GSTR-3B › ITC ꯌꯥꯕ

ꯀꯔꯤꯒꯨꯝꯕ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯍꯥꯛꯅ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯌꯥꯕꯅꯣ?

GST ꯌꯥꯎꯕ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯃꯁꯥꯃꯛꯅ ꯅꯍꯥꯛꯀꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯄꯤꯗꯦ꯫ CGST Act ꯒꯤ ꯗꯥꯔꯥ 16 ꯅ ꯂꯝꯕꯤ ꯈꯔꯥ ꯊꯃꯖꯤꯟꯂꯤ, ꯑꯃꯁꯨꯡ ꯗꯥꯔꯥ 17(5) ꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯈꯔꯥ ꯃꯄꯨꯡ ꯐꯣꯡꯗꯣꯛꯅ ꯊꯤꯡꯍꯜꯂꯤ꯫ ꯇꯦꯕꯜ 4 ꯊꯃꯗꯨꯅ ꯃꯃꯥꯡꯗ ꯃꯈꯣꯌ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫

ꯂꯝꯕꯤꯁꯤꯡ (ꯗꯥꯔꯥ 16)

1. ꯅꯍꯥꯛꯀꯤ ꯈꯨꯠꯇ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯅꯠꯇ꯭ꯔꯒ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯂꯩ꯫
2. ꯅꯍꯥꯛꯅ ꯒꯨꯗꯁ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯚꯤꯁ ꯐꯪꯂꯦ꯫
3. ꯕꯤꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ GSTR-2B ꯗ ꯎꯠꯂꯤ (ꯗꯥꯔꯥ 16(2)(aa), 1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2022 ꯗꯒꯤ)꯫ ꯁꯞꯂꯥꯌꯔꯅ ꯃꯍꯥꯛꯀꯤ GSTR-1 ꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤꯗ꯭ꯔꯕꯗ ꯃꯗꯨ ꯎꯠꯀꯅꯨ ꯐꯥꯑꯣꯕ ꯉꯥꯏꯕꯤꯌꯨ꯫
4. ꯁꯞꯂꯥꯌꯔꯅ ꯇꯦꯛꯁ ꯄꯤꯈꯤ, ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯅ ꯅꯍꯥꯛꯀꯤ ꯔꯤꯇꯔꯅ ꯐꯥꯏꯜ ꯇꯧꯈꯤ꯫
5. ꯅꯍꯥꯛꯅ ꯃꯗꯨ ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯃꯅꯨꯡꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ: ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯂꯣꯏꯔꯕꯒꯤ ꯃꯇꯨꯡꯒꯤ 30 ꯅꯣꯚꯦꯝꯕꯔ, ꯅꯠꯇ꯭ꯔꯒ ꯅꯍꯥꯛꯀꯤ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯔꯤꯇꯔꯅꯒꯤ ꯇꯥꯡ, ꯀꯅꯥ ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄꯅꯣ ꯑꯗꯨ (ꯗꯥꯔꯥ 16(4))꯫

ꯅꯍꯥꯛꯅ ꯍꯟꯗꯣꯛꯀꯗꯕ ꯀ꯭ꯔꯦꯗꯤꯠ

• ꯕꯤꯜ ꯇꯥꯡꯗꯒꯤ 180 ꯅꯨꯃꯤꯠ ꯃꯅꯨꯡꯗ ꯄꯤꯗꯕ (Rule 37): ꯀ꯭ꯔꯦꯗꯤꯠ ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯂꯣꯌꯅꯅ ꯍꯟꯗꯣꯛꯎ; ꯄꯤꯔꯕꯗ ꯑꯃꯨꯛ ꯂꯧꯕꯤꯌꯨ꯫
• ꯁꯞꯂꯥꯌꯔꯅ ꯄꯤꯔꯤꯌꯗ ꯑꯗꯨꯒꯤ GSTR-3B ꯆꯍꯤ ꯃꯇꯨꯡꯒꯤ 30 ꯁꯦꯞꯇꯦꯝꯕꯔ ꯃꯅꯨꯡꯗ ꯐꯥꯏꯜ ꯇꯧꯗꯕ (Rule 37A): ꯃꯗꯨ ꯍꯟꯗꯣꯛꯎ; ꯃꯈꯣꯌꯅ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ꯑꯃꯨꯛ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯤꯌꯨ꯫
• ꯊꯥꯗꯣꯛꯂꯕ ꯅꯠꯇ꯭ꯔꯒ ꯃꯁꯥꯒꯤ ꯁꯤꯖꯤꯟꯅꯕ ꯒꯤꯗꯃꯛ ꯀ꯭ꯔꯦꯗꯤꯠ (Rule 42, 43) ꯑꯃꯁꯨꯡ ꯕ꯭ꯂꯣꯛ ꯇꯧꯔꯕ ꯀ꯭ꯔꯦꯗꯤꯠ (ꯗꯥꯔꯥ 17(5)): 4(B)(1) ꯗ ꯎꯠꯄꯤꯌꯨ꯫

ꯕ꯭ꯂꯣꯛ ꯇꯧꯔꯕ ꯀ꯭ꯔꯦꯗꯤꯠ: ꯗꯥꯔꯥ 17(5) ꯅꯦꯝꯅ

• ꯃꯤ 13 (ꯗ꯭ꯔꯥꯏꯚꯔ ꯌꯥꯎꯅ) ꯐꯥꯑꯣꯕ ꯐꯝꯕ ꯃꯣꯇꯔ ꯒꯥꯔꯤꯁꯤꯡ, ꯅꯍꯥꯛꯅ ꯃꯈꯣꯌꯒꯤ ꯚꯦꯄꯥꯔ ꯇꯧꯔꯤꯕ, ꯃꯤꯁꯤꯡ ꯆꯠꯅꯕ, ꯗ꯭ꯔꯥꯏꯚꯤꯡ ꯁ꯭ꯛꯨꯜ ꯆꯠꯅꯕ ꯅꯠꯇ꯭ꯔꯒ ꯒꯨꯗꯁ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯇꯧꯔꯤꯕ ꯃꯇꯃꯗ ꯅꯠꯇꯅ; ꯃꯈꯣꯌꯒꯤ ꯅꯨꯡꯉꯥꯏꯅꯕ ꯑꯃꯁꯨꯡ ꯏꯅꯁꯨꯔꯦꯟꯁ꯫
• ꯆꯥꯅꯕ ꯑꯃꯁꯨꯡ ꯊꯛꯅꯕ, ꯑꯥꯎꯠꯗꯣꯔ ꯀꯦꯇꯔꯤꯡ, ꯕ꯭ꯌꯨꯇꯤ ꯇ꯭ꯔꯤꯠꯃꯦꯟꯠ, ꯍꯨꯏꯅ ꯁꯦꯕꯥ, ꯀꯣꯁ꯭ꯃꯦꯇꯤꯛ ꯁꯔꯖꯔꯤ, ꯀ꯭ꯂꯕ ꯑꯃꯁꯨꯡ ꯖꯤꯝ ꯃꯦꯝꯕꯔꯁꯤꯞ, ꯄꯤꯗꯨꯅ ꯂꯧꯕ ꯀ꯭ꯌꯥꯕ, ꯄꯨꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯍꯨꯏꯅ ꯏꯅꯁꯨꯔꯦꯟꯁ, ꯑꯃꯁꯨꯡ ꯀꯃꯨꯌꯥꯝ ꯍꯧꯖꯤꯟꯕꯁꯤꯡꯒꯤ ꯍꯣꯂꯤꯗꯦ ꯆꯠꯅꯕ, ꯁꯤꯌꯥꯝ ꯑꯃꯅ ꯃꯈꯣꯌꯗ ꯄꯤꯕꯥ ꯌꯥꯍꯜꯂꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯅꯍꯥꯛꯅ ꯁꯥꯏꯕ ꯃꯈꯜ ꯑꯗꯨꯃꯛ ꯁꯔꯚꯤꯁ ꯂꯧꯁꯤꯅꯕ ꯅꯠꯇꯕ ꯃꯇꯃꯗ꯫
• ꯃꯁꯥꯒꯤ ꯈꯨꯠꯇ ꯄꯤꯖꯤꯡ ꯅꯠꯇ꯭ꯔꯒ ꯑꯇꯣꯞꯄ ꯂꯃꯁꯤꯡ ꯁꯦꯝꯕ (ꯄ꯭ꯂꯥꯟꯠ ꯑꯃꯁꯨꯡ ꯃꯦꯁꯤꯟ ꯅꯠꯇꯕ), ꯃꯗꯨꯒꯤꯗꯃꯛ ꯋꯔꯛꯁ ꯀꯟꯠ꯭ꯔꯥꯛꯇ ꯌꯥꯎꯅ꯫
• ꯃꯥꯡꯈꯤꯕ, ꯃꯤꯈ꯭ꯌꯥꯎꯈꯤꯕ, ꯃꯥꯡꯍꯟꯈꯤꯕ, ꯔꯥꯏꯠ-ꯑꯣꯐ ꯇꯧꯈꯤꯕ, ꯅꯠꯇ꯭ꯔꯒ ꯈꯨꯠꯇ ꯄꯤꯈꯤꯕ ꯑꯃꯁꯨꯡ ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ ꯑꯣꯏꯅ ꯄꯤꯈꯤꯕ ꯒꯨꯗꯁ꯫
• ꯀꯝꯄꯣꯖꯤꯁꯟ ꯂꯧꯕꯗ ꯄꯤꯈꯤꯕ ꯇꯦꯛꯁ, ꯑꯃꯁꯨꯡ ꯂꯧꯃꯤ ꯍꯣꯠꯅꯕ ꯃꯇꯨꯡꯗ ꯄꯤꯈꯤꯕ ꯇꯦꯛꯁ꯫

ꯂꯤꯁ꯭ꯠ ꯑꯁꯤꯗ ꯊꯥꯗꯣꯛꯄꯁꯤꯡ ꯂꯩ; ꯗꯥꯔꯥ 17(5) ꯄꯥꯕꯤꯌꯨ ꯅꯠꯇ꯭ꯔꯒ ꯆꯥꯎꯕ ꯃꯁꯤꯡꯒꯤꯗꯃꯛ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯠ ꯇꯥꯕꯤꯌꯨ꯫

GSTR-2B ꯒꯥ ꯃꯥꯟꯅꯍꯅꯕ

ꯄꯣꯔꯇꯂꯗꯒꯤ GSTR-2B ꯐꯥꯏꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯁꯦꯚ ꯇꯧꯔꯕ ꯄꯔꯆꯦꯖ ꯕꯤꯂꯒꯥ ꯂꯣꯌꯅꯍꯅꯅꯕ ꯐ꯭ꯔꯤ GSTR-2B ꯃꯦꯆꯔ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ: ꯃꯁꯤꯅ 2B ꯗ ꯂꯩꯇꯕ ꯕꯤꯜ, ꯃꯁꯤꯡ ꯇꯣꯉꯥꯟꯅꯕ ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯐꯥꯏꯜ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ ꯂꯤꯁ꯭ꯠ ꯇꯧꯏ꯫ ꯇꯦꯕꯜ 4(A)(5) ꯗ ꯅꯍꯥꯛꯀꯤ ꯈꯥꯏꯗ ꯑꯃꯁꯨꯡ GSTR-2B ꯑꯅꯤꯃꯛꯇ ꯂꯩꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯈꯛꯇ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯤꯌꯨ꯫