GSTR-3B › GSTR-3B ꯇꯦꯕꯜ
GSTR-3B ꯇꯦꯕꯜ ꯈꯉꯕꯤꯌꯨ
GSTR-3B ꯑꯁꯤ ꯁꯃꯔꯤ ꯔꯤꯇꯔꯅ ꯑꯃꯅꯤ, ꯃꯗꯨꯗ ꯅꯍꯥꯛꯅ ꯅꯍꯥꯛꯀꯤ GST ꯍꯤꯁꯥꯕ ꯇꯧꯗꯨꯅ ꯄꯤ꯫ ꯃꯗꯨꯗ ꯕꯤꯜ ꯂꯤꯁ꯭ꯠ ꯂꯩꯇꯦ: ꯃꯁꯤꯅ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯃꯁꯤꯡ ꯍꯪꯏ꯫ ꯇꯦꯕꯜ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯑꯣꯏꯔꯕ ꯃꯔꯨ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡꯁꯤꯡ ꯀꯗꯥꯌꯗꯒꯤ ꯂꯥꯀꯄꯅꯣ ꯃꯁꯤ ꯃꯐꯝ ꯑꯁꯤꯗ꯫
ꯇꯦꯕꯜ 3.1: ꯑꯥꯎꯇꯋꯥꯔꯗ ꯁꯞꯂꯥꯏꯒꯤ ꯇꯦꯛꯁ
| ꯂꯥꯏꯅ | ꯀꯔꯤ ꯆꯨꯝꯃꯤꯅꯣ |
|---|---|
| (a) ꯇꯦꯛꯁ ꯂꯩꯕ ꯑꯥꯎꯇꯋꯥꯔꯗ ꯁꯞꯂꯥꯏ | GST ꯌꯥꯎꯕ ꯁꯥꯏꯅꯕ ꯂꯧꯁꯤꯅꯕ ꯄꯨꯝꯅꯃꯛ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯂꯧꯊꯣꯛꯇꯨꯅ, ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯍꯥꯄꯆꯤꯟꯗꯨꯅ꯫ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯂꯨ ꯑꯃꯁꯨꯡ IGST, CGST, SGST/UTGST, ꯁꯦꯁ꯫ |
| (b) ꯖꯤꯔꯣ ꯔꯦꯇꯦꯗ | ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ SEZ ꯌꯨꯅꯤꯠꯇ ꯁꯞꯂꯥꯏ, IGST ꯌꯥꯎꯅ ꯅꯠꯇ꯭ꯔꯒ ꯌꯥꯎꯗꯅ꯫ |
| (c) ꯅꯤꯜ ꯔꯦꯇꯦꯗ ꯑꯃꯁꯨꯡ ꯊꯥꯗꯣꯛꯂꯕ | ꯅꯤꯜ-ꯔꯦꯇꯦꯗ ꯅꯠꯇ꯭ꯔꯒ ꯊꯥꯗꯣꯛꯂꯕ ꯒꯨꯗꯁ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁꯀꯤ ꯂꯧꯁꯤꯅꯕ (ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯐ꯭ꯔꯦꯁ ꯚꯦꯖꯤꯇꯦꯕꯜ, ꯕꯨꯛ)꯫ |
| (d) ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯗ ꯏꯅꯋꯥꯔꯗ ꯁꯞꯂꯥꯏ | ꯇꯦꯛꯁ ꯅꯍꯥꯛꯅ ꯄꯤꯕ ꯂꯧꯕꯁꯤꯡ: ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯂꯦꯞꯂꯤꯕ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯗꯒꯤ, ꯒꯨꯗꯁ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯦꯖꯦꯟꯁꯤ, ꯑꯦꯗꯚꯣꯀꯦꯠ ꯑꯃꯁꯨꯡ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕ ꯑꯇꯣꯞꯄꯁꯤꯡ꯫ |
| (e) ꯅꯣꯟ-GST ꯑꯥꯎꯇꯋꯥꯔꯗ ꯁꯞꯂꯥꯏ | ꯄꯦꯇ꯭ꯔꯣꯜ, ꯗꯤꯖꯦꯜ, ꯊꯥꯕ ꯑꯉꯥꯡ ꯑꯃꯁꯨꯡ GST ꯒꯤ ꯃꯄꯥꯟꯗ ꯂꯩꯕ ꯁꯞꯂꯥꯏ ꯑꯇꯣꯞꯄꯁꯤꯡ꯫ |
ꯇꯦꯕꯜ 3.1.1 ꯑꯁꯤ ꯏ-ꯀꯃꯔꯁ ꯑꯣꯄꯔꯦꯇꯔꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯗꯥꯔꯥ 9(5) ꯃꯇꯨꯡ ꯏꯟꯅ ꯃꯈꯣꯌꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯒꯤ ꯁꯞꯂꯥꯏ ꯇꯧꯔꯤꯕ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯒꯤꯗꯃꯛ ꯈꯛꯇꯅꯤ꯫
ꯇꯦꯕꯜ 3.2: ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯃꯤꯁꯤꯡꯗ ꯁ꯭ꯇꯦꯠ ꯑꯅꯤꯒꯤ ꯃꯔꯛꯇ ꯁꯞꯂꯥꯏ
3.1(a) ꯒꯤ ꯃꯅꯨꯡꯗꯒꯤ, ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕꯁꯤꯡ, ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔꯁꯤꯡ ꯑꯃꯁꯨꯡ UIN ꯂꯩꯕꯁꯤꯡꯗ ꯁ꯭ꯇꯦꯠ ꯑꯅꯤꯒꯤ ꯃꯔꯛꯇ ꯂꯧꯁꯤꯅꯕ, ꯁ꯭ꯇꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ, IGST ꯌꯥꯎꯅ꯫ ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤ GSTR-1 ꯗꯒꯤ ꯊꯃꯍꯜꯂꯤ꯫
ꯇꯦꯕꯜ 4: ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ
- 4(A) ꯐꯪꯕ ITC: (1) ꯒꯨꯗꯁ ꯏꯝꯄꯣꯔꯠ, (2) ꯁꯔꯚꯤꯁ ꯏꯝꯄꯣꯔꯠ, (3) ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯗ ꯏꯅꯋꯥꯔꯗ ꯁꯞꯂꯥꯏ (3.1(d) ꯗ ꯅꯍꯥꯛꯅ ꯄꯤꯈꯤꯕ ꯇꯦꯛꯁ), (4) ꯏꯅꯄꯨꯠ ꯁꯔꯚꯤꯁ ꯗꯤꯁ꯭ꯇ꯭ꯔꯤꯕ꯭ꯌꯨꯇꯔꯗꯒꯤ, (5) ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯒꯤ ꯕꯤꯂꯗꯒꯤ ꯑꯇꯣꯞꯄ ITC ꯄꯨꯝꯅꯃꯛ꯫
- 4(B) ꯍꯟꯗꯣꯛꯂꯕ ITC: (1) Rule 38, 42 ꯑꯃꯁꯨꯡ 43 ꯃꯇꯨꯡ ꯏꯟꯅ ꯑꯃꯁꯨꯡ ꯗꯥꯔꯥ 17(5) ꯒꯤ ꯕ꯭ꯂꯣꯛ ꯇꯧꯔꯕ ꯀ꯭ꯔꯦꯗꯤꯠ, (2) ꯑꯇꯣꯞꯄꯁꯤꯡ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ Rule 37 (ꯁꯞꯂꯥꯌꯔꯗ 180 ꯅꯨꯃꯤꯠ ꯃꯅꯨꯡꯗ ꯄꯤꯗꯕ) ꯅꯠꯇ꯭ꯔꯒ Rule 37A꯫
- 4(C) ꯅꯦꯠ ITC = 4(A) − 4(B)꯫
- 4(D) ꯌꯥꯗꯕ ITC ꯑꯁꯤ ꯈꯉꯍꯟꯅꯕꯒꯤꯗꯃꯛ ꯈꯛꯇ ꯎꯠꯂꯤ꯫
ꯇꯦꯕꯜ 5 ꯑꯃꯁꯨꯡ 5.1
ꯇꯦꯕꯜ 5 ꯑꯁꯤ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔꯁꯤꯡꯗꯒꯤ ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯊꯥꯗꯣꯛꯂꯕ, ꯅꯤꯜ-ꯔꯦꯇꯦꯗ ꯑꯃꯁꯨꯡ ꯅꯣꯟ-GST ꯂꯧꯕꯒꯤ ꯃꯃꯜ, ꯁ꯭ꯇꯦꯠ ꯑꯅꯤꯒꯤ ꯃꯔꯛꯇ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯒꯤ ꯃꯅꯨꯡꯗ꯫ ꯇꯦꯕꯜ 5.1 ꯑꯁꯤ ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯑꯃꯁꯨꯡ ꯂꯦꯠ ꯐꯤꯅꯤ꯫
ꯇꯦꯕꯜ 6.1: ꯇꯦꯛꯁ ꯄꯦꯃꯦꯟꯠ
ꯍꯦꯗ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯄꯣꯔꯇꯂꯅ ꯄꯤꯒꯗꯕ ꯇꯦꯛꯁ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯀꯌꯥ ꯄꯤꯈꯤꯕ ꯑꯃꯁꯨꯡ ꯀꯦꯁꯅ ꯀꯌꯥ ꯎꯠꯂꯤ꯫ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯇꯦꯛꯁ (3.1(d)) ꯑꯁꯤ ꯀꯦꯁꯅ ꯈꯛꯇ ꯄꯤꯕ ꯌꯥꯏ꯫
ꯈꯨꯗꯝ
ꯑꯣꯛꯇꯣꯕꯔꯗ ꯖꯥꯌꯄꯨꯔꯒꯤ ꯚꯦꯄꯥꯔꯤ ꯑꯃꯅ ꯔꯖꯁ꯭ꯊꯥꯅꯗ 18% ꯅ ₹5,00,000 ꯂꯧꯁꯤꯅꯈꯤ (CGST ₹45,000, SGST ₹45,000) ꯑꯃꯁꯨꯡ ꯒꯨꯖꯔꯥꯇꯇ 18% ꯅ ₹2,00,000 (IGST ₹36,000)꯫ ꯄꯔꯆꯦꯖ ꯕꯤꯜ: ꯗꯤꯜꯂꯤꯗꯒꯤ IGST ₹30,000, ꯔꯖꯁ꯭ꯊꯥꯅꯗꯒꯤ CGST ₹20,000 ꯑꯃꯁꯨꯡ SGST ₹20,000꯫ GSTR-3B: 3.1(a) ꯇꯦꯛꯁꯦꯕꯜ ₹7,00,000, IGST ₹36,000, CGST ₹45,000, SGST ₹45,000꯫ 4(A)(5): IGST ₹30,000, CGST ₹20,000, SGST ₹20,000꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯨꯝꯅ ꯁꯤꯖꯤꯟꯅꯕꯅꯣ ꯃꯗꯨ ITC ꯁꯦꯇ-ꯑꯣꯐ ꯅꯤꯌꯝ ꯗ ꯈꯉꯍꯅꯕꯤꯔꯦ; ꯀꯦꯁꯅ ꯄꯤꯒꯗꯕ ₹56,000 ꯑꯣꯏ꯫
ꯄꯣꯔꯇꯂꯅ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯀꯗꯥꯏꯗ ꯊꯃꯍꯜꯅꯣ
ꯄꯣꯔꯇꯂꯅ ꯅꯍꯥꯛꯀꯤ GSTR-1 (ꯑꯃꯁꯨꯡ GSTR-1A) ꯗꯒꯤ ꯇꯦꯕꯜ 3 ꯑꯃꯁꯨꯡ GSTR-2B ꯗꯒꯤ ꯇꯦꯕꯜ 4 ꯊꯃꯍꯜꯂꯤ꯫ ꯖꯨꯂꯥꯏ 2025 ꯄꯤꯔꯤꯌꯗꯗꯒꯤ GSTR-1/1A ꯗꯒꯤ ꯇꯦꯕꯜ 3 ꯗ ꯊꯃꯖꯤꯟꯕ ꯇꯦꯛꯁ ꯊꯧꯗꯥꯡ ꯑꯗꯨ GSTR-3B ꯗ ꯇꯥꯏꯞ ꯇꯧꯗꯨꯅ ꯍꯣꯡꯗꯣꯛꯅꯕ ꯉꯃꯗꯦ: GSTR-3B ꯐꯥꯏꯜ ꯇꯧꯗꯅ ꯃꯃꯥꯡꯗ GSTR-1A ꯅ ꯁꯣꯏꯗꯣꯛꯕꯤꯌꯨ꯫ ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯃꯥꯡꯗ ꯃꯁꯤꯒꯨꯝꯕ ꯍꯤꯁꯥꯕ ꯑꯃꯗ ꯃꯁꯤꯡꯁꯤꯡ ꯆꯦꯛ ꯇꯧꯕ ꯐꯕ ꯑꯣꯏ꯫