GSTR-3B › ITC ᱥᱮᱴ-ᱚᱯᱷ

ITC ᱥᱮᱴ-ᱚᱯᱷ ᱱᱤᱭᱚᱢ: ᱪᱮᱫ ᱠᱨᱮᱰᱤᱴ ᱪᱮᱫ ᱴᱮᱠᱥ ᱮᱢ ᱮᱫᱟ

ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱫᱚ ᱢᱤᱫ ᱴᱷᱤᱠ ᱠᱷᱟᱸᱴ ᱛᱮ ᱜᱮ ᱵᱮᱵᱷᱟᱨ ᱫᱟᱲᱮᱭᱟᱜ᱾ ᱩᱛᱟᱹᱨ ᱞᱮᱠᱟ ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱵᱷᱩᱞ ᱯᱷᱤᱱᱛᱟᱣ ᱛᱮ ᱠᱨᱮᱰᱤᱴ ᱵᱮᱵᱷᱟᱨ ᱵᱟᱝ ᱦᱩᱭ ᱛᱮ ᱱᱟᱜᱫ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱦᱩᱭ ᱫᱟᱲᱮᱭᱟᱜ᱾

ᱠᱷᱟᱸᱴ (section 49(5) ᱟᱨ Rule 88A)

ᱠᱨᱮᱰᱤᱴ	ᱮᱢ ᱫᱟᱲᱮᱭᱟᱜ	ᱮᱢ ᱵᱟᱝ ᱫᱟᱲᱮᱭᱟᱜ
IGST	ᱯᱮᱨᱮᱡ IGST, ᱛᱟᱭᱚᱢ CGST ᱟᱨ SGST/UTGST ᱪᱮᱫ ᱠᱷᱟᱸᱴ ᱟᱨ ᱵᱷᱟᱜ ᱨᱮ ᱦᱚᱸ	ᱥᱮᱥ
CGST	CGST, ᱛᱟᱭᱚᱢ IGST	SGST/UTGST
SGST/UTGST	SGST/UTGST, ᱛᱟᱭᱚᱢ IGST (IGST ᱞᱟᱹᱜᱤᱫ CGST ᱠᱨᱮᱰᱤᱴ ᱵᱮᱵᱷᱟᱨ ᱪᱷᱚ ᱛᱟᱭᱚᱢ ᱜᱮ)	CGST
ᱥᱮᱥ	ᱥᱮᱥ ᱜᱮ	ᱪᱮᱫ ᱦᱚᱸ GST

Rule 88A (Notification 16/2019-Central Tax, 29 ᱢᱟᱨᱪ 2019 ᱠᱷᱚᱱ) ᱠᱩᱞᱮᱫᱼᱟ ᱪᱮᱫ CGST ᱥᱮ SGST/UTGST ᱠᱨᱮᱰᱤᱴ ᱵᱮᱵᱷᱟᱨ ᱪᱷᱚ ᱢᱟᱲᱟᱝ IGST ᱠᱨᱮᱰᱤᱴ ᱯᱩᱨᱟ ᱵᱮᱵᱷᱟᱨ ᱞᱟᱹᱠᱛᱤ᱾ ᱚᱱᱟ ᱵᱷᱤᱛᱤᱨ, IGST ᱠᱨᱮᱰᱤᱴ CGST ᱟᱨ SGST ᱛᱮᱞᱟ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱷᱟᱜ ᱟᱢ ᱵᱟᱪᱷᱟᱣ ᱫᱟᱲᱮᱭᱟᱜ᱾

ᱠᱨᱮᱰᱤᱴ ᱛᱮ ᱮᱢ ᱵᱟᱝ ᱫᱟᱲᱮᱭᱟᱜ ᱵᱟᱨᱭᱟ ᱪᱮᱫ

• ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱴᱮᱠᱥ (ᱴᱮᱵᱩᱞ 3.1(d)) ᱱᱟᱜᱫ ᱨᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ (section 49(4), section 2(82) ᱥᱟᱶ)᱾ ᱩᱱᱟ ᱛᱟᱭᱚᱢ ᱢᱤᱫ ᱜᱮ ᱯᱮᱴᱷᱟ ᱴᱮᱵᱩᱞ 4(A)(3) ᱨᱮ ITC ᱞᱮᱠᱟ ᱞᱟᱦᱟ ᱢᱮ᱾
• ᱥᱩᱫ ᱟᱨ ᱯᱟᱧᱡᱟᱭ ᱯᱷᱤᱥ ᱱᱟᱜᱫ ᱨᱮ ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾

ᱠᱟᱹᱢᱤ ᱨᱮ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ

ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱴᱮᱠᱥ: IGST ₹36,000, CGST ₹45,000, SGST ₹45,000᱾ ᱠᱨᱮᱰᱤᱴ: IGST ₹30,000, CGST ₹20,000, SGST ₹20,000᱾

1. IGST ᱠᱨᱮᱰᱤᱴ ₹30,000 ᱛᱮ IGST ₹30,000 ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾ IGST ᱥᱟᱹᱜᱟᱹᱭ ₹6,000; IGST ᱠᱨᱮᱰᱤᱴ ᱵᱟᱠᱤ ₹0᱾
2. CGST ᱠᱨᱮᱰᱤᱴ ₹20,000 ᱛᱮ CGST ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾ CGST ᱥᱟᱹᱜᱟᱹᱭ ₹25,000᱾
3. SGST ᱠᱨᱮᱰᱤᱴ ₹20,000 ᱛᱮ SGST ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾ SGST ᱥᱟᱹᱜᱟᱹᱭ ₹25,000᱾
4. ᱱᱟᱜᱫ: IGST ₹6,000 + CGST ₹25,000 + SGST ₹25,000 = ₹56,000᱾

ᱱᱤᱛᱚᱜ ᱠᱨᱮᱰᱤᱴ IGST ₹60,000 ᱛᱮ ᱠᱷᱟᱱ: IGST ᱠᱨᱮᱰᱤᱴ ᱛᱮ IGST ₹36,000 ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ ᱟᱨ ᱵᱟᱠᱤ ₹24,000 CGST ᱥᱮ SGST ᱛᱮ ᱥᱮᱱ ᱫᱟᱲᱮᱭᱟᱜ᱾ CGST ᱠᱨᱮᱰᱤᱴ ₹20,000 ᱟᱨ SGST ᱠᱨᱮᱰᱤᱴ ₹20,000 ᱢᱤᱫᱼᱢᱤᱫ ᱨᱮ ᱛᱷᱚᱲᱟ ᱜᱮ ᱮᱢ ᱦᱩᱭ ᱠᱷᱟᱱ, ᱪᱮᱛᱟᱱ ᱵᱷᱟᱜ ₹24,000 ᱚᱠᱟ ᱨᱮ ᱵᱟᱠᱤ ᱛᱟᱦᱮᱱ ᱚᱠᱟ ᱨᱮ ᱮᱢ ᱟᱨ ᱱᱟᱜᱫ ᱮᱢ ᱚᱠᱛᱚ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱠᱤ ᱵᱟᱝ ᱛᱟᱦᱮᱱᱟ᱾ ᱢᱩᱞ ᱯᱮᱡ ᱨᱮᱭᱟᱜ GSTR-3B ᱦᱤᱥᱟᱹᱵ ᱱᱚᱶᱟ ᱞᱮᱠᱟ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱵᱷᱟᱜ ᱮᱫᱟ᱾

ᱥᱟᱫᱷᱟᱨᱚᱬ ᱵᱷᱩᱞ

• ᱵᱟᱹᱲᱛᱤ CGST ᱠᱨᱮᱰᱤᱴ ᱛᱮ SGST ᱮᱢ ᱟᱹᱛᱩ ᱛᱮ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ; ᱵᱟᱠᱤ CGST ᱠᱨᱮᱰᱤᱴ ᱥᱟᱹᱜᱟᱹᱭ ᱛᱮ ᱞᱟᱦᱟ ᱛᱷᱟᱣᱠᱟᱣ ᱦᱩᱭᱩᱜᱼᱟ᱾
• ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱴᱮᱠᱥ “ITC ᱛᱮ” ᱮᱢ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ᱾ ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ ᱱᱟᱜᱫ ᱜᱮ ᱞᱟᱹᱠᱛᱤ᱾
• ᱤᱞᱮᱠᱴᱨᱚᱱᱤᱠ ᱠᱨᱮᱰᱤᱴ ᱞᱮᱡᱚᱨ ᱨᱮ ᱯᱩᱨᱟᱹᱱᱤ ᱪᱟᱸᱫᱚ ᱠᱷᱚᱱ ᱛᱟᱦᱮᱱ ᱠᱨᱮᱰᱤᱴ ᱵᱷᱩᱞ ᱞᱟᱹᱠᱛᱤ ᱵᱟᱝ᱾ “ITC ᱥᱟᱹᱜᱟᱹᱭ ᱟᱠᱟᱱ ᱵᱟᱠᱤ” ᱨᱮ ᱚᱞ ᱢᱮ᱾