GSTR-2B › 2B ꯔꯤꯀꯟꯁꯤꯂꯤꯌꯦꯁꯟ

GSTR-2B ꯔꯤꯀꯟꯁꯤꯂꯤꯌꯦꯁꯟ, ꯁ꯭ꯇꯦꯞ ꯈꯨꯗꯤꯡꯃꯛ

1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2022 ꯗꯒꯤ ꯅꯍꯥꯛꯀꯤ GSTR-2B ꯗ ꯎꯠꯂꯤꯕ ꯕꯤꯂꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯈꯛꯇ ꯅꯍꯥꯛꯅ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯌꯥꯏ (CGST Act ꯒꯤ ꯗꯥꯔꯥ 16(2)(aa))꯫ ꯃꯔꯝ ꯑꯗꯨꯅ ꯊꯥ ꯈꯨꯗꯤꯡꯃꯛ, GSTR-3B ꯒꯤ ꯃꯃꯥꯡꯗ, GSTR-2B ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯂꯒꯥ ꯆꯥꯟꯅꯍꯅꯕꯤꯌꯨ꯫

ꯃꯍꯩ ꯃꯉꯥ ꯑꯃꯁꯨꯡ ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ

ꯃꯍꯩ	ꯃꯁꯤꯒꯤ ꯑꯣꯏꯔꯕ ꯃꯔꯨ	ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ
ꯃꯦꯆ ꯑꯣꯏꯈꯤ	ꯁꯞꯂꯥꯌꯔ, ꯅꯝꯕꯔ, ꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯇꯥꯡ ꯃꯥꯟꯅꯔꯤ꯫	ITC ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯤꯌꯨ꯫
ꯃꯁꯤꯡ ꯅꯠꯇ꯭ꯔꯒ ꯇꯥꯡ ꯇꯣꯉꯥꯟꯅꯕ	ꯁꯞꯂꯥꯌꯔꯅ ꯕꯤꯜ ꯑꯗꯨ ꯃꯁꯤꯡ ꯑꯇꯣꯞꯄ ꯂꯣꯌꯅꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤ꯫	ꯄꯦꯄꯔ ꯕꯤꯜ ꯌꯦꯡꯕꯤꯌꯨ꯫ ꯁꯞꯂꯥꯌꯔꯅ ꯑꯔꯥꯅꯕ ꯇꯧꯈꯤꯕꯔꯣ, ꯃꯈꯣꯌꯒꯤ ꯃꯇꯨꯡꯒꯤ GSTR-1 ꯗ ꯁꯣꯏꯗꯣꯛꯅꯕ ꯍꯥꯌꯕꯤꯌꯨ; ꯃꯗꯨꯒꯤ ꯃꯇꯝꯗ 2B ꯅ ꯎꯠꯂꯤꯕ ꯈꯛꯇ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯤꯌꯨ꯫
ꯕꯤꯜ ꯅꯝꯕꯔ ꯇꯣꯉꯥꯟꯅꯕ	ꯁꯞꯂꯥꯌꯔ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯃꯥꯟꯅꯔꯤ, ꯅꯝꯕꯔ ꯇꯣꯉꯥꯟꯅ ꯇꯥꯏꯞ ꯇꯧꯈꯤ (INV-045 ꯑꯃꯁꯨꯡ 45)꯫	ꯅꯍꯥꯛꯀꯤ ꯑꯦꯟꯇ꯭ꯔꯤ ꯑꯣꯏꯍꯅꯕꯤꯌꯨ, ꯑꯗꯨꯅ ꯃꯇꯨꯡꯒꯤ ꯊꯥꯁꯤꯡ ꯃꯥꯟꯅꯒꯅꯤ꯫
2B ꯗ ꯂꯩ, ꯅꯍꯥꯛꯀꯤ ꯈꯥꯏꯗ ꯂꯩꯇꯦ	ꯁꯞꯂꯥꯌꯔꯅ ꯅꯍꯥꯛꯅ ꯑꯦꯟꯇ꯭ꯔꯤ ꯇꯧꯗꯕ ꯕꯤꯜ ꯑꯃ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤ꯫	ꯒꯨꯗꯁ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯚꯤꯁ ꯐꯪꯂꯕꯗ ꯕꯤꯜ ꯑꯦꯟꯇ꯭ꯔꯤ ꯇꯧꯕꯤꯌꯨ꯫ ꯐꯪꯗꯕꯗ IMS ꯗ ꯔꯤꯖꯦꯛꯇ ꯇꯧꯗꯨꯅ ꯁꯞꯂꯥꯌꯔꯗ ꯍꯥꯌꯕꯤꯌꯨ꯫
ꯅꯍꯥꯛꯀꯤ ꯈꯥꯏꯗ ꯂꯩ, 2B ꯗ ꯂꯩꯇꯦ	ꯅꯍꯥꯛꯀꯤ ꯈꯨꯠꯇ ꯕꯤꯜ ꯂꯩ, ꯑꯗꯨꯕꯨ ꯁꯞꯂꯥꯌꯔꯅ ꯍꯧꯖꯤꯛ ꯐꯥꯑꯣꯕ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯗꯦ꯫	ꯊꯥ ꯑꯁꯤꯗ ITC ꯀ꯭ꯂꯦꯝ ꯇꯧꯔꯣꯏꯗꯕꯤꯌꯨ꯫ ꯁꯞꯂꯥꯌꯔꯗ ꯅꯤꯡꯁꯤꯡꯍꯅꯕꯤꯌꯨ; ꯃꯗꯨ ꯃꯇꯨꯡꯒꯤ 2B ꯑꯃꯗ ꯂꯥꯛꯀꯅꯤ꯫

ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯂꯨꯇꯤꯟ ꯑꯃ

1. 10 ꯇꯥꯡ ꯐꯥꯑꯣꯕ, ꯂꯩꯈꯤꯕ ꯊꯥꯒꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯄꯨꯝꯅꯃꯛ Nivesh Sahayak App ꯗ ꯑꯦꯟꯇ꯭ꯔꯤ ꯇꯧꯕꯤꯌꯨ꯫
2. 14 ꯇꯥꯡꯒꯤ ꯃꯇꯨꯡꯗ, GSTR-2B (JSON ꯅꯠꯇ꯭ꯔꯒ Excel) ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯗꯨꯅ ꯃꯦꯆꯔ ꯗ ꯍꯥꯡꯗꯣꯀꯎ꯫
3. ꯇꯣꯉꯥꯟꯅꯕꯁꯤꯡ ꯂꯣꯏꯁꯤꯅꯕꯤꯌꯨ, ꯄꯣꯔꯇꯂꯗ Invoice Management System (IMS) ꯗ ꯄꯦꯟꯗꯤꯡ ꯕꯤꯜ ꯌꯦꯡꯕꯤꯌꯨ꯫
4. ꯃꯦꯆ ꯑꯣꯏꯔꯕ ITC GSTR-3B ꯇꯦꯕꯜ 4(A)(5) ꯗ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯃꯦꯆ ꯑꯣꯏꯗꯕ ꯕꯤꯂꯒꯤ CSV ꯃꯇꯨꯡ ꯏꯟꯅ ꯌꯦꯡꯅꯕ ꯊꯃꯕꯤꯌꯨ꯫

ꯈꯨꯗꯝ

ꯁꯨꯔꯥꯇꯒꯤ ꯅꯨꯄꯥ ꯀꯄꯗꯥ ꯚꯦꯄꯥꯔꯤ ꯑꯃꯒꯤ ꯑꯣꯛꯇꯣꯕꯔꯒꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯜ 42, ITC ₹3,86,400 ꯂꯩ꯫ GSTR-2B ꯗ ꯕꯤꯜ 39, ₹3,61,200 ꯎꯠꯂꯤ꯫ ꯃꯦꯆꯅ ꯃꯁꯤ ꯐꯪꯏ: 37 ꯃꯦꯆ ꯑꯣꯏꯈꯤ (₹3,50,000), ꯁꯞꯂꯥꯌꯔꯅ ₹8,800 ꯒꯤ ꯃꯍꯨꯠꯇ ₹8,000 ꯇꯦꯛꯁ ꯇꯥꯏꯞ ꯇꯧꯈꯤꯕ ꯕꯤꯜ ꯑꯃ, ꯁ꯭ꯇꯦꯠ ꯑꯇꯣꯞꯄꯒꯤ ꯁꯞꯂꯥꯌꯔ ꯑꯃꯒꯤ ꯕꯤꯜ ꯑꯃ IGST ꯒꯤ ꯃꯍꯨꯠꯇ CGST + SGST ꯌꯥꯎꯅ ꯎꯠꯂꯤ, ꯑꯃꯁꯨꯡ ꯁꯞꯂꯥꯌꯔ ꯑꯃꯅ GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯗꯕꯅ ꯃꯍꯥꯛꯀꯤ ꯕꯤꯜ ꯑꯍꯨꯝ ꯂꯩꯇꯦ꯫ ꯚꯦꯄꯥꯔꯤꯅ ₹3,50,000 ꯑꯃꯁꯨꯡ ꯅꯦꯝꯕ ꯕꯤꯂꯒꯤ ₹8,000 ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯁꯤꯡ ꯌꯦꯡꯅꯕ ꯊꯝꯃꯤ; ꯂꯩꯇꯕ ₹27,600 2B ꯗ ꯎꯠꯂꯕꯗ ꯃꯇꯨꯡꯒꯤ ꯊꯥ ꯑꯃꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ꯫

ꯇꯣꯉꯥꯟꯅꯕꯒꯤ ꯌꯥꯝꯅ ꯑꯣꯏꯔꯤꯕ ꯃꯔꯝꯁꯤꯡ

• ꯁꯞꯂꯥꯌꯔꯅ ꯕꯤꯜ ꯑꯗꯨ GSTIN ꯑꯇꯣꯞꯄ ꯃꯅꯨꯡꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤ (ꯅꯍꯥꯛꯀꯤ ꯕ꯭ꯔꯥꯟꯆ ꯑꯇꯣꯞꯄ ꯑꯃ)꯫
• ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯔꯥꯅꯕ: CGST + SGST ꯑꯣꯏꯒꯗꯕ ꯃꯐꯝꯗ IGST ꯎꯠꯂꯤ, ꯅꯠꯇ꯭ꯔꯒ ꯍꯟꯅ꯫ ITC ꯒꯤꯗꯃꯛ ꯇꯦꯛꯁ ꯍꯦꯗ ꯃꯔꯨ ꯑꯣꯏ꯫
• ꯊꯥꯒꯤ ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯌꯥꯎꯕ ꯕꯤꯜ, ꯑꯗꯨꯕꯨ ꯁꯞꯂꯥꯌꯔꯅ ꯃꯇꯨꯡꯒꯤ ꯊꯥꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤ꯫
• ꯁꯞꯂꯥꯌꯔꯒꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯗꯨꯅ ꯅꯍꯥꯛꯀꯤ ITC ꯅꯦꯝꯍꯜꯂꯤ, ꯑꯗꯨꯕꯨ ꯅꯍꯥꯛꯅ ꯃꯗꯨ ꯄꯔꯆꯦꯖ ꯔꯤꯇꯔꯅ ꯑꯣꯏꯅ ꯑꯦꯟꯇ꯭ꯔꯤ ꯇꯧꯗꯦ꯫