GSTR-3B › ITC ᱯᱟᱹᱛᱤᱭᱟᱹ

ᱪᱮᱫ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱟᱢ ᱠᱞᱮᱢ ᱫᱟᱲᱮᱭᱟᱜ?

GST ᱥᱟᱶ ᱯᱩᱨᱪᱮᱥ ᱵᱤᱞ ᱢᱤᱫ ᱜᱮ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ ᱮᱢᱟ᱾ CGST Act ᱨᱮᱭᱟᱜ section 16 ᱥᱚᱨᱛ ᱮᱢ ᱮᱫᱟ, ᱟᱨ section 17(5) ᱢᱤᱫ ᱥᱮᱨᱮᱢ ᱠᱨᱮᱰᱤᱴ ᱵᱞᱚᱠ ᱮᱫᱟ᱾ ᱴᱮᱵᱩᱞ 4 ᱚᱞ ᱪᱷᱚ ᱢᱟᱲᱟᱝ ᱩᱱᱠᱩ ᱧᱮᱞ ᱢᱮ᱾

ᱥᱚᱨᱛ (section 16)

1. ᱟᱢ ᱥᱟᱶ ᱴᱮᱠᱥ ᱤᱱᱵᱚᱭᱮᱥ ᱥᱮ ᱰᱮᱵᱤᱴ ᱱᱳᱴ ᱢᱮᱱᱟᱜ᱾
2. ᱟᱢ ᱥᱟᱱᱟᱢ ᱥᱮ ᱥᱮᱵᱟ ᱧᱟᱢ ᱟᱠᱟᱱ᱾
3. ᱵᱤᱞ ᱟᱢᱟᱜ GSTR-2B ᱨᱮ ᱢᱮᱱᱟᱜ (section 16(2)(aa), 1 ᱡᱟᱱᱩᱣᱟᱨᱤ 2022 ᱠᱷᱚᱱ)᱾ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱩᱱᱤᱭᱟᱜ GSTR-1 ᱨᱮ ᱨᱤᱯᱳᱨᱴ ᱵᱟᱝ ᱪᱷᱚ ᱠᱷᱟᱱ, ᱧᱮᱞᱚᱜ ᱠᱷᱟᱱ ᱛᱟᱭᱚᱢ ᱨᱮ ᱨᱩᱣᱟᱲ ᱢᱮ᱾
4. ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱴᱮᱠᱥ ᱮᱢ ᱟᱠᱟᱱᱟ, ᱟᱨ ᱟᱢ ᱨᱤᱴᱚᱨᱱ ᱯᱷᱟᱭᱤᱞ ᱟᱠᱟᱱᱟ᱾
5. ᱟᱢ ᱚᱠᱛᱚ ᱥᱤᱢᱟ ᱵᱷᱤᱛᱤᱨ ᱠᱞᱮᱢ ᱮᱫᱟ: ᱥᱮᱨᱢᱟ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱭᱚᱢ 30 ᱱᱚᱵᱷᱮᱢᱵᱚᱨ ᱥᱮ ᱟᱢᱟᱜ ᱥᱮᱨᱢᱟ ᱨᱤᱴᱚᱨᱱ ᱛᱟᱨᱤᱠ, ᱪᱮᱫ ᱯᱟᱹᱦᱤᱞ (section 16(4))᱾

ᱠᱨᱮᱰᱤᱴ ᱡᱟᱦᱟᱸ ᱨᱤᱵᱷᱟᱨᱥ ᱞᱟᱹᱠᱛᱤ

• ᱵᱤᱞ ᱛᱟᱨᱤᱠ ᱠᱷᱚᱱ 180 ᱢᱟᱦᱟ ᱵᱷᱤᱛᱤᱨ ᱮᱢ ᱵᱟᱝ (Rule 37): ᱠᱨᱮᱰᱤᱴ ᱥᱩᱫ ᱥᱟᱶ ᱨᱤᱵᱷᱟᱨᱥ ᱢᱮ; ᱮᱢ ᱠᱷᱟᱱ ᱫᱩᱦᱲᱟᱹ ᱞᱟᱦᱟ ᱢᱮ᱾
• ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ GSTR-3B ᱵᱟᱝ ᱯᱷᱟᱭᱤᱞ ᱠᱷᱟᱱ ᱥᱮᱨᱢᱟ ᱛᱟᱭᱚᱢ 30 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ ᱦᱟᱹᱵᱤᱡ (Rule 37A): ᱨᱤᱵᱷᱟᱨᱥ ᱢᱮ; ᱩᱱᱤ ᱯᱷᱟᱭᱤᱞ ᱠᱷᱟᱱ ᱫᱩᱦᱲᱟᱹ ᱠᱞᱮᱢ ᱢᱮ᱾
• ᱪᱷᱚᱴ ᱥᱮ ᱱᱤᱡᱮᱨ ᱵᱮᱵᱷᱟᱨ (Rules 42, 43) ᱟᱨ ᱵᱞᱚᱠ ᱠᱨᱮᱰᱤᱴ (section 17(5)) ᱞᱟᱹᱜᱤᱫ ᱠᱨᱮᱰᱤᱴ: 4(B)(1) ᱨᱮ ᱫᱮᱠᱷᱟᱣ ᱢᱮ᱾

ᱵᱞᱚᱠ ᱠᱨᱮᱰᱤᱴ: section 17(5) ᱛᱷᱚᱲᱟ ᱨᱮ

• 13 ᱦᱚᱲ ᱦᱟᱹᱵᱤᱡ (ᱰᱨᱟᱭᱵᱚᱨ ᱥᱮᱞᱮᱫ) ᱨᱮᱭᱟᱜ ᱢᱚᱴᱚᱨ ᱜᱟᱲᱤ, ᱵᱮᱯᱟᱨ ᱨᱮ ᱩᱱᱠᱩ ᱠᱷᱟᱱ, ᱡᱟᱛᱨᱤ ᱞᱟᱹᱜᱤᱫ, ᱰᱨᱟᱭᱤᱝ ᱥᱠᱩᱞ ᱠᱷᱟᱱ ᱥᱮ ᱥᱟᱱᱟᱢ ᱞᱚᱰ ᱠᱷᱟᱱ ᱵᱟᱭ, ᱟᱨ ᱩᱱᱠᱩ ᱨᱮᱯᱮᱨ ᱟᱨ ᱤᱱᱥᱩᱨᱮᱱᱥ᱾
• ᱠᱷᱟᱱᱟ ᱟᱨ ᱫᱟᱨᱮ, ᱵᱟᱦᱨᱮ ᱠᱮᱴᱚᱨᱤᱝ, ᱥᱟᱡᱟᱣ ᱪᱤᱠᱤᱡᱽ, ᱥᱟᱱᱛᱚᱜ ᱥᱮᱵᱟ, ᱠᱚᱥᱢᱮᱴᱤᱠ ᱥᱟᱨᱡᱨᱤ, ᱠᱞᱟᱵ ᱟᱨ ᱡᱤᱢ ᱵᱷᱟᱜ, ᱨᱮᱱᱴ-ᱮ-ᱠᱮᱵ, ᱡᱤᱭᱚᱱ ᱟᱨ ᱥᱟᱱᱛᱚᱜ ᱤᱱᱥᱩᱨᱮᱱᱥ, ᱟᱨ ᱠᱟᱹᱢᱤᱭᱟᱹ ᱠᱚ ᱪᱷᱩᱴᱤ ᱨᱮ ᱞᱮᱛᱟ, ᱡᱩᱫᱤ ᱠᱟᱱᱩᱱ ᱛᱮ ᱠᱟᱹᱢᱤᱭᱟᱹ ᱠᱚ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱵᱟᱝ ᱥᱮ ᱟᱢ ᱩᱱᱟ ᱞᱮᱠᱟ ᱥᱮᱵᱟ ᱵᱮᱪᱮᱫᱟ ᱠᱷᱟᱱ ᱵᱟᱭ᱾
• ᱟᱡ ᱞᱟᱹᱜᱤᱫ ᱚᱲᱟᱜ ᱥᱮ ᱮᱴᱟᱜ ᱚᱪᱚ ᱵᱟᱝ ᱮᱥᱮᱫ ᱥᱟᱯᱛᱤ ᱛᱮᱭᱟᱨ (ᱯᱞᱟᱱᱴ ᱟᱨ ᱢᱥᱤᱱ ᱵᱟᱭ), ᱩᱱᱠᱩ ᱞᱟᱹᱜᱤᱫ ᱴᱷᱮᱠᱟ ᱠᱟᱹᱢᱤ ᱥᱮᱞᱮᱫ᱾
• ᱦᱚᱨᱟ ᱟᱠᱟᱱ, ᱪᱩᱨ ᱟᱠᱟᱱ, ᱵᱤᱱᱟᱥ ᱟᱠᱟᱱ, ᱵᱟᱛᱟᱞ ᱟᱠᱟᱱ, ᱥᱮ ᱵᱷᱮᱴ ᱥᱮ ᱢᱩᱯᱷᱛ ᱱᱢᱩᱱᱟ ᱞᱮᱠᱟ ᱮᱢ ᱟᱠᱟᱱ ᱥᱟᱱᱟᱢ᱾
• ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱯᱩᱨᱪᱮᱥ ᱨᱮ ᱮᱢ ᱟᱠᱟᱱ ᱴᱮᱠᱥ, ᱟᱨ ᱯᱷᱚᱨᱡᱚ ᱞᱟᱹᱜᱤᱫ ᱠᱷᱚᱡ ᱛᱟᱭᱚᱢ ᱮᱢ ᱟᱠᱟᱱ ᱴᱮᱠᱥ᱾

ᱞᱤᱥᱴ ᱨᱮ ᱵᱟᱹᱱᱛᱤ ᱢᱮᱱᱟᱜ; section 17(5) ᱯᱟᱲᱦᱟᱣ ᱢᱮ ᱥᱮ ᱢᱟᱨᱟᱝ ᱪᱮᱫ ᱞᱟᱹᱜᱤᱫ ᱟᱢᱟᱜ ᱟᱠᱟᱣᱱᱴᱮᱱᱴ ᱫᱚᱦᱚ ᱢᱮ᱾

GSTR-2B ᱥᱟᱶ ᱢᱮᱞᱟᱣ

ᱯᱚᱨᱴᱟᱞ ᱠᱷᱚᱱ GSTR-2B ᱯᱷᱟᱭᱤᱞ ᱟᱨ ᱟᱢᱟᱜ ᱥᱮᱣ ᱟᱠᱟᱱ ᱯᱩᱨᱪᱮᱥ ᱵᱤᱞ ᱢᱮᱞᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱢᱩᱯᱷᱛ GSTR-2B ᱢᱮᱞᱟᱣ ᱵᱮᱵᱷᱟᱨ ᱢᱮ: 2B ᱨᱮ ᱵᱟᱝ ᱵᱤᱞ, ᱵᱷᱮᱰ ᱯᱮᱴᱷᱟ ᱟᱨ ᱯᱷᱟᱭᱤᱞ ᱵᱟᱝ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱞᱤᱥᱴ ᱮᱫᱟ᱾ ᱴᱮᱵᱩᱞ 4(A)(5) ᱨᱮ ᱟᱢᱟᱜ ᱵᱩᱠ ᱟᱨ GSTR-2B ᱵᱟᱨᱭᱟ ᱨᱮ ᱢᱮᱱᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱜᱮ ᱠᱞᱮᱢ ᱢᱮ᱾