GSTR-1 IFF discontinued for QRMP taxpayers: the May 2026 notification and the new monthly filing workflow

The Central Board of Indirect Taxes and Customs notified amendments to Rule 59 and Rule 67 of the CGST Rules through Notification 14/2026-Central Tax dated May 18, 2026, discontinuing the Invoice Furnishing Facility (IFF) for QRMP scheme taxpayers from July 1, 2026. From that date, QRMP taxpayers must file GSTR-1 monthly, removing the quarterly GSTR-1 filing window that has been in place since the QRMP scheme launched in January 2021.

The QRMP scheme covers approximately 1.2 crore taxpayers with annual aggregate turnover up to ₹5 crore. Under the existing scheme, these taxpayers file GSTR-1 quarterly (with two optional monthly IFF uploads for B2B invoices to enable recipient ITC visibility) and pay tax monthly through PMT-06. The PMT-06 monthly tax payment requirement continues unchanged. GSTR-3B filing for QRMP taxpayers also remains quarterly.

The rationale for the IFF discontinuation is the chronic ITC reconciliation mismatch that the dual filing structure created. Suppliers under QRMP could push B2B invoices through IFF monthly, but the IFF data sat in a separate stream from the supplier's quarterly GSTR-1. Recipient taxpayers then saw their GSTR-2A and 2B populated from a mix of supplier monthly GSTR-1 (for non-QRMP suppliers) and supplier IFF (for QRMP suppliers), with inconsistent timing and frequent reconciliation breaks.

The compliance load increase for QRMP taxpayers is material. Three monthly GSTR-1 filings per quarter replace one quarterly GSTR-1 plus two optional IFF uploads. The data fields are largely identical: B2B invoices, debit and credit notes, advance receipts, and amendments. The new addition is the B2C summary data (Table 7 of GSTR-1) which was earlier consolidated only in the quarterly GSTR-1 and is now required monthly.

The recipient-side ITC flow is the principal beneficial change. Under the new framework, all B2B invoices from QRMP suppliers will appear in GSTR-2A and GSTR-2B with the same monthly cadence as non-QRMP suppliers, eliminating the timing gaps that have driven a substantial volume of mismatch notices under Section 16(2)(aa) of the CGST Act. Recipients should expect cleaner monthly ITC reconciliation from August 2026 onwards.

The transition timeline is operationally tight. QRMP taxpayers and their accounting service providers need to update return-filing calendars, ERP filing automation workflows, and the internal review cycle from quarterly to monthly. The GSTN portal will continue to accept IFF submissions only for invoice periods up to June 30, 2026; from July 2026, the IFF facility will be removed from the QRMP dashboard.

KAMRIT's GST desk handles QRMP-to-monthly-GSTR-1 transition including filing calendar reconfiguration, ERP automation updates, and the first three months of monthly GSTR-1 filing under the new framework.