.