GSTR-2B › ꯁꯞꯂꯥꯌꯔꯅ ꯐꯥꯏꯜ ꯇꯧꯗꯦ

ꯁꯞꯂꯥꯌꯔꯅ GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯗꯦ: ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ

ꯅꯍꯥꯛꯅ ꯁꯞꯂꯥꯌꯔꯗ GST ꯄꯤꯔꯦ, ꯑꯗꯨꯕꯨ ꯃꯈꯣꯌꯅ ꯕꯤꯜ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯗ꯭ꯔꯕꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯍꯥꯛꯀꯤ ꯃꯐꯃꯗ ꯌꯧꯗꯦ꯫ ꯅꯍꯥꯛꯀꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯨꯝꯅ ꯉꯥꯀꯄꯤꯒꯗꯒꯦ ꯃꯗꯨ ꯃꯐꯝ ꯑꯁꯤꯗ꯫

ꯀꯔꯤ ꯑꯣꯏꯔꯤꯕꯅꯣ

• ꯁꯞꯂꯥꯌꯔꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯗꯕ ꯕꯤꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ GSTR-2B ꯗ ꯂꯩꯇꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯊꯥ ꯑꯗꯨꯗ ꯃꯗꯨꯒꯤ ITC ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯉꯃꯗꯦ꯫
• ꯁꯞꯂꯥꯌꯔꯅ ꯃꯇꯨꯡꯗ ꯐꯥꯏꯜ ꯇꯧꯔꯕꯗ, ꯃꯗꯨ ꯃꯇꯨꯡꯒꯤ GSTR-2B ꯑꯃꯗ ꯎꯠꯀꯅꯤ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛ ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯃꯅꯨꯡꯗ ꯂꯩꯔꯕꯗ ꯃꯇꯝ ꯑꯗꯨꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ꯫
• ꯁꯞꯂꯥꯌꯔꯅ ꯕꯤꯜ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯈꯤ ꯑꯗꯨꯕꯨ ꯆꯍꯤ ꯃꯇꯨꯡꯒꯤ 30 ꯁꯦꯞꯇꯦꯝꯕꯔ ꯃꯅꯨꯡꯗ ꯄꯤꯔꯤꯌꯗ ꯑꯗꯨꯒꯤ GSTR-3B ꯐꯥꯏꯜ ꯇꯧꯗꯕꯗ, ꯅꯍꯥꯛꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯍꯟꯗꯣꯛꯒꯗꯕꯅꯤ (Rule 37A) ꯑꯃꯁꯨꯡ ꯃꯈꯣꯌꯅ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ꯑꯃꯨꯛ ꯂꯧꯕ ꯌꯥꯏ꯫

ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ

1. ꯊꯥ ꯈꯨꯗꯤꯡꯃꯛ ꯃꯦꯆꯔꯗ “GSTR-2B ꯑꯁꯤꯗ ꯀꯔꯤꯁꯨ ꯂꯩꯇꯕ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ” ꯂꯤꯁ꯭ꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫
2. ꯕꯤꯜ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯌꯥꯎꯅꯅ ꯁꯞꯂꯥꯌꯔꯗ ꯅꯤꯡꯁꯤꯡꯍꯅꯕꯤꯌꯨ (ꯂꯤꯁ꯭ꯠ ꯑꯗꯨ CSV ꯑꯣꯏꯅ ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯗꯨꯅ ꯊꯥꯕꯤꯌꯨ)꯫
3. ꯅꯍꯥꯛꯀꯤ ꯂꯝꯕꯤꯅ ꯌꯥꯍꯜꯂꯕꯗ, ꯕꯤꯜ 2B ꯗ ꯎꯠꯀꯗꯕ ꯐꯥꯑꯣꯕ ꯄꯦꯃꯦꯟꯠꯀꯤ GST ꯁꯔꯨꯛ ꯊꯃꯕꯤꯌꯨ꯫ ꯕꯤꯖꯅꯦꯁ ꯀꯌꯥꯅ ꯃꯁꯤ ꯃꯈꯣꯌꯒꯤ ꯄꯔꯆꯦꯖ ꯑꯣꯔꯗꯔꯗ ꯏꯔꯤ꯫
4. ꯃꯈꯣꯌꯒꯤ ꯁ꯭ꯇꯦꯇꯁ ꯌꯦꯡꯕꯤꯌꯨ: GST ꯄꯣꯔꯇꯂꯗ Search Taxpayer › Search by GSTIN ꯅ ꯔꯦꯖꯤꯁ꯭ꯇ꯭ꯔꯦꯁꯟ ꯑꯦꯛꯇꯤꯚ ꯑꯣꯏꯕꯔꯥ ꯑꯃꯁꯨꯡ ꯔꯤꯇꯔꯅ ꯐꯥꯏꯂꯤꯡ ꯇꯦꯕꯜ ꯎꯠꯂꯤ꯫
5. ꯑꯅꯧꯕ ꯑꯣꯔꯗꯔꯒꯤꯗꯃꯛ ꯇꯤꯅꯥꯕ ꯐꯥꯏꯂꯔꯁꯤꯡ ꯈꯅꯕꯤꯌꯨ꯫

ꯌꯦꯡꯒꯗꯕ ꯃꯇꯝ ꯂꯤꯃꯤꯠ

• ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯂꯣꯏꯔꯕꯒꯤ ꯃꯇꯨꯡꯒꯤ 30 ꯅꯣꯚꯦꯝꯕꯔ (ꯅꯠꯇ꯭ꯔꯒ ꯅꯍꯥꯛꯀꯤ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯔꯤꯇꯔꯅꯒꯤ ꯇꯥꯡ, ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄ ꯑꯣꯏꯔꯕꯗ): ꯆꯍꯤ ꯑꯗꯨꯒꯤ ITC ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯒꯤ ꯑꯔꯣꯏꯕ ꯇꯥꯡ (ꯗꯥꯔꯥ 16(4))꯫
• 180 ꯅꯨꯃꯤꯠ: ꯕꯤꯜ ꯇꯥꯡꯗꯒꯤ 180 ꯅꯨꯃꯤꯠ ꯃꯅꯨꯡꯗ ꯅꯍꯥꯛꯅ ꯁꯞꯂꯥꯌꯔꯗ ꯄꯤꯗꯕꯗ, ꯅꯍꯥꯛꯅ ꯄꯤꯕ ꯐꯥꯑꯣꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯍꯟꯗꯣꯛꯎ (Rule 37)꯫