GSTR-2B › 2B ᱟᱨ 2A
GSTR-2B ᱟᱨ GSTR-2A
ᱵᱟᱨᱭᱟ ᱜᱮ ᱟᱢᱟᱜ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱨᱤᱯᱳᱨᱴ ᱟᱠᱟᱱ ᱵᱤᱞ ᱫᱮᱠᱷᱟᱣᱟ, ᱢᱮᱱᱠᱷᱟᱱ GSTR-3B ᱨᱮ ᱟᱢ ᱪᱮᱫ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱞᱟᱦᱟ ᱫᱟᱲᱮᱭᱟᱜ ᱚᱱᱟ ᱢᱤᱫ ᱜᱮ ᱴᱷᱤᱠ ᱮᱫᱟ᱾
ᱵᱷᱮᱰ
| GSTR-2A | GSTR-2B | |
|---|---|---|
| ᱵᱚᱫᱚᱞᱚᱜ? | ᱦᱮᱸ, ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱯᱷᱟᱭᱤᱞ ᱥᱮ ᱥᱚᱫᱚᱨ ᱮᱫᱟ ᱚᱠᱛᱚ | ᱵᱟᱝ, ᱢᱤᱫ ᱪᱷᱟᱯᱟ ᱛᱮᱭᱟᱨ ᱛᱟᱭᱚᱢ ᱪᱮᱫ ᱚᱠᱛᱚ ᱞᱟᱹᱜᱤᱫ ᱴᱷᱤᱠ (IMS ᱠᱟᱹᱢᱤ ᱛᱟᱭᱚᱢ ᱫᱩᱦᱲᱟᱹ ᱛᱮᱭᱟᱨ ᱵᱟᱝ ᱠᱷᱟᱱ) |
| ᱛᱮᱭᱟᱨ | ᱡᱷᱚᱛᱮᱱ ᱛᱮ | ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 14 ᱛᱟᱨᱤᱠ ᱛᱮ |
| ITC | ᱵᱤᱞ ᱜᱮ ᱫᱮᱠᱷᱟᱣᱟ | ITC ᱢᱮᱱᱟᱜ ᱥᱮ ᱵᱟᱝ ᱢᱮᱱᱛᱮ ᱟᱨ GSTR-3B ᱴᱮᱵᱩᱞ 4 ᱥᱟᱦᱴᱟ ᱮᱫᱟ |
| ᱪᱮᱫ ᱞᱟᱹᱜᱤᱫ ᱵᱮᱵᱷᱟᱨ | ᱥᱮᱨᱢᱟ ᱵᱷᱤᱛᱤᱨ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱨᱮᱭᱟᱜ ᱫᱚᱦᱚ ᱯᱷᱟᱭᱤᱞ ᱯᱟᱪᱷᱞᱟᱹ ᱞᱟᱹᱜᱤᱫ | ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ ᱪᱮᱫ ITC ᱠᱞᱮᱢ ᱮᱫᱟ ᱚᱱᱟ ᱴᱷᱤᱠ ᱞᱟᱹᱜᱤᱫ |
ᱪᱮᱫᱟᱜ 2B ᱴᱷᱤᱠ ᱮᱫᱟ
CGST Act ᱨᱮᱭᱟᱜ section 16(2)(aa), 1 ᱡᱟᱱᱩᱣᱟᱨᱤ 2022 ᱠᱷᱚᱱ ᱪᱟᱞᱩ, ITC ᱛᱚᱥ ᱮᱢ ᱨᱮ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱵᱤᱵᱨᱚᱬ ᱮᱢ ᱟᱨ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱡᱟᱱᱟᱣ ᱮᱫᱟ ᱠᱷᱟᱱ ᱜᱮ, ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱹᱢᱤ ᱨᱮ ᱵᱤᱞ GSTR-2B ᱨᱮ ᱞᱟᱹᱠᱛᱤ᱾ Rule 36(4) ᱛᱟᱭᱚᱢ 2B ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱛᱷᱚᱲᱟ ᱯᱷᱤᱥᱫᱤ ᱮᱢ ᱠᱟᱱ; ᱚᱱᱟ ᱱᱤᱛ ᱵᱟᱝ ᱞᱟᱹᱜᱩᱜᱼᱟ᱾
2A ᱚᱠᱛᱚ ᱧᱮᱞᱚᱜ
- ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱠᱩᱞᱮᱫᱼᱟ ᱩᱱᱤ ᱯᱷᱟᱭᱤᱞ ᱠᱟᱱ, ᱢᱮᱱᱠᱷᱟᱱ ᱵᱤᱞ ᱟᱢᱟᱜ 2B ᱨᱮ ᱵᱟᱝ: 2A ᱫᱮᱠᱷᱟᱣᱟ ᱚᱱᱟ 2B ᱥᱤᱢᱟ ᱛᱟᱭᱚᱢ ᱠᱷᱟᱱ ᱥᱮᱱ ᱞᱮᱱᱟ ᱥᱮ ᱵᱟᱝ᱾
- ᱥᱮᱨᱢᱟ ᱢᱩᱪᱟᱹᱫ ᱨᱮ, ITC ᱠᱞᱮᱢ ᱞᱟᱹᱜᱤᱫ 30 ᱱᱚᱵᱷᱮᱢᱵᱚᱨ ᱥᱤᱢᱟ ᱪᱷᱚ ᱢᱟᱲᱟᱝ ᱫᱚᱦᱚ ᱛᱮ ᱨᱤᱯᱳᱨᱴ ᱟᱠᱟᱱ ᱵᱤᱞ ᱧᱮᱞ ᱞᱟᱹᱜᱤᱫ (section 16(4))᱾
ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ ᱢᱮᱞᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱥᱟᱫᱷᱚ GSTR-2B ᱵᱮᱵᱷᱟᱨ ᱢᱮ᱾ ᱢᱮᱞᱟᱣ GSTR-2B ᱯᱷᱟᱭᱤᱞ ᱯᱟᱲᱦᱟᱣᱟ᱾
ᱱᱚᱶᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ GSTR-2B ᱟᱢᱟᱜ ᱵᱤᱞ ᱥᱟᱶ ᱱᱤᱛᱚᱜ ᱢᱮᱞᱟᱣ ᱢᱮ᱾ᱢᱮᱠᱟᱨ ᱠᱷᱩᱞᱟᱹ ᱢᱮ