GSTR-2B ꯃꯦꯆꯔ › ꯍꯦꯜꯞ › ꯁꯤꯖꯤꯟꯅꯕ
GSTR-2B ꯅꯍꯥꯛꯀꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯂꯁꯤꯡꯒ ꯃꯥꯟꯅꯍꯟꯕꯒꯤ ꯃꯑꯣꯡ
GSTR-2B ꯅ ꯅꯍꯥꯛꯀꯤ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤꯕ ꯄꯔꯆꯦꯖꯁꯤꯡ ꯂꯤꯁ꯭ꯠ ꯇꯧꯏ꯫ ꯃꯐꯝ ꯑꯗꯨꯗ ꯎꯔꯤꯕ ꯕꯤꯂꯁꯤꯡꯒꯤꯗꯃꯛ ꯈꯛꯇ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯌꯥꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯊꯥ ꯈꯨꯗꯤꯡ ꯅꯍꯥꯛꯀꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯂꯁꯤꯡꯒ ꯃꯥꯟꯅꯍꯅꯕꯤꯌꯨ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯍꯥꯛꯀꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯂꯁꯤꯡ ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ App ꯗ, ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯟꯊꯣꯛ꯫
- GSTR-2B ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯕꯤꯌꯨ꯫ GST ꯄꯣꯔꯇꯦꯂꯗ: Services › Returns › Returns Dashboard, ꯃꯇꯝ ꯈꯟꯕꯤꯌꯨ, GSTR-2B ꯇꯥꯏꯜ › Download (JSON ꯅꯠꯇ꯭ꯔꯒ Excel)꯫
- ꯃꯐꯝ ꯑꯁꯤꯗ ꯐꯥꯏꯜ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ꯫ Open your GSTR-2B file ꯅꯝꯕꯤꯌꯨ ꯅꯠꯇ꯭ꯔꯒ ꯕꯣꯛꯁꯇ ꯊꯥꯗꯣꯛꯄꯤꯌꯨ꯫ ꯑꯔꯤꯕ ꯕꯤꯂꯁꯤꯡ ꯎꯔꯀꯄ ꯌꯥꯔꯕꯗ ꯕꯤꯂꯒꯤ ꯇꯥꯡ ꯁꯥꯡꯍꯅꯕꯤꯌꯨ꯫
- ꯂꯤꯁ꯭ꯇꯁꯤꯡꯗ ꯊꯕꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯁꯤꯡ ꯅꯠꯇ꯭ꯔꯒ ꯇꯥꯡ ꯇꯣꯉꯥꯟꯅꯕ ꯑꯃꯁꯨꯡ GSTR-2B ꯗ ꯂꯩ, ꯅꯍꯥꯛꯀꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯜꯗ ꯂꯩꯇꯦ ꯗꯒꯤ ꯍꯧꯕꯤꯌꯨ (ꯑꯁꯦꯡꯕ ꯑꯣꯏꯔꯕꯗ ꯑꯩꯒꯤ ꯂꯧꯕꯗꯥ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ ꯅꯝꯕꯤꯌꯨ), ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ GSTR-2B ꯑꯁꯤꯗ ꯀꯔꯤꯁꯨ ꯂꯩꯇꯕ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ ꯒꯤ ꯃꯈꯥꯗ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ ꯅꯤꯡꯁꯤꯡꯍꯅꯕꯤꯌꯨ꯫
- ꯆꯨꯝꯕ ITC ꯂꯧꯕꯤꯌꯨ꯫ ꯃꯦꯆ ꯑꯣꯏꯔꯕ ITC ꯇꯥꯏꯜ ꯑꯁꯤ GSTR-3B ꯒꯤ ꯇꯦꯕꯜ 4 ꯒꯤꯗꯃꯛ ꯁꯦꯐ ꯑꯣꯏꯕ ꯀ꯭ꯔꯦꯗꯤꯇꯅꯤ꯫
- ꯀꯣꯄꯤ ꯑꯃ ꯊꯝꯕꯤꯌꯨ꯫ ꯂꯤꯁ꯭ꯠ ꯑꯃꯠꯇ CSV ꯑꯣꯏꯅ ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯕꯤꯌꯨ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯥꯟꯅꯍꯟꯕ ꯑꯗꯨ PDF ꯑꯣꯏꯅ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯑꯣꯛꯇꯣꯕꯔꯒꯤ ꯄꯔꯆꯦꯖ ꯕꯤꯜ: ꯕꯤꯜ 22, ITC ₹48,600꯫ GSTR-2B: 20 ꯃꯥꯟꯅꯩ (₹44,100), ꯕꯤꯜ ꯑꯃ ꯈꯦꯠꯅꯩ (ꯅꯍꯥꯛꯀꯤ ꯕꯨꯀꯇ ₹1,800, 2B ꯗ ₹1,620: ꯅꯍꯥꯛꯅ ꯏꯕꯗ ꯑꯁꯣꯏꯕ), ꯁꯞꯂꯥꯌꯔ ꯑꯃꯅ ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤ (₹2,880)꯫ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯜ ꯁꯦꯃꯒꯠꯂꯕ ꯃꯇꯨꯡꯗ ₹44,100 + ₹1,620 ꯂꯧꯕꯤꯌꯨ; ꯑꯇꯣꯞꯄ ₹2,880 ꯑꯗꯨ ꯎꯔꯀꯄ ꯊꯥꯗ ꯂꯧꯕꯤꯌꯨ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Act ꯒꯤ Section 16(2)(aa): ꯕꯤꯜ ꯑꯗꯨ GSTR-2B ꯗ ꯂꯩꯔꯕꯗ ꯈꯛꯇ ITC꯫ GSTR-2B ꯑꯁꯤ ꯃꯊꯪꯒꯤ ꯊꯥꯒꯤ 14 ꯗ ꯖꯦꯅꯦꯔꯦꯠ ꯑꯣꯏ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯑꯔꯥꯅꯕ ꯊꯥ ꯃꯥꯟꯅꯍꯟꯕ꯫ ꯃꯃꯥꯡꯒꯤ ꯊꯥꯁꯤꯡꯒꯤ ꯕꯤꯂꯁꯤꯡ ꯃꯇꯝ ꯌꯥꯝꯅ ꯃꯇꯨꯡꯒꯤ 2B ꯗ ꯎꯔꯀꯏ; ꯇꯥꯡꯁꯤꯡ ꯁꯥꯡꯍꯅꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫GSTR-2B ꯃꯦꯆꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ
ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ
ꯅꯍꯥꯛꯀꯤ GSTR-3B ꯊꯕꯛ ꯁꯦꯝꯕGSTR-3B ꯑꯁꯤ ꯅꯍꯥꯛꯅ ꯇꯦꯛꯁ ꯄꯤꯕ ꯁꯃꯔꯤ ꯔꯤꯇꯔꯅꯅꯤ꯫ ꯇꯨꯜ ꯑꯁꯤꯅ ꯃꯇꯝ ꯑꯗꯨꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯌꯣꯟꯕ ꯑꯃꯁꯨꯡ ꯂꯧꯕꯁꯤꯡ ꯄꯨꯟꯁꯤꯜꯂꯤ, ꯅꯍꯥꯛꯀꯤ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ…ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯔꯤꯇꯔꯟꯁꯞꯂꯥꯌꯔꯗꯒꯤ ꯂꯥꯀꯄ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯣꯏꯅ ꯆꯪꯏ꯫ ꯃꯁꯤꯅ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯄꯣꯠꯂꯃꯁꯤꯡ ꯁ꯭ꯇꯣꯛꯇ ꯄꯨꯔꯀꯏ, ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤ GST…ꯁꯞꯂꯥꯌꯔ ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯁꯞꯂꯥꯌꯔ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯑꯃꯨꯛ ꯆꯪꯏ: GST ꯑꯗꯨ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯔꯛꯂꯤ, ꯄꯣꯠꯂꯃꯁꯤꯡ ꯁ꯭ꯇꯣꯛꯇ ꯆꯪꯏ, ꯑꯃꯁꯨꯡ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯂꯦꯃꯍꯧꯔꯤꯕ ꯂꯦꯃꯍꯧꯔꯤꯕꯗ…