GSTR-3B › GSTR-3B ᱴᱮᱵᱩᱞ
GSTR-3B ᱴᱮᱵᱩᱞ ᱵᱟᱛᱟᱣ
GSTR-3B ᱫᱚ ᱥᱟᱨᱟᱝᱥ ᱨᱤᱴᱚᱨᱱ ᱠᱟᱱᱟ ᱡᱚᱛᱚ ᱨᱮ ᱟᱢ GST ᱦᱤᱥᱟᱹᱵ ᱟᱨ ᱮᱢ ᱮᱫᱟ᱾ ᱱᱚᱶᱟ ᱨᱮ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱞᱤᱥᱴ ᱵᱟᱝ, ᱡᱚᱛᱚ ᱜᱮ ᱠᱩᱞᱮᱫᱼᱟ᱾ ᱢᱤᱫᱼᱢᱤᱫ ᱴᱮᱵᱩᱞ ᱨᱮᱭᱟᱜ ᱵᱟᱛᱟᱣ ᱟᱨ ᱟᱸᱠᱰᱟ ᱚᱠᱠᱷᱚᱱ ᱟᱹᱛᱩ ᱱᱚᱶᱟ ᱨᱮ᱾
ᱴᱮᱵᱩᱞ 3.1: ᱵᱟᱦᱨᱮ ᱥᱚᱯᱞᱟᱭ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ
| ᱞᱟᱛᱟᱨ | ᱪᱮᱫ ᱚᱞ ᱮᱫᱟ |
|---|---|
| (a) ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱵᱟᱦᱨᱮ ᱥᱚᱯᱞᱟᱭ | GST ᱥᱟᱶ ᱡᱚᱛᱚ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱵᱮᱪᱮ, ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱠᱚᱢ, ᱰᱮᱵᱤᱴ ᱱᱳᱴ ᱡᱚᱲᱟᱣ᱾ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱢᱚᱞ ᱟᱨ IGST, CGST, SGST/UTGST, ᱥᱮᱥ᱾ |
| (b) ᱡᱤᱨᱳ ᱨᱮᱴ | ᱮᱠᱥᱯᱳᱨᱴ ᱟᱨ SEZ ᱤᱭᱩᱱᱤᱴ ᱠᱚ ᱥᱚᱯᱞᱟᱭ, IGST ᱥᱟᱶ ᱥᱮ ᱵᱟᱝ᱾ |
| (c) ᱱᱤᱞ ᱨᱮᱴ ᱟᱨ ᱪᱷᱚᱴ | ᱱᱤᱞ ᱨᱮᱴ ᱥᱮ ᱪᱷᱚᱴ ᱟᱠᱟᱱ ᱥᱟᱱᱟᱢ ᱟᱨ ᱥᱮᱵᱟ ᱵᱮᱪᱮ (ᱩᱫᱟᱹᱞ ᱞᱟᱹᱜᱤᱫ ᱛᱟᱡᱟ ᱥᱟᱵᱡᱤ, ᱵᱩᱠ)᱾ |
| (d) ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱨᱮ ᱵᱷᱤᱛᱤᱨ ᱥᱚᱯᱞᱟᱭ | ᱡᱟᱦᱟᱸ ᱯᱩᱨᱪᱮᱥ ᱨᱮ ᱟᱢ ᱴᱮᱠᱥ ᱮᱢᱟ: ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱠᱷᱚᱱ ᱡᱟᱦᱟᱸ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱞᱟᱹᱜᱩ, ᱞᱚᱰ ᱮᱡᱮᱱᱥᱤ, ᱮᱰᱵᱷᱚᱠᱮᱴ ᱟᱨ ᱮᱴᱟᱜ ᱩᱫᱩᱜ ᱟᱠᱟᱱ᱾ |
| (e) GST ᱵᱟᱝ ᱵᱟᱦᱨᱮ ᱥᱚᱯᱞᱟᱭ | ᱯᱮᱴᱨᱳᱞ, ᱰᱤᱡᱮᱞ, ᱫᱟᱨᱩ ᱟᱨ GST ᱵᱟᱦᱨᱮ ᱮᱴᱟᱜ ᱥᱚᱯᱞᱟᱭ᱾ |
ᱴᱮᱵᱩᱞ 3.1.1 ᱫᱚ ᱤ-ᱠᱚᱢᱨᱥ ᱪᱟᱞᱟᱜ ᱟᱨ ᱩᱱᱠᱩ ᱛᱮ section 9(5) ᱞᱮᱠᱟ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱜᱮ᱾
ᱴᱮᱵᱩᱞ 3.2: ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱦᱚᱲ ᱠᱚ ᱞᱟᱹᱜᱤᱫ ᱮᱴᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱥᱚᱯᱞᱟᱭ
3.1(a) ᱠᱷᱚᱱ, ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ, ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱵᱮᱯᱟᱨᱤ ᱟᱨ UIN ᱞᱟᱹᱜᱤᱫ ᱮᱴᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱵᱮᱪᱮ, ᱨᱟᱡᱽᱭᱚ ᱞᱮᱠᱟ, IGST ᱥᱟᱶ᱾ ᱟᱢᱟᱜ GSTR-1 ᱠᱷᱚᱱ ᱥᱟᱦᱴᱟ ᱦᱩᱭᱩᱜᱼᱟ᱾
ᱴᱮᱵᱩᱞ 4: ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ
- 4(A) ᱢᱮᱱᱟᱜ ITC: (1) ᱥᱟᱱᱟᱢ ᱤᱢᱯᱚᱨᱴ, (2) ᱥᱮᱵᱟ ᱤᱢᱯᱚᱨᱴ, (3) ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱨᱮ ᱵᱷᱤᱛᱤᱨ ᱥᱚᱯᱞᱟᱭ (3.1(d) ᱨᱮ ᱟᱢ ᱮᱢ ᱟᱠᱟᱱ ᱴᱮᱠᱥ), (4) Input Service Distributor ᱠᱷᱚᱱ, (5) ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱵᱤᱞ ᱠᱷᱚᱱ ᱮᱴᱟᱜ ᱡᱚᱛᱚ ITC᱾
- 4(B) ᱨᱤᱵᱷᱟᱨᱥ ᱟᱠᱟᱱ ITC: (1) Rules 38, 42 ᱟᱨ 43 ᱟᱨ section 17(5) ᱨᱮᱭᱟᱜ ᱵᱞᱚᱠ ᱠᱨᱮᱰᱤᱴ, (2) ᱮᱴᱟᱜ, ᱩᱫᱟᱹᱞ Rule 37 (180 ᱢᱟᱦᱟ ᱵᱷᱤᱛᱤᱨ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱮᱢ ᱵᱟᱝ) ᱥᱮ Rule 37A᱾
- 4(C) ᱥᱟᱯᱷᱟ ITC = 4(A) − 4(B)᱾
- 4(D) ᱵᱟᱝ ᱢᱟᱱᱟ ᱟᱠᱟᱱ ITC ᱡᱟᱱᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱜᱮ ᱫᱮᱠᱷᱟᱣ ᱦᱩᱭᱩᱜᱼᱟ᱾
ᱴᱮᱵᱩᱞ 5 ᱟᱨ 5.1
ᱴᱮᱵᱩᱞ 5 ᱫᱚ ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱵᱮᱯᱟᱨᱤ ᱠᱷᱚᱱ ᱯᱩᱨᱪᱮᱥ ᱟᱨ ᱪᱷᱚᱴ, ᱱᱤᱞ ᱨᱮᱴ ᱟᱨ GST ᱵᱟᱝ ᱯᱩᱨᱪᱮᱥ ᱨᱮᱭᱟᱜ ᱢᱚᱞ, ᱮᱴᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱟᱨ ᱱᱚᱶᱟ ᱨᱟᱡᱽᱭᱚ ᱵᱷᱤᱛᱤᱨ ᱠᱚ᱾ ᱴᱮᱵᱩᱞ 5.1 ᱫᱚ ᱥᱩᱫ ᱟᱨ ᱯᱟᱧᱡᱟᱭ ᱯᱷᱤᱥ᱾
ᱴᱮᱵᱩᱞ 6.1: ᱴᱮᱠᱥ ᱮᱢ
ᱢᱤᱫᱼᱢᱤᱫ ᱵᱷᱟᱜ ᱞᱟᱹᱜᱤᱫ ᱯᱚᱨᱴᱟᱞ ᱫᱚ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱴᱮᱠᱥ, ᱢᱤᱫᱼᱢᱤᱫ ᱠᱨᱮᱰᱤᱴ ᱛᱮ ᱪᱮᱫ ᱮᱢ ᱟᱠᱟᱱ ᱟᱨ ᱱᱟᱜᱫ ᱨᱮ ᱪᱮᱫ ᱫᱮᱠᱷᱟᱣᱟ᱾ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱴᱮᱠᱥ (3.1(d)) ᱫᱚ ᱱᱟᱜᱫ ᱨᱮ ᱜᱮ ᱮᱢ ᱫᱟᱲᱮᱭᱟᱜ ᱠᱟᱱᱟ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
ᱟᱠᱴᱳᱵᱚᱨ ᱨᱮ ᱢᱤᱫ ᱡᱚᱭᱯᱩᱨ ᱵᱮᱯᱟᱨᱤ: ᱨᱟᱡᱽᱥᱛᱟᱱ ᱨᱮ 18% ᱛᱮ ₹5,00,000 ᱵᱮᱪᱮ (CGST ₹45,000, SGST ₹45,000) ᱟᱨ ᱜᱩᱡᱨᱟᱛ ᱞᱟᱹᱜᱤᱫ 18% ᱛᱮ ₹2,00,000 (IGST ₹36,000)᱾ ᱯᱩᱨᱪᱮᱥ ᱵᱤᱞ: ᱫᱤᱞᱤ ᱠᱷᱚᱱ IGST ₹30,000, ᱨᱟᱡᱽᱥᱛᱟᱱ ᱠᱷᱚᱱ CGST ₹20,000 ᱟᱨ SGST ₹20,000᱾ GSTR-3B: 3.1(a) ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ₹7,00,000, IGST ₹36,000, CGST ₹45,000, SGST ₹45,000᱾ 4(A)(5): IGST ₹30,000, CGST ₹20,000, SGST ₹20,000᱾ ᱠᱨᱮᱰᱤᱴ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱵᱷᱟᱨ ᱦᱩᱭᱩᱜᱼᱟ ᱚᱱᱟ ᱵᱟᱛᱟᱣ ᱟᱠᱟᱱ ITC ᱥᱮᱴ-ᱚᱯᱷ ᱱᱤᱭᱚᱢ ᱨᱮ; ᱱᱟᱜᱫ ᱨᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ₹56,000 ᱦᱩᱭᱩᱜᱼᱟ᱾
ᱯᱚᱨᱴᱟᱞ ᱪᱮᱫ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱥᱟᱦᱴᱟ ᱮᱫᱟ
ᱯᱚᱨᱴᱟᱞ ᱫᱚ ᱴᱮᱵᱩᱞ 3 ᱟᱢᱟᱜ GSTR-1 (ᱟᱨ GSTR-1A) ᱠᱷᱚᱱ ᱟᱨ ᱴᱮᱵᱩᱞ 4 GSTR-2B ᱠᱷᱚᱱ ᱥᱟᱦᱴᱟ ᱮᱫᱟ᱾ ᱡᱩᱞᱟᱭ 2025 ᱚᱠᱛᱚ ᱠᱷᱚᱱ GSTR-1/1A ᱠᱷᱚᱱ ᱴᱮᱵᱩᱞ 3 ᱨᱮ ᱥᱟᱦᱴᱟ ᱟᱠᱟᱱ ᱴᱮᱠᱥ ᱫᱟᱱᱟᱹ GSTR-3B ᱨᱮ ᱟᱨ ᱚᱞ ᱚᱪᱚ ᱫᱟᱲᱮᱭᱟᱜ ᱵᱟᱝ: GSTR-3B ᱯᱷᱟᱭᱤᱞ ᱪᱷᱚ ᱢᱟᱲᱟᱝ GSTR-1A ᱛᱮ ᱴᱷᱤᱠ ᱢᱮ᱾ ᱚᱱᱟᱛᱮ ᱱᱚᱶᱟ ᱞᱮᱠᱟ ᱦᱤᱥᱟᱹᱵ ᱛᱮ ᱯᱩᱭᱞᱩ ᱟᱸᱠᱰᱟ ᱧᱮᱞ ᱞᱟᱹᱠᱛᱤ᱾