Form / Return: GSTR-1 IFF (Optional)

Due Date: 13 May 2026

Who It's For: QRMP scheme taxpayers (turnover ≤ ₹5 Cr) M1 of Apr–Jun quarter

Description:

• Invoice Furnishing Facility April 2026 B2B invoices
• Optional upload of B2B invoices/credit notes only, so buyers can claim ITC monthly. Not applicable for B2C invoices.
• Optional no penalty for non-filing. But skipping affects buyer's monthly ITC claims.

Late Fee / Penalty: No late fee IFF is optional