The invoice furnishing facility is similar to furnishing details in FORM GSTR-1 but only the details in the following tables will be permitted: - Table 4A,4B,4C,6B & 6C - B2B Invoices - Table 9A - Amended B2B Invoices - Table 9B - Credit/ Debit Notes (Registered) - Table 9C - Amended Credit/ Debit Notes (Registered) Taxpayers can upload the details through a JSON file using the Offline Return Tool. Note: Taxpayer will not be refrained to provide details of outward supplies of the prior month in the subsequent month. Details can be provided by either using the invoice furnishing facility or in quarterly Form GSTR-1.