GSTR-3B ꯍꯤꯁꯥꯕ › ꯍꯦꯜꯞ › ꯁꯤꯖꯤꯟꯅꯕ
ꯅꯍꯥꯛꯀꯤ GSTR-3B ꯊꯤꯕꯒꯤ ꯃꯑꯣꯡ
GSTR-3B ꯑꯁꯤ ꯅꯍꯥꯛꯅ ꯇꯦꯛꯁ ꯄꯤꯕ ꯁꯃꯔꯤ ꯔꯤꯇꯔꯅꯅꯤ꯫ ꯇꯨꯜ ꯑꯁꯤꯅ ꯃꯇꯝ ꯑꯗꯨꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯌꯣꯟꯕ ꯑꯃꯁꯨꯡ ꯂꯧꯕꯁꯤꯡ ꯄꯨꯟꯁꯤꯜꯂꯤ, ꯅꯍꯥꯛꯀꯤ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯆꯨꯝꯕ ꯊꯥꯛꯇ ꯇꯦꯛꯁꯀ ꯃꯥꯟꯅꯍꯜꯂꯤ, ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕ ꯀꯦꯁ ꯎꯠꯂꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯑꯍꯥꯅꯕꯗ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯂꯁꯤꯡ ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ ꯌꯣꯟꯕꯒꯤ ꯕꯤꯜ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ, ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ, ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯈꯔꯆ (App) ꯕ꯭ꯔꯥꯎꯖꯔ ꯑꯁꯤꯒꯤ ꯗꯦꯇꯥ ꯍꯣꯃꯗꯒꯤ ꯄꯥꯏ꯫
- ꯕꯤꯖꯅꯦꯁ ꯑꯃꯁꯨꯡ ꯃꯇꯝ ꯈꯟꯕꯤꯌꯨ꯫ ꯊꯥ ꯑꯃ, ꯅꯠꯇ꯭ꯔꯒ QRMP ꯒꯤ ꯃꯈꯥꯗ ꯊꯥ ꯑꯍꯨꯝ ꯑꯃ꯫
- ITC ꯑꯁꯤ GSTR-2B ꯒ ꯃꯥꯟꯅꯍꯅꯕꯤꯌꯨ꯫ GSTR-2B ꯅ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯂꯁꯤꯡꯗꯒꯤ ꯍꯟꯊꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯎꯠꯂꯕꯗ, ꯕꯣꯛꯁ 4(A)(5) ꯗ GSTR-2B ꯒꯤ ꯃꯁꯤꯡ ꯏꯕꯤꯌꯨ꯫ ꯍꯣꯡꯗꯣꯀꯈꯤꯕ ꯕꯣꯛꯁꯁꯤꯡ ꯃꯥꯔꯛ ꯇꯧꯔꯤ꯫
- ꯕꯤꯂꯁꯤꯡꯅ ꯈꯉꯗꯕ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫ ꯃꯃꯥꯡꯗꯒꯤ ꯂꯥꯀꯄ ꯀ꯭ꯔꯦꯗꯤꯠ, ꯏꯝꯄꯣꯔꯠ, ISD ꯀ꯭ꯔꯦꯗꯤꯠ, reversal, ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯑꯃꯁꯨꯡ ꯂꯦꯠ ꯐꯤ꯫
- ꯄꯦꯃꯦꯟꯇꯀꯤ ꯇꯦꯕꯜ ꯄꯥꯕꯤꯌꯨ꯫ ꯄꯤꯒꯗꯕ ꯇꯦꯛꯁ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯀꯌꯥ ꯄꯤꯕꯒꯦ, ꯑꯃꯁꯨꯡ IGST, CGST, SGST/UTGST ꯑꯃꯁꯨꯡ cess ꯒꯤ ꯃꯈꯥꯗ ꯄꯤꯒꯗꯕ ꯀꯦꯁ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ, ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫ ꯍꯤꯁꯥꯕ ꯑꯁꯤ ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ ꯅ ꯊꯥ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯊꯝꯂꯤ꯫ GSTR-3B ꯄꯣꯔꯇꯦꯂꯗ ꯅꯍꯥꯛ ꯃꯁꯥꯅ ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯑꯣꯛꯇꯣꯕꯔ, ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯃꯛꯇ ꯌꯣꯟꯕ: output CGST ₹18,000 + SGST ₹18,000; inter-state ꯌꯣꯟꯕ IGST ₹6,000꯫ ITC: IGST ₹10,000, CGST ₹7,000, SGST ₹7,000꯫ Set-off: IGST ꯀ꯭ꯔꯦꯗꯤꯇꯅ ꯑꯍꯥꯅꯕꯗ IGST ₹6,000 ꯄꯤꯏ, ꯂꯦꯃꯍꯧꯔꯕ ₹4,000 CGST ꯗ ꯆꯠꯂꯤ; CGST ꯂꯦꯃꯍꯧꯔꯕ ₹18,000 − ₹4,000 − ₹7,000 = ₹7,000; SGST ₹18,000 − ₹7,000 = ₹11,000꯫ ꯀꯦꯁꯇ ꯄꯤꯒꯗꯕ: CGST ₹7,000 + SGST ₹11,000 = ₹18,000, ꯅꯣꯚꯦꯝꯕꯔ 20 ꯒꯤ ꯃꯃꯥꯡꯗ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
Set-off ꯒꯤ ꯊꯥꯛ: Section 49A ꯑꯃꯁꯨꯡ CGST Rules ꯒꯤ Rule 88A (IGST ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯍꯥꯅꯕꯗ ꯁꯤꯖꯤꯟꯅꯩ, ꯑꯃꯁꯨꯡ IGST ꯀ꯭ꯔꯦꯗꯤꯇꯅ CGST ꯑꯃꯁꯨꯡ SGST ꯑꯃꯠꯇ ꯁꯔꯨꯛꯇ ꯄꯤꯕ ꯌꯥꯏ)꯫ GSTR-3B ꯑꯁꯤ ꯃꯊꯪꯒꯤ ꯊꯥꯒꯤ 20 ꯗ (ꯊꯥ ꯈꯨꯗꯤꯡ) ꯅꯠꯇ꯭ꯔꯒ ꯊꯥ ꯑꯍꯨꯃꯒꯤ ꯃꯇꯨꯡꯒꯤ 22/24 ꯗ (QRMP) ꯗꯤꯌꯨ ꯑꯣꯏ꯫ Reverse-charge ꯇꯦꯛꯁ ꯀꯦꯁꯅ ꯈꯛꯇ ꯄꯤꯏ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- GSTR-2B ꯗ ꯂꯩꯇꯕ ITC ꯂꯧꯕ꯫ GSTR-2B ꯅ ꯎꯠꯄ ꯑꯗꯨꯈꯛ ꯂꯧꯕꯤꯌꯨ (section 16(2)(aa))꯫ GSTR-2B ꯃꯦꯆꯔ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
- Reverse-charge ꯇꯦꯛꯁ ꯀꯥꯎꯕ꯫ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯁꯤꯡꯅ ꯃꯁꯤ 3.1(d) ꯗ ꯊꯝꯂꯤ; ꯀꯦꯁꯅ ꯄꯤꯕꯤꯌꯨ꯫