GSTR-2B › 2B ꯑꯃꯁꯨꯡ 2A
GSTR-2B ꯑꯃꯁꯨꯡ GSTR-2A
ꯑꯅꯤꯃꯛꯅ ꯅꯍꯥꯛꯀꯤ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤꯕ ꯕꯤꯜ ꯎꯠꯂꯤ, ꯑꯗꯨꯕꯨ GSTR-3B ꯗ ꯅꯍꯥꯛꯅ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯌꯥ ꯂꯧꯕ ꯌꯥꯕꯅꯣ ꯃꯗꯨ ꯑꯃꯈꯛꯇꯅ ꯁꯦꯠꯂꯤ꯫
ꯇꯣꯉꯥꯟꯅꯕ
| GSTR-2A | GSTR-2B | |
|---|---|---|
| ꯍꯣꯡꯂꯛꯂꯤꯕꯔꯥ? | ꯍꯣꯌ, ꯁꯞꯂꯥꯌꯔꯅ ꯐꯥꯏꯜ ꯅꯠꯇ꯭ꯔꯒ ꯁꯣꯏꯗꯣꯛꯄ ꯃꯇꯝ ꯈꯨꯗꯤꯡꯗ | ꯅꯠꯇꯦ, ꯑꯃꯨꯕꯥ ꯁꯦꯝꯂꯕꯗ ꯄꯤꯔꯤꯌꯗ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯂꯦꯞꯂꯤ (IMS ꯒꯤ ꯃꯇꯨꯡꯗ ꯑꯃꯨꯛ ꯁꯦꯝꯍꯟꯗꯕꯔꯕꯗ) |
| ꯀꯩꯗꯧꯅ ꯁꯦꯝꯅꯩ | ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ | ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 14 ꯇꯥꯡꯗ |
| ITC | ꯕꯤꯜ ꯈꯛꯇ ꯎꯠꯂꯤ | ITC ꯐꯪꯕ ꯌꯥꯕꯔꯥ ꯅꯠꯇꯔꯥ ꯍꯥꯌꯏ, ꯑꯃꯁꯨꯡ GSTR-3B ꯇꯦꯕꯜ 4 ꯊꯃꯍꯜꯂꯤ |
| ꯀꯔꯤꯒꯤꯗꯃꯛ ꯁꯤꯖꯤꯟꯅꯒꯗꯒꯦ | ꯆꯍꯤ ꯃꯅꯨꯡꯗ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯃꯇꯝ ꯆꯨꯞꯂꯕ ꯐꯥꯏꯂꯤꯡ ꯌꯦꯡꯅꯕ | ꯊꯥ ꯈꯨꯗꯤꯡꯗ ꯅꯍꯥꯛꯅ ꯀ꯭ꯂꯦꯝ ꯇꯧꯒꯗꯕ ITC ꯁꯦꯠꯅꯕ |
2B ꯅ ꯀꯔꯤꯒꯤ ꯁꯦꯠꯅꯣ
CGST Act ꯒꯤ ꯗꯥꯔꯥ 16(2)(aa), 1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2022 ꯗꯒꯤ ꯂꯦꯞꯂꯤꯕ, ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯄꯤꯕ ꯕꯤꯂꯒꯤ ꯃꯇꯧ ꯑꯗꯨ ꯁꯞꯂꯥꯌꯔꯅ ꯄꯤꯗꯨꯅ ꯅꯍꯥꯛꯀꯤ ꯃꯐꯃꯗ ꯈꯉꯍꯅꯕ ꯃꯇꯃꯗ ꯈꯛꯇ, ꯃꯁꯤꯒꯤ ꯑꯣꯏꯕ ꯑꯣꯏꯅ ꯕꯤꯜ ꯑꯗꯨ GSTR-2B ꯗ ꯂꯩꯕꯅꯤ꯫ Rule 36(4) ꯅ ꯃꯃꯥꯡꯗ 2B ꯒꯤ ꯃꯊꯛꯇ ꯁꯦꯜ ꯈꯔꯥ ꯍꯦꯟꯅ ꯌꯥꯍꯜꯂꯝꯃꯤ; ꯃꯁꯤ ꯍꯧꯖꯤꯛ ꯂꯦꯞꯇꯦ꯫
2A ꯀꯩꯗꯧꯅ ꯌꯦꯡꯒꯗꯒꯦ
- ꯁꯞꯂꯥꯌꯔꯅ ꯐꯥꯏꯜ ꯇꯧꯈꯤ ꯍꯥꯌꯔꯤ, ꯑꯗꯨꯕꯨ ꯕꯤꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ 2B ꯗ ꯂꯩꯇꯦ: 2A ꯅ ꯃꯗꯨ 2B ꯀꯠ-ꯑꯣꯐꯀꯤ ꯃꯇꯨꯡꯗ ꯂꯥꯀꯈꯤꯕꯔꯥ ꯎꯠꯂꯤ꯫
- ꯆꯍꯤ ꯂꯣꯏꯔꯕꯗ, ITC ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯒꯤ 30 ꯅꯣꯚꯦꯝꯕꯔ ꯃꯇꯝ ꯂꯤꯃꯤꯠ (ꯗꯥꯔꯥ 16(4)) ꯒꯤ ꯃꯃꯥꯡꯗ ꯃꯇꯝ ꯆꯨꯞꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤꯕ ꯕꯤꯜ ꯌꯦꯡꯅꯕ꯫
ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯃꯦꯆꯒꯤꯗꯃꯛ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ GSTR-2B ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫ ꯃꯦꯆꯔ ꯅ GSTR-2B ꯐꯥꯏꯜ ꯄꯥꯏ꯫
ꯊꯥ ꯑꯁꯤꯒꯤ GSTR-2B ꯅꯍꯥꯛꯀꯤ ꯕꯤꯂꯒꯥ ꯍꯧꯖꯤꯛꯇ ꯃꯥꯟꯅꯍꯅꯕꯤꯌꯨ꯫ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯎ