GSTR-3B › ITC ꯁꯦꯇ-ꯑꯣꯐ
ITC ꯁꯦꯇ-ꯑꯣꯐ ꯅꯤꯌꯝ: ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯅꯥ ꯇꯦꯛꯁ ꯀꯅꯥ ꯄꯤꯕꯅꯣ
ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯥꯂꯦꯝ ꯑꯃꯗ ꯁꯤꯖꯤꯟꯅꯕ ꯌꯥꯏ꯫ ꯄꯣꯔꯇꯂꯗ ꯑꯔꯥꯅꯕ ꯃꯑꯣꯡꯗ ꯁꯤꯖꯤꯟꯅꯕ ꯉꯃꯗꯦ, ꯑꯗꯨꯕꯨ ꯑꯔꯥꯅꯕ ꯊꯧꯔꯥꯡ ꯇꯧꯔꯕꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯁꯤꯖꯤꯟꯅꯗꯅ ꯂꯩꯔꯤꯕ ꯃꯇꯃꯗ ꯀꯦꯁ ꯄꯤꯅꯕ ꯌꯥꯏ꯫
ꯃꯥꯂꯦꯝ (ꯗꯥꯔꯥ 49(5) ꯑꯃꯁꯨꯡ Rule 88A)
| ꯀ꯭ꯔꯦꯗꯤꯠ | ꯄꯤꯕ ꯌꯥꯏ | ꯄꯤꯕ ꯉꯃꯗꯦ |
|---|---|---|
| IGST | ꯑꯍꯥꯅꯕꯗ IGST, ꯃꯇꯨꯡꯗ CGST ꯑꯃꯁꯨꯡ SGST/UTGST ꯃꯥꯂꯦꯝ ꯑꯃꯅꯗ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯑꯃꯅꯗ | ꯁꯦꯁ |
| CGST | CGST, ꯃꯇꯨꯡꯗ IGST | SGST/UTGST |
| SGST/UTGST | SGST/UTGST, ꯃꯇꯨꯡꯗ IGST (CGST ꯀ꯭ꯔꯦꯗꯤꯠ IGST ꯒꯤꯗꯃꯛ ꯁꯤꯖꯤꯟꯅꯕ ꯃꯇꯨꯡ ꯈꯛꯇ) | CGST |
| ꯁꯦꯁ | ꯁꯦꯁ ꯈꯛꯇ | GST ꯀꯔꯤꯁꯨ |
Rule 88A (Notification 16/2019-Central Tax, 29 ꯃꯥꯔꯆ 2019 ꯗꯒꯤ) ꯅ ꯍꯥꯌ, CGST ꯅꯠꯇ꯭ꯔꯒ SGST/UTGST ꯀ꯭ꯔꯦꯗꯤꯠ ꯁꯤꯖꯤꯟꯅꯕꯒꯤ ꯃꯃꯥꯡꯗ IGST ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯄꯨꯡ ꯐꯥꯅ ꯁꯤꯖꯤꯟꯅꯒꯗꯕꯅꯤ꯫ ꯃꯗꯨꯒꯤ ꯃꯅꯨꯡꯗ, IGST ꯀ꯭ꯔꯦꯗꯤꯠ CGST ꯑꯃꯁꯨꯡ SGST ꯒꯤ ꯃꯔꯛꯇ ꯀꯨꯝꯅ ꯈꯥꯌꯗꯣꯛꯀꯅꯣ ꯃꯗꯨ ꯅꯍꯥꯛꯅ ꯈꯅꯏ꯫
ꯀ꯭ꯔꯦꯗꯤꯠꯅ ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯄꯤꯕ ꯉꯃꯗꯕ ꯑꯅꯤ
- ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯇꯦꯛꯁ (ꯇꯦꯕꯜ 3.1(d)) ꯀꯦꯁꯅ ꯄꯤꯒꯗꯕꯅꯤ (ꯗꯥꯔꯥ 49(4) ꯑꯃꯁꯨꯡ ꯗꯥꯔꯥ 2(82) ꯂꯣꯌꯅꯅ ꯄꯥꯔꯣꯏ)꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯃꯈꯜ ꯑꯗꯨꯃꯛ ꯇꯦꯕꯜ 4(A)(3) ꯗ ITC ꯑꯣꯏꯅ ꯑꯃꯨꯛ ꯂꯧꯕꯤꯌꯨ꯫
- ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯑꯃꯁꯨꯡ ꯂꯦꯠ ꯐꯤ ꯀꯦꯁꯅ ꯄꯤꯏ꯫
ꯁꯤꯖꯤꯟꯅꯕ ꯈꯨꯗꯝ
ꯄꯤꯒꯗꯕ ꯇꯦꯛꯁ: IGST ₹36,000, CGST ₹45,000, SGST ₹45,000꯫ ꯀ꯭ꯔꯦꯗꯤꯠ: IGST ₹30,000, CGST ₹20,000, SGST ₹20,000꯫
- IGST ꯀ꯭ꯔꯦꯗꯤꯠ ₹30,000 ꯅ IGST ₹30,000 ꯄꯤ꯫ IGST ꯍꯧꯖꯤꯛꯁꯨ ₹6,000 ꯄꯤꯒꯗꯕ ꯂꯩ; IGST ꯀ꯭ꯔꯦꯗꯤꯠ ₹0 ꯂꯦꯃꯍꯧꯔꯤ꯫
- CGST ꯀ꯭ꯔꯦꯗꯤꯠ ₹20,000 ꯅ CGST ꯄꯤ꯫ CGST ꯍꯧꯖꯤꯛꯁꯨ ₹25,000 ꯄꯤꯒꯗꯕ ꯂꯩ꯫
- SGST ꯀ꯭ꯔꯦꯗꯤꯠ ₹20,000 ꯅ SGST ꯄꯤ꯫ SGST ꯍꯧꯖꯤꯛꯁꯨ ₹25,000 ꯄꯤꯒꯗꯕ ꯂꯩ꯫
- ꯀꯦꯁ: IGST ₹6,000 + CGST ₹25,000 + SGST ₹25,000 = ₹56,000꯫
ꯍꯧꯖꯤꯛ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯁꯤ IGST ₹60,000 ꯑꯣꯏꯔꯕꯗ ꯍꯥꯌꯖꯧ꯫ IGST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅ IGST ₹36,000 ꯄꯤ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄ ₹24,000 CGST ꯅꯠꯇ꯭ꯔꯒ SGST ꯗ ꯆꯠꯄ ꯌꯥꯏ꯫ CGST ꯀ꯭ꯔꯦꯗꯤꯠ ₹20,000 ꯑꯃꯁꯨꯡ SGST ꯀ꯭ꯔꯦꯗꯤꯠ ₹20,000 ꯅ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯁꯔꯨꯛ ꯈꯔꯥ ꯈꯛꯇ ꯀꯨꯄꯆꯤꯅꯔꯕꯗ, ꯐꯩꯕ ꯈꯥꯌꯗꯣꯀꯄꯅ ꯍꯧꯖꯤꯛꯁꯨ ꯇꯥꯃꯗꯕ ꯃꯐꯝꯗ ₹24,000 ꯄꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯀꯦꯁ ꯄꯤꯔꯤꯕ ꯃꯇꯃꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯃꯠꯇ ꯁꯤꯖꯤꯟꯅꯗꯅ ꯂꯩꯔꯣꯏ꯫ ꯍꯣꯝ ꯄꯦꯖ ꯒꯤ GSTR-3B ꯍꯤꯁꯥꯕꯅ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯃꯁꯤꯒꯨꯝꯅ ꯈꯥꯌꯗꯣꯀꯏ꯫
ꯌꯥꯝꯅ ꯑꯣꯏꯔꯤꯕ ꯑꯔꯥꯅꯕꯁꯤꯡ
- CGST ꯀ꯭ꯔꯦꯗꯤꯠ ꯍꯦꯟꯅ ꯂꯩꯔꯕꯗ SGST ꯄꯤꯒꯅꯤ ꯍꯥꯌꯅ ꯋꯥꯈꯜ ꯇꯥꯕ꯫ ꯃꯗꯨ ꯉꯃꯗꯦ; ꯂꯦꯃꯍꯧꯔꯕ CGST ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯈꯥꯗ ꯆꯠꯂꯤ꯫
- ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯇꯦꯛꯁ “ITC ꯗꯒꯤ” ꯄꯤꯕ꯫ ꯃꯁꯤ ꯊꯥ ꯈꯨꯗꯤꯡꯗ ꯀꯦꯁꯅ ꯑꯣꯏꯒꯗꯕꯅꯤ꯫
- ꯃꯃꯥꯡ ꯊꯥꯁꯤꯡꯗꯒꯤ ꯏꯂꯦꯛꯇ꯭ꯔꯣꯅꯤꯛ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯦꯖꯔꯗ ꯂꯩꯔꯤꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯧꯔꯣꯏꯕ꯫ ꯃꯗꯨ “ꯃꯃꯥꯡꯗꯒꯤ ꯂꯥꯀꯄ ITC ꯕꯦꯂꯦꯟꯁ” ꯗ ꯇꯥꯏꯞ ꯇꯧꯕꯤꯌꯨ꯫