ꯗꯦꯕꯤꯠ ꯅꯣꯠ › ꯗꯦꯕꯤꯠ ꯅꯣꯇꯀꯤ ꯃꯇꯃꯒꯤ ꯂꯤꯃꯤꯠ ꯑꯃꯁꯨꯡ ITC
ꯗꯦꯕꯤꯠ ꯅꯣꯇꯀꯤ ꯃꯇꯃꯒꯤ ꯂꯤꯃꯤꯠ ꯑꯃꯁꯨꯡ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ
ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯁꯞꯂꯥꯏ ꯑꯃꯒꯤ ꯇꯦꯛꯁ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯅꯤꯌꯃꯁꯤꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯁꯤꯡꯗꯒꯤ ꯇꯣꯉꯥꯅꯅ ꯆꯠꯂꯤ: ꯁꯞꯂꯥꯌꯔꯅ ꯄꯤꯅꯕ ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯂꯩꯇꯦ, ꯑꯗꯨꯕꯨ ꯇꯦꯛꯁ ꯑꯁꯤ ꯄꯤꯕ ꯊꯥꯒꯤ ꯔꯤꯇꯔꯅꯒ ꯂꯣꯌꯅꯅ ꯄꯤꯒꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯂꯧꯕ ꯃꯤꯒꯤ ꯏꯟꯄꯨꯠ ꯀ꯭ꯔꯦꯗꯤꯇꯀꯤꯗꯃꯛ ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯂꯩ꯫
ꯁꯞꯂꯥꯌꯔꯒꯤꯗꯃꯛ: ꯄꯤꯗꯨꯅ ꯇꯦꯛꯁ ꯄꯤꯕꯤꯌꯨ
- CGST Act ꯅ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯄꯤꯅꯕ ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯊꯃꯗꯦ: ꯄꯤꯒꯗꯕ ꯇꯦꯛꯁ ꯑꯁꯤ ꯑꯔꯥꯅꯕ ꯑꯗꯨ ꯐꯪꯂꯀꯄ ꯃꯇꯝ ꯑꯃꯠꯇꯗ ꯄꯤꯒꯗꯕꯅꯤ꯫
- Section 34(4) ꯅ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯁꯤ ꯅꯍꯥꯛꯅ ꯄꯤꯕ ꯊꯥꯒꯤ ꯔꯤꯇꯔꯅꯗ ꯆꯪꯒꯅꯤ ꯍꯥꯌꯏ꯫ ꯃꯁꯤꯒꯤ ꯇꯦꯛꯁ ꯑꯁꯤ GSTR-1 ꯑꯃꯁꯨꯡ GSTR-3B ꯗ ꯊꯥ ꯑꯗꯨꯒꯤ (ꯅꯠꯇ꯭ꯔꯒ ꯀ꯭ꯋꯥꯔꯇꯔꯒꯤ) ꯑꯥꯎꯇꯋꯥꯔꯗ ꯇꯦꯛꯁꯇ ꯍꯥꯄꯆꯤꯜꯂꯤ꯫
- ꯈꯉꯂꯀꯄꯒ ꯆꯞ ꯃꯥꯟꯅꯅ ꯄꯤꯕꯤꯌꯨ꯫ ꯇꯦꯛꯁ ꯑꯁꯤ ꯃꯃꯥꯡꯗ ꯄꯤꯒꯗꯕ ꯑꯣꯏꯔꯝꯂꯕꯗ ꯉꯥꯏꯗꯨꯅ ꯂꯩꯕꯅ ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯊꯣꯛꯍꯅꯕ ꯌꯥꯏ; ꯅꯍꯥꯛꯀꯤ ꯊꯧꯗꯣꯛꯇ ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯂꯩꯕꯔꯥ ꯍꯥꯌꯕ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯅ ꯍꯥꯌꯕꯤꯒꯅꯤ꯫
ꯂꯧꯕ ꯃꯤꯒꯤꯗꯃꯛ: ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯗ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ
ꯖꯥꯅꯨꯋꯥꯔꯤ 1, 2021 ꯗꯒꯤ ꯂꯧꯕ ꯃꯤꯒꯤ ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯑꯁꯤ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯅꯠꯇꯅ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯀꯤ ꯆꯍꯤꯗꯒꯤ ꯊꯤꯏ (section 16(4), ꯍꯣꯡꯗꯣꯀꯈꯤꯕꯒꯨꯝꯅ)꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯗ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯈꯥꯒꯤ ꯑꯅꯤ ꯑꯁꯤꯒꯤ ꯃꯅꯨꯡꯗ ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄ ꯑꯗꯨꯒꯤ ꯃꯃꯥꯡꯗ ꯂꯧꯒꯗꯕꯅꯤ:
- ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯁꯤꯒꯤ ꯇꯥꯡ ꯂꯩꯕ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡꯒꯤ ꯅꯣꯚꯦꯝꯕꯔ 30, ꯅꯠꯇ꯭ꯔꯒ
- ꯂꯧꯕ ꯃꯤꯅ ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯑꯦꯅꯨꯌꯦꯜ ꯔꯤꯇꯔꯟ ꯐꯥꯏꯜ ꯇꯧꯕ ꯇꯥꯡ꯫
ꯈꯨꯗꯝ: ꯃꯥꯔꯆ 15, 2027 (ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ 2026-27) ꯒꯤ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ꯫ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ 2025-26 ꯒꯤ ꯑꯣꯏꯔꯕꯁꯨ, ꯂꯧꯕ ꯃꯤꯅ ꯃꯁꯤꯒꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯚꯦꯝꯕꯔ 30, 2027 ꯐꯥꯑꯣꯕ ꯂꯧꯕ ꯌꯥꯏ꯫
ꯂꯧꯕ ꯃꯤꯅ ꯅꯣꯠ ꯑꯁꯤ ꯃꯈꯣꯌꯒꯤ GSTR-2B ꯗ ꯎꯠꯀꯗꯕꯁꯨ ꯃꯊꯧ ꯇꯥꯏ, ꯃꯁꯤ ꯁꯞꯂꯥꯌꯔꯅ GSTR-1 (ꯅꯠꯇ꯭ꯔꯒ IFF) ꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ꯊꯣꯀꯏ꯫ ꯁꯞꯂꯥꯌꯔꯅ ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯗꯕ ꯅꯣꯠ ꯑꯃꯅ ꯂꯧꯕ ꯃꯤꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯄꯤꯗꯦ꯫
ꯑꯐꯕ ꯆꯠꯅꯕꯤꯁꯤꯡ
- ꯄꯤꯕ ꯅꯨꯃꯤꯠ ꯑꯗꯨꯃꯛꯇ ꯀꯁ꯭ꯇꯃꯔꯗ PDF ꯊꯥꯕꯤꯌꯨ (ꯁꯦꯌꯔ ꯅꯝꯕꯤꯌꯨ), ꯃꯈꯣꯌꯅ ꯃꯁꯤ Invoice Management System (IMS) ꯗ ꯂꯧꯕ ꯌꯥꯅꯕ꯫
- ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯁꯤꯡꯗꯒꯤ ꯇꯣꯉꯥꯟꯅ ꯊꯝꯕꯤꯌꯨ꯫ ꯃꯦꯀꯔ ꯑꯁꯤꯅ DN/26-27/001 ꯁꯤꯖꯤꯟꯅꯩ꯫
- ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯑꯔꯣꯏꯕꯗ Saved debit notes ꯍꯥꯡꯗꯣꯛꯇꯨꯅ ꯂꯤꯁ꯭ꯠ ꯑꯁꯤ ꯊꯥ ꯑꯗꯨꯒꯤ ꯏꯟꯚꯣꯏꯁꯁꯤꯡꯒ ꯂꯣꯌꯅꯅ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯗ ꯄꯤꯕꯤꯌꯨ꯫