Invoice Furnishing Facility (IFF) under QRMP
The Law Relevant Provisions – CGST Act, 2017 Section 37: Furnishing details of outward supplies. Section 39: Furnishing of returns. Section 168: Empowering CBIC to issue instructions relating to returns. Relevant Rules – CGST Rules, 2017 Rule 59(2): Provides for IFF under QRMP scheme. Taxpayers opting for QRMP can furnish B2B outward supplies for first 2 months of the quarter through…















