GSTR-2B › 2B ᱢᱮᱞᱟᱣ
GSTR-2B ᱢᱮᱞᱟᱣ, ᱯᱟᱦᱴᱟ ᱯᱟᱦᱴᱟ
1 ᱡᱟᱱᱩᱣᱟᱨᱤ 2022 ᱠᱷᱚᱱ ᱟᱢ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱫᱚ ᱟᱢᱟᱜ GSTR-2B ᱨᱮ ᱧᱮᱞ ᱟᱠᱟᱱ ᱵᱤᱞ ᱞᱟᱹᱜᱤᱫ ᱜᱮ ᱠᱞᱮᱢ ᱫᱟᱲᱮᱭᱟᱜ (CGST Act ᱨᱮᱭᱟᱜ section 16(2)(aa))᱾ ᱚᱱᱟᱛᱮ ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ, GSTR-3B ᱪᱷᱚ ᱢᱟᱲᱟᱝ, GSTR-2B ᱟᱢᱟᱜ ᱯᱩᱨᱪᱮᱥ ᱵᱤᱞ ᱥᱟᱶ ᱢᱮᱞᱟᱣ ᱢᱮ᱾
ᱯᱟᱹᱱᱡᱽ ᱯᱷᱚᱞ ᱟᱨ ᱪᱮᱫ ᱠᱟᱹᱢᱤ
| ᱯᱷᱚᱞ | ᱪᱮᱫ ᱢᱮᱱᱛᱮ | ᱪᱮᱫ ᱠᱟᱹᱢᱤ |
|---|---|---|
| ᱢᱮᱞ ᱞᱮᱱᱟ | ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ, ᱱᱚᱢᱵᱚᱨ, ᱯᱮᱴᱷᱟ ᱟᱨ ᱛᱟᱨᱤᱠ ᱢᱤᱞᱟᱹᱣ ᱠᱟᱱᱟ᱾ | ITC ᱠᱞᱮᱢ ᱢᱮ᱾ |
| ᱯᱮᱴᱷᱟ ᱥᱮ ᱛᱟᱨᱤᱠ ᱵᱷᱮᱰ | ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱵᱤᱞ ᱮᱴᱟᱜ ᱟᱸᱠᱰᱟ ᱥᱟᱶ ᱨᱤᱯᱳᱨᱴ ᱞᱮᱱᱟ᱾ | ᱠᱟᱜᱚᱡ ᱵᱤᱞ ᱧᱮᱞ ᱢᱮ᱾ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱵᱷᱩᱞ ᱠᱟᱱ ᱠᱷᱟᱱ, ᱩᱱᱤ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱟᱹ GSTR-1 ᱨᱮ ᱴᱷᱤᱠ ᱞᱟᱹᱜᱤᱫ ᱢᱮ; ᱚᱱᱟ ᱚᱠᱛᱚ ᱨᱮ 2B ᱨᱮ ᱫᱮᱠᱷᱟᱣ ᱟᱠᱟᱱ ᱜᱮ ᱠᱞᱮᱢ ᱢᱮ᱾ |
| ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ ᱵᱷᱮᱰ | ᱢᱤᱫ ᱜᱮ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱟᱨ ᱯᱮᱴᱷᱟ, ᱱᱚᱢᱵᱚᱨ ᱮᱴᱟᱜ ᱞᱮᱠᱟ ᱚᱞ (INV-045 ᱟᱨ 45)᱾ | ᱟᱢᱟᱜ ᱮᱱᱴᱨᱤ ᱴᱷᱤᱠ ᱢᱮ, ᱚᱱᱟᱛᱮ ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱥᱟᱯᱷᱟ ᱢᱮᱞ ᱦᱩᱭᱩᱜᱼᱟ᱾ |
| 2B ᱨᱮ, ᱟᱢᱟᱜ ᱵᱩᱠ ᱨᱮ ᱵᱟᱝ | ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱢᱤᱫ ᱵᱤᱞ ᱨᱤᱯᱳᱨᱴ ᱞᱮᱱᱟ ᱡᱟᱦᱟᱸ ᱟᱢ ᱚᱞ ᱵᱟᱝ ᱟᱠᱟᱱᱟ᱾ | ᱥᱟᱱᱟᱢ ᱥᱮ ᱥᱮᱵᱟ ᱧᱟᱢ ᱠᱟᱱ ᱠᱷᱟᱱ ᱵᱤᱞ ᱚᱞ ᱢᱮ᱾ ᱵᱟᱝ ᱧᱟᱢ ᱠᱷᱟᱱ IMS ᱨᱮ ᱵᱟᱛᱟᱞ ᱢᱮ ᱟᱨ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱥᱟᱶ ᱵᱟᱛᱟᱣ ᱢᱮ᱾ |
| ᱟᱢᱟᱜ ᱵᱩᱠ ᱨᱮ, 2B ᱨᱮ ᱵᱟᱝ | ᱵᱤᱞ ᱟᱢ ᱥᱟᱶ ᱢᱮᱱᱟᱜ, ᱢᱮᱱᱠᱷᱟᱱ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱱᱤᱛᱚᱜ ᱨᱤᱯᱳᱨᱴ ᱵᱟᱝ ᱞᱮᱱᱟ᱾ | ᱱᱚᱶᱟ ᱪᱟᱸᱫᱚ ITC ᱠᱞᱮᱢ ᱵᱟᱝ ᱢᱮ᱾ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱫᱚᱦᱚ ᱢᱮ; ᱩᱱᱟ ᱛᱟᱭᱚᱢ 2B ᱨᱮ ᱥᱮᱱᱟ᱾ |
ᱢᱟᱦᱟ ᱞᱮᱠᱟ ᱠᱟᱹᱢᱤ
- 10 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ, ᱞᱟᱛᱟᱨ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱯᱩᱨᱪᱮᱥ ᱵᱤᱞ Nivesh Sahayak App ᱨᱮ ᱚᱞ ᱢᱮ᱾
- 14 ᱛᱟᱨᱤᱠ ᱛᱟᱭᱚᱢ GSTR-2B (JSON ᱥᱮ Excel) ᱰᱟᱩᱱᱞᱳᱰ ᱢᱮ ᱟᱨ ᱢᱮᱞᱟᱣ ᱨᱮ ᱠᱷᱩᱞᱟᱹ ᱢᱮ᱾
- ᱵᱷᱮᱰ ᱠᱚ ᱥᱟᱯᱷᱟ ᱢᱮ, ᱯᱚᱨᱴᱟᱞ ᱨᱮ Invoice Management System (IMS) ᱨᱮ ᱛᱟᱦᱮᱱ ᱵᱤᱞ ᱧᱮᱞ ᱢᱮ᱾
- ᱢᱮᱞ ᱞᱮᱱᱟ ITC GSTR-3B ᱴᱮᱵᱩᱞ 4(A)(5) ᱨᱮ ᱵᱮᱵᱷᱟᱨ ᱢᱮ, ᱟᱨ ᱢᱮᱞ ᱵᱟᱝ ᱵᱤᱞ ᱨᱮᱭᱟᱜ CSV ᱨᱟᱠᱷᱟᱵ ᱢᱮ ᱯᱷᱚᱞᱳ-ᱚᱯ ᱞᱟᱹᱜᱤᱫ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
ᱥᱩᱨᱚᱛ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱠᱯᱲᱟ ᱵᱮᱯᱟᱨᱤ ᱥᱟᱶ ᱟᱠᱴᱳᱵᱚᱨ ᱞᱟᱹᱜᱤᱫ 42 ᱯᱩᱨᱪᱮᱥ ᱵᱤᱞ ᱢᱮᱱᱟᱜ, ITC ₹3,86,400᱾ GSTR-2B ᱨᱮ 39 ᱵᱤᱞ ₹3,61,200 ᱫᱮᱠᱷᱟᱣ ᱠᱟᱱᱟ᱾ ᱢᱮᱞᱟᱣ ᱛᱮ ᱧᱟᱢ: 37 ᱢᱮᱞ ᱞᱮᱱᱟ (₹3,50,000), ᱢᱤᱫ ᱵᱤᱞ ᱡᱟᱦᱟᱸ ᱨᱮ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱴᱮᱠᱥ ₹8,800 ᱵᱟᱛᱟᱜ ₹8,000 ᱚᱞ ᱞᱮᱱᱟ, ᱢᱤᱫ ᱵᱤᱞ ᱮᱴᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱨᱮᱭᱟᱜ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱨᱮᱭᱟᱜ IGST ᱵᱟᱛᱟᱜ CGST + SGST ᱞᱮᱠᱟ ᱫᱮᱠᱷᱟᱣ ᱞᱮᱱᱟ, ᱟᱨ ᱢᱤᱫ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱨᱮᱭᱟᱜ ᱯᱮ ᱵᱤᱞ ᱵᱟᱝ ᱧᱟᱢ ᱞᱮᱱᱟ, ᱚᱱᱟ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ GSTR-1 ᱵᱟᱝ ᱯᱷᱟᱭᱤᱞ ᱞᱮᱱᱟ ᱚᱱᱟᱛᱮ᱾ ᱵᱮᱯᱟᱨᱤ ₹3,50,000 ᱟᱨ ᱚᱞ ᱞᱮᱱᱟ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ₹8,000 ᱠᱞᱮᱢ ᱮᱫᱟ ᱟᱨ ᱵᱟᱠᱤ ᱨᱮᱭᱟᱜ ᱯᱷᱚᱞᱳ-ᱚᱯ ᱮᱫᱟ; ᱵᱟᱝ ᱧᱟᱢ ₹27,600 ᱫᱚ 2B ᱨᱮ ᱥᱮᱱ ᱛᱟᱭᱚᱢ ᱮᱴᱟᱜ ᱪᱟᱸᱫᱚ ᱨᱮ ᱠᱞᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾
ᱵᱷᱮᱰ ᱨᱮᱭᱟᱜ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱠᱟᱨᱚᱬ
- ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱵᱤᱞ ᱮᱴᱟᱜ GSTIN (ᱟᱢᱟᱜ ᱮᱴᱟᱜ ᱥᱟᱠᱷᱟ) ᱛᱮ ᱨᱤᱯᱳᱨᱴ ᱞᱮᱱᱟ᱾
- ᱥᱚᱯᱞᱟᱭ ᱴᱷᱟᱶ ᱵᱷᱩᱞ: CGST + SGST ᱞᱟᱹᱠᱛᱤ ᱚᱠᱟ ᱨᱮ IGST, ᱥᱮ ᱩᱛᱟᱹᱨ᱾ ᱴᱮᱠᱥ ᱵᱷᱟᱜ ITC ᱞᱟᱹᱜᱤᱫ ᱢᱟᱱᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾
- ᱪᱟᱸᱫᱚ ᱢᱩᱪᱟᱹᱫ ᱨᱮ ᱛᱟᱨᱤᱠ ᱟᱠᱟᱱ ᱵᱤᱞ ᱢᱮᱱᱠᱷᱟᱱ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮ ᱨᱤᱯᱳᱨᱴ ᱞᱮᱱᱟ᱾
- ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱠᱷᱚᱱ ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱡᱟᱦᱟᱸ ᱟᱢᱟᱜ ITC ᱠᱚᱢ ᱮᱫᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱟᱢ ᱯᱩᱨᱪᱮᱥ ᱨᱤᱴᱚᱨᱱ ᱞᱮᱠᱟ ᱚᱞ ᱵᱟᱝ ᱟᱠᱟᱱᱟ᱾