Goods and Services Tax – GST Dated:- 20-2-2021 – News – 1. Invoice Furnishing Facility (IFF) is an optional facility made available as per Rule 59(2) of the CGST Rules, 2017 . This is provided for those quarterly taxpayers who want to pass on input tax credit (ITC) to their recipients (buyers/customers), in first two months of a quarter. It may be noted that IFF for a month will expire after the due date of 13th of next month, and cannot be filed after this date. To know more about furnishing details in IFF and payment of tax (in Form GST PMT-06 ) by taxpayers in QRMP scheme, following webinars conducted by GSTN in different languages can be referred: Language of the Webinar Topic of the Webin
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xpayers having an aggregate turnover at PAN level up to ₹ 5 crore can opt for quarterly filing of Form GSTR-1 and Form GSTR-3B . Payment can be made in the first two months by a simple challan in FORM GST PMT-06. To know more about QRMP scheme following webinars conducted by GSTN in different languages can be referred: Language of the Webinar Topic of the Webinar The QRMP Scheme for Taxpayers English https://youtu.be/Yf9wNdr0aE0 Hindi https://youtu.be/XtKbTz9nMFg Marathi https://youtu.be/bTwRxjTBULE
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