Invoice Furnishing Facility (IFF): The 13th-of-Month Window QRMP Taxpayers Should Not Skip

If you file GST returns under the Quarterly Return, Monthly Payment (QRMP) scheme, the single date that should be circled on your July 2026 calendar is the 13th. On Monday 13 July 2026, the quarterly GSTR-1 for the April-to-June quarter falls due, closing the books on Q1 of FY 2026-27. For the two months that preceded it, the same 13th-of-the-month rhythm governed a quieter but equally consequential filing: the Invoice Furnishing Facility (IFF). Skipping it does not attract a late fee, yet it can freeze the input tax credit (ITC) that your business customers are waiting on, which is why the Oquilia Newsroom treats every 13th as a watchlist item rather than an optional one.

Tomorrow, Thursday 9 July 2026, is the last clear working window before that 13 July deadline, because 11 July falls on a Saturday. The Government of India's GST Network (GSTN) confirms in its official IFF FAQ that the facility lets QRMP taxpayers report outward supplies during the first two months of a quarter (M1 and M2) so recipients can claim ITC without waiting for the quarterly GSTR-1. This report maps the exact statutory deadlines to watch, the regulatory mechanics behind them, and the practical steps to take before the window shuts.

Statutory Deadlines

The IFF is available only to taxpayers who have opted into QRMP, a scheme open to registered persons with an aggregate annual turnover of up to Rs 5 crore. Under QRMP, GSTR-1 and GSTR-3B are filed quarterly, but tax is paid monthly. The IFF plugs the gap the quarterly cycle would otherwise create: without it, a recipient buying from a QRMP supplier in April would not see the invoice reflected until the July quarterly GSTR-1, delaying their ITC by up to three months.

Per the GSTN FAQ, the IFF operates on a fixed cadence for the first two months of each quarter, with the third month's invoices rolling into the quarterly GSTR-1. The value that can be uploaded through the IFF is capped at Rs 50 lakh of B2B invoices per month, per GSTN guidance. The table below sets out where each month's outward supplies belong for the current and next quarter.

The immediate action point for tomorrow is Q1's closure. June 2026 invoices (the third month of the quarter) cannot be filed through the IFF at all; they must be reported in the quarterly GSTR-1 due 13 July 2026. QRMP filers who used the IFF in April and May should ensure those uploaded invoices are not duplicated in the quarterly return, because the portal carries forward IFF-furnished records. You can estimate the tax on any outward supply before you file using Oquilia's GST calculator.

Alongside GST, tomorrow sits inside a busy income-tax deadline cluster. The statutory dates below, published on the income-tax portal, matter for salaried filers, deductors and collectors during July 2026.

Payers who accepted Form 15G or Form 15H declarations between April and June 2026 must furnish those records to the income-tax department by 15 July 2026, as set out on incometax.gov.in. The same 15 July date governs the Q1 TCS statement in Form 27EQ. Salaried taxpayers with no audit requirement have until 31 July 2026 to file their return for assessment year 2026-27, subject to any extension the Central Board of Direct Taxes (CBDT) may notify. If advance tax is on your radar, the second instalment (45% cumulative) is not due until 15 September 2026; you can model it with the advance-tax calculator.

Market Events

The most consequential "market event" for millions of small businesses this week is not a policy announcement but the ITC plumbing that the 13th unlocks. When a QRMP supplier files the IFF or the quarterly GSTR-1, those invoices flow into the recipient's auto-drafted GSTR-2B, which GSTN generates on the 14th of each month. A supplier who misses the 13 July 2026 GSTR-1 deadline therefore risks keeping a buyer's June-quarter ITC out of the 14 July GSTR-2B, forcing the buyer to defer the credit to the following cycle. For a downstream business managing month-end cash flow, that single missed filing can distort working-capital planning.

The legal scaffolding sits in the Central Goods and Services Tax Act, 2017. Section 37 governs the furnishing of outward-supply details, while the IFF itself is enabled through the CGST Rules. The consolidated statute is hosted at indiacode.nic.in. Because the IFF is optional, there is no late fee for skipping it, but the commercial cost of a delayed ITC pass-through is often larger than any notional penalty, which is the point the GSTN FAQ implicitly makes when it frames the facility around recipient convenience.

On the broader regulatory calendar, the Oquilia Newsroom is not tracking any confirmed Reserve Bank of India Monetary Policy Committee meeting or Securities and Exchange Board of India board meeting in the immediate 9-to-13 July 2026 window. Readers watching for rate or market-structure signals should verify scheduled events directly against rbi.org.in and sebi.gov.in rather than rely on unconfirmed calendars. Our recent coverage of SEBI's move to reclassify REITs as equity-related instruments and its new information-ratio disclosure norm remains the relevant reading for mutual-fund investors this quarter.

Earnings

No company earnings results are confirmed in the Oquilia Newsroom's tracked calendar for Thursday 9 July 2026 or the days immediately following, and in line with our zero-fabrication policy we will not publish an unverified earnings schedule. For the audience most affected by the 13 July 2026 IFF and GSTR-1 window, that absence is fitting: the taxpayers in the QRMP scheme are overwhelmingly micro, small and medium enterprises with turnover up to Rs 5 crore, not the listed large-caps that report quarterly to stock exchanges.

For these smaller businesses, the compliance calendar is the earnings calendar. Timely IFF and GSTR-1 filing determines how quickly their B2B customers can claim ITC, which in turn shapes payment cycles and the effective cost of the credit those customers extend. A promoter running a Rs 3 crore-turnover firm gains more from filing the 13 July 2026 quarterly GSTR-1 on time than from any single quarter's headline profit, because a clean, matched GSTR-2B trail keeps buyers paying without ITC-related disputes. Businesses reporting income on a presumptive basis can separately gauge their liability using Oquilia's presumptive-tax calculator.

FAQ

What is the IFF due date for GST in July 2026?

The IFF applies only to the first two months of a quarter. For Q1 FY 2026-27, the M1 (April) IFF was due 13 May 2026 and the M2 (May) IFF was due 13 June 2026. June, being the third month, is reported in the quarterly GSTR-1 due 13 July 2026. The next IFF window is 13 August 2026 for July invoices, per the GSTN FAQ.

Is filing the IFF compulsory?

No. The GSTN confirms the IFF is optional and available only to QRMP taxpayers with aggregate turnover up to Rs 5 crore. There is no late fee for not using it. However, if you skip it, your B2B recipients cannot claim input tax credit on those invoices until you file the quarterly GSTR-1, which can delay their credit by up to three months.

What happens to June 2026 invoices under QRMP?

Third-month invoices are never filed through the IFF. All B2B and B2C outward supplies for June 2026 must be reported in the quarterly GSTR-1 for the April-to-June quarter, which is due 13 July 2026. Any invoices already uploaded via the April or May IFF should not be repeated, as the portal carries them forward.

How much value can I upload through the IFF?

As per GSTN guidance, the IFF accepts B2B invoices up to a total value of Rs 50 lakh in each of the first two months of the quarter. Supplies exceeding that cap, or any B2C supplies, are reported in the quarterly GSTR-1 rather than the IFF.

When is my ITC reflected for the buyer?

Invoices you furnish through the IFF or the quarterly GSTR-1 auto-populate the recipient's GSTR-2B, which GSTN generates on the 14th of the month. Filing the 13 July 2026 GSTR-1 on time places your June-quarter invoices in the buyer's 14 July 2026 GSTR-2B; missing it defers their credit to the next cycle.

Does the QRMP quarterly GSTR-3B have a different deadline?

Yes. The quarterly GSTR-1 is due on the 13th, but the quarterly GSTR-3B falls on 22 or 24 of the month following the quarter, staggered by the taxpayer's principal place of business. Our separate guide on the QRMP GSTR-3B 22nd and 24th deadlines covers the state-wise split in detail.

Where can I verify these GST dates officially?

The authoritative source is the GST Network's official IFF FAQ and the Central Goods and Services Tax Act, 2017, hosted at indiacode.nic.in. For income-tax deadlines such as the 15 July 2026 Form 15G/15H and TCS filings, verify against incometax.gov.in before acting.