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Step 1: Connect your Roku device to the TV.
Step 2: Navigate to the Roku Channel Store and search for M3U Playlist Player. If you haven’t downloaded the M3U Playlist player, then download it from the Roku Store.
Step 3: Tap Go to Channels in the M3U Playlist Player.
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Step 4: Click the New Playlist option.
Step 5: Enter the M3U URL and Playlist Name that you got from the IPTV provider and tap Save.
Step 6: Wait for some time till the IPTV channels get loaded on your Roku device.
Step 7: Restart your Roku device and open the IPTV app.
Step 8: Select the playlist that you added before. All the subscribed IPTV channels will appear on the screen. Enjoy streaming your favourite live TV channels.