ꯗꯦꯕꯤꯠ ꯅꯣꯠ › GSTR-1 ꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯇꯁꯤꯡ
GSTR-1 ꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯎꯠꯄ
GST ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯈꯨꯗꯤꯡꯃꯛ ꯅꯍꯥꯛꯅ ꯄꯤꯕ ꯊꯥꯒꯤ (ꯅꯠꯇ꯭ꯔꯒ ꯀ꯭ꯋꯥꯔꯇꯔꯒꯤ) GSTR-1 ꯗ ꯆꯪꯏ꯫ ꯀꯔꯝꯕ ꯁꯔꯨꯛꯇ ꯆꯪꯒꯅꯤ ꯍꯥꯌꯕꯗꯤ ꯀꯁ꯭ꯇꯃꯔ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕꯔꯥ ꯍꯥꯌꯕꯗ ꯃꯈꯥ ꯄꯣꯟꯏ꯫
ꯀꯔꯝꯕ ꯇꯦꯕꯜ
| ꯀꯁ꯭ꯇꯃꯔ | GSTR-1 ꯇꯦꯕꯜ 9B |
|---|---|
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ (GSTIN ꯂꯩ) | Credit/Debit Notes (Registered), ꯌꯥꯝꯅ CDNR ꯍꯥꯌꯅ ꯀꯧꯏ |
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ, ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ ꯑꯆꯧꯕ ꯏꯟꯇꯔ-ꯁ꯭ꯇꯦꯠ B2C ꯏꯟꯚꯣꯏꯁ, ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯛꯁꯄꯣꯔꯠ | Credit/Debit Notes (Unregistered), CDNUR |
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ, ꯑꯄꯤꯛꯄ B2C ꯌꯣꯟꯕ | ꯇꯣꯉꯥꯟꯕ ꯑꯦꯟꯠꯔꯤ ꯂꯩꯇꯦ: ꯍꯦꯟꯕ ꯑꯦꯃꯥꯎꯟꯠ ꯑꯁꯤ ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯒꯤ ꯊꯥ ꯑꯗꯨꯒꯤ B2C (Others) ꯃꯁꯤꯡꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ |
ꯅꯣꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯅꯍꯥꯛꯅ ꯏꯒꯗꯕꯁꯤꯡ
- ꯀꯁ꯭ꯇꯃꯔꯒꯤ GSTIN (CDNR ꯒꯤꯗꯃꯛ)꯫
- ꯅꯣꯇꯀꯤ ꯃꯈꯜ: ꯗꯦꯕꯤꯠ꯫
- ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ꯫
- ꯁꯞꯂꯥꯏꯒꯤ ꯃꯐꯝ ꯑꯃꯁꯨꯡ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯆꯜꯂꯤꯕꯔꯥ꯫
- ꯇꯦꯛꯁ ꯂꯧꯕ ꯚꯦꯜꯌꯨ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯇꯦꯛꯁ (IGST, ꯅꯠꯇ꯭ꯔꯒ CGST + SGST)꯫
ꯃꯈꯣꯌ ꯄꯨꯝꯅꯃꯛ ꯃꯦꯀꯔ ꯑꯁꯤꯅ ꯁꯦꯝꯕ ꯅꯣꯇꯇ ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ PDF ꯗꯒꯤ ꯍꯛꯊꯦꯡꯅꯅ ꯀꯣꯄꯤ ꯇꯧꯕ ꯌꯥꯏ꯫ GSTR-1 ꯁꯥꯏꯠ ꯑꯁꯤꯅꯁꯨ ꯅꯍꯥꯛꯀꯤ ꯁꯦꯚ ꯇꯧꯔꯕ ꯅꯣꯇꯁꯤꯡ ꯄꯥꯗꯨꯅ ꯃꯈꯣꯌ ꯆꯨꯝꯕ ꯇꯦꯕꯂꯗ ꯊꯃꯒꯅꯤ꯫
GSTR-3B
ꯗꯦꯕꯤꯠ ꯅꯣꯇꯀꯤ ꯇꯦꯛꯁ ꯂꯧꯕ ꯚꯦꯜꯌꯨ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯑꯁꯤ GSTR-3B ꯗ ꯊꯥ ꯑꯗꯨꯒꯤ ꯑꯥꯎꯇꯋꯥꯔꯗ ꯁꯞꯂꯥꯏꯁꯤꯡꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯑꯁꯤ ꯔꯤꯇꯔꯟ ꯑꯗꯨꯒ ꯂꯣꯌꯅꯅ ꯄꯤꯒꯗꯕꯅꯤ꯫ ꯃꯁꯤꯒꯤ ꯌꯥꯝꯕ ꯁꯔꯨꯛ GSTR-1 ꯗꯒꯤ ꯃꯁꯥꯃꯛ GSTR-3B ꯗ ꯂꯥꯀꯏ; ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯃꯁꯤꯡꯁꯤꯡ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫
ꯀ꯭ꯋꯥꯔꯇꯔꯂꯤ ꯐꯥꯏꯜ ꯇꯧꯕꯁꯤꯡ (QRMP)
ꯅꯍꯥꯛꯅ GSTR-1 ꯀ꯭ꯋꯥꯔꯇꯔ ꯈꯨꯗꯤꯡꯗ ꯐꯥꯏꯜ ꯇꯧꯔꯕꯗ, ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯂꯧꯕ ꯃꯤꯁꯤꯡꯗ ꯄꯤꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯇꯁꯤꯡ ꯀ꯭ꯋꯥꯔꯇꯔꯒꯤ ꯑꯍꯥꯅꯕ ꯊꯥ ꯑꯅꯤꯗ Invoice Furnishing Facility (IFF) ꯗꯒꯤ ꯑꯞꯂꯣꯗ ꯇꯧꯕ ꯌꯥꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯅꯍꯥꯛꯀꯤ ꯂꯧꯕ ꯃꯤꯁꯤꯡꯅ ꯃꯈꯣꯌ ꯊꯨꯅꯥ ꯎꯒꯅꯤ ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯌꯥꯒꯅꯤ; ꯅꯠꯇ꯭ꯔꯕꯗ ꯃꯈꯣꯌ ꯀ꯭ꯋꯥꯔꯇꯔꯒꯤ GSTR-1 ꯗ ꯆꯪꯏ꯫
ꯏ-ꯏꯟꯚꯣꯏꯁ
ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯅ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯄꯤꯒꯗꯕ ꯑꯣꯏꯔꯕꯗ (2017-18 ꯗꯒꯤ ꯆꯍꯤ ꯑꯃꯠꯇꯗ ꯑꯦꯒ꯭ꯔꯤꯒꯦꯠ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀ꯭ꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯔꯕꯗ), ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯂꯧꯕ ꯃꯤꯁꯤꯡꯗ ꯄꯤꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯇꯁꯤꯡꯁꯨ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯇꯧꯒꯗꯕꯅꯤ: ꯅꯣꯠ ꯑꯁꯤꯒꯤꯗꯃꯛ IRN ꯂꯧꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ IRN ꯅ GSTR-1 ꯃꯄꯨꯡ ꯐꯥꯍꯜꯂꯤ꯫ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯒꯥꯏꯗ ꯑꯁꯤꯅ ꯄꯣꯔꯇꯦꯂꯒꯤ ꯈꯣꯡꯊꯥꯡꯁꯤꯡ ꯇꯥꯛꯂꯤ꯫
ꯑꯔꯥꯅꯕꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯆꯨꯃꯊꯣꯀꯄꯁꯤꯡ
- ꯑꯔꯥꯅꯕ ꯅꯣꯠ ꯅꯝꯕꯔ ꯅꯠꯇ꯭ꯔꯒ ꯚꯦꯜꯌꯨ ꯑꯃꯗꯤ ꯌꯥꯕ ꯃꯇꯝ ꯃꯅꯨꯡꯗ ꯃꯇꯨꯡꯒꯤ GSTR-1 ꯗ ꯑꯦꯃꯦꯟꯗꯃꯦꯟꯠ ꯇꯦꯕꯜ (9C) ꯗꯒꯤ ꯆꯨꯃꯊꯣꯀꯄ ꯌꯥꯏ꯫
- ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯑꯅꯤꯔꯛ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯒꯅꯨ, ꯑꯃꯁꯨꯡ ꯈꯦꯠꯅꯕ ꯑꯗꯨꯃꯛꯀꯤꯗꯃꯛ ꯑꯅꯧꯕ ꯏꯟꯚꯣꯏꯁꯁꯨ ꯁꯦꯝꯒꯅꯨ꯫
- ꯔꯤꯇꯔꯅꯒꯤꯗꯃꯛ ꯂꯧꯕ ꯃꯤꯒꯤ ꯀꯃꯔꯁꯤꯌꯦꯜ "ꯗꯦꯕꯤꯠ ꯅꯣꯠ" ꯑꯁꯤ ꯂꯧꯕ ꯃꯤꯅ GSTR-1 ꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯗꯦ꯫