The registered persons opting for QRMP scheme may furnish the details of outward supplies for the 1st & 2nd months of the quarter up to cumulative value of ₹ 50 lakhs in each month using Invoice Furnishing Facility (“IFF”) duly authenticated on the GST portal from 1st to 13th day of the month succeeding such month. The facility of furnishing details of invoices in IFF has been provided so as to allow details of such supplies to be duly reflected in the FORM GSTR-2A and FORM GSTR-2B of the concerned recipient.

Important point to note is that said facility is not mandatory and is only an optional facility made available to the registered persons under the QRMP Scheme.