ᱰᱮᱵᱤᱴ ᱱᱚᱴ › ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ ᱟᱨ ITC
ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ ᱟᱨ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ
ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱥᱚᱯᱞᱟᱭ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ ᱮ ᱵᱟᱹᱲᱛᱤᱭᱟ, ᱚᱱᱟᱛᱮ ᱱᱤᱭᱚᱢ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱠᱷᱚᱱ ᱮᱴᱟᱜ ᱞᱮᱠᱟ ᱠᱟᱹᱢᱤᱭᱟ: ᱥᱚᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ ᱵᱟᱹᱱᱩᱜᱼᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱚᱠᱟ ᱪᱟᱸᱫᱚ ᱨᱮ ᱮᱢᱚᱜᱼᱟ ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱨᱤᱴᱟᱨᱱ ᱥᱟᱶ ᱴᱮᱠᱥ ᱮᱢ ᱞᱟᱹᱠᱛᱤ, ᱟᱨ ᱜᱨᱟᱦᱚᱠ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱯᱩᱴ ᱠᱨᱮᱰᱤᱴ ᱨᱮᱭᱟᱜ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱥᱚᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ: ᱮᱢ ᱢᱮ ᱟᱨ ᱴᱮᱠᱥ ᱮᱢ ᱢᱮ
- CGST Act ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱡᱟᱦᱟᱸ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ ᱵᱟᱝ ᱮ ᱫᱚᱦᱚᱭᱟ: ᱵᱷᱩᱞ ᱧᱟᱢ ᱠᱷᱟᱱ ᱵᱟᱠᱤ ᱴᱮᱠᱥ ᱡᱟᱦᱟᱸ ᱚᱠᱛᱚ ᱮᱢ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾
- Section 34(4) ᱞᱮᱠᱟ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱠᱟ ᱪᱟᱸᱫᱚ ᱨᱮ ᱟᱢ ᱮᱢᱟ ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱨᱤᱴᱟᱨᱱ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ᱾ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ GSTR-1 ᱟᱨ GSTR-3B ᱨᱮ ᱚᱱᱟ ᱪᱟᱸᱫᱚ (ᱥᱮ ᱠᱣᱟᱨᱴᱟᱨ) ᱨᱮᱭᱟᱜ ᱟᱣᱴᱣᱟᱨᱰ ᱴᱮᱠᱥ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ᱾
- ᱵᱟᱰᱟᱭ ᱥᱟᱶ ᱜᱮ ᱮᱢ ᱢᱮ᱾ ᱛᱟᱹᱝᱜᱤ ᱞᱮᱠᱷᱟᱱ, ᱴᱮᱠᱥ ᱞᱟᱦᱟ ᱨᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱛᱟᱦᱮᱸᱠᱷᱟᱱ ᱥᱩᱫ ᱦᱚᱸ ᱞᱟᱜᱟᱜ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ; ᱟᱢᱟᱜ ᱦᱟᱹᱞᱚᱛ ᱨᱮ ᱥᱩᱫ ᱞᱟᱜᱟᱜ ᱥᱮ ᱵᱟᱝ ᱚᱱᱟ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱮ ᱞᱟᱹᱭ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱜᱨᱟᱦᱚᱠ ᱞᱟᱹᱜᱤᱫ: ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱨᱮ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ
1 January 2021 ᱠᱷᱚᱱ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱨᱮᱭᱟᱜ ᱥᱮᱨᱢᱟ ᱠᱷᱚᱱ ᱞᱮᱠᱷᱟᱭᱚᱜᱼᱟ, ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱥᱮᱨᱢᱟ ᱠᱷᱚᱱ ᱵᱟᱝ (section 16(4), ᱵᱚᱫᱚᱞ ᱞᱮᱠᱟ)᱾ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱨᱮ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱶᱟ ᱵᱟᱨᱭᱟ ᱛᱟᱨᱤᱠ ᱠᱷᱚᱱ ᱡᱟᱦᱟᱸ ᱞᱟᱦᱟ ᱦᱤᱡᱩᱜᱼᱟ ᱚᱱᱟ ᱦᱟᱹᱵᱤᱡ ᱫᱟᱵᱤ ᱞᱟᱹᱠᱛᱤ:
- ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱨᱮᱭᱟᱜ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ ᱪᱟᱵᱟ ᱛᱟᱭᱚᱢ 30 November, ᱥᱮ
- ᱚᱱᱟ ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ ᱜᱨᱟᱦᱚᱠ ᱮᱱᱩᱣᱟᱞ ᱨᱤᱴᱟᱨᱱ ᱡᱚᱠᱷᱚᱱ ᱮ ᱯᱷᱟᱭᱤᱞᱟ᱾
ᱫᱟᱹᱭᱠᱟ: 15 March 2027 ᱨᱮᱭᱟᱜ ᱰᱮᱵᱤᱴ ᱱᱚᱴ (ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ 2026-27)᱾ ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ 2025-26 ᱨᱮᱭᱟᱜ ᱛᱟᱦᱮᱸᱠᱷᱟᱱ ᱦᱚᱸ, ᱜᱨᱟᱦᱚᱠ 30 November 2027 ᱦᱟᱹᱵᱤᱡ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱫᱟᱵᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱭ᱾
ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ GSTR-2B ᱨᱮ ᱦᱚᱸ ᱱᱚᱴ ᱧᱮᱞᱚᱜ ᱞᱟᱹᱠᱛᱤ, ᱚᱱᱟ ᱥᱚᱯᱞᱟᱭᱟᱨ GSTR-1 (ᱥᱮ IFF) ᱨᱮ ᱮ ᱨᱤᱯᱚᱨᱴ ᱠᱷᱟᱱ ᱦᱩᱭᱩᱜᱼᱟ᱾ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱡᱟᱦᱟᱸ ᱱᱚᱴ ᱠᱚᱵᱷᱤ ᱵᱟᱝ ᱨᱤᱯᱚᱨᱴ ᱠᱷᱟᱱ ᱜᱨᱟᱦᱚᱠ ᱡᱟᱦᱟᱸ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ ᱧᱟᱢᱟ᱾
ᱵᱮᱥ ᱦᱟᱹᱵᱤᱥ
- ᱮᱢ ᱫᱤᱱ ᱜᱮ ᱜᱨᱟᱦᱚᱠ ᱴᱷᱮᱱ PDF ᱠᱩᱞ ᱢᱮ (ᱥᱮᱭᱟᱨ ᱢᱮ ᱚᱛᱟᱭ ᱢᱮ), ᱡᱮᱢᱚᱱ ᱩᱱᱤ Invoice Management System (IMS) ᱨᱮ ᱚᱱᱟ ᱮ ᱥᱟᱦᱟᱣ ᱫᱟᱲᱮᱭᱟᱜ᱾
- ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱱᱚᱢᱵᱚᱨ ᱥᱤᱨᱤᱡᱽ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱠᱷᱚᱱ ᱟᱞᱟᱜ ᱫᱚᱦᱚ ᱢᱮ᱾ ᱱᱚᱶᱟ ᱢᱮᱠᱟᱨ DN/26-27/001 ᱵᱮᱵᱷᱟᱨᱟ᱾
- ᱡᱚᱛᱚ ᱪᱟᱸᱫᱚ ᱪᱟᱵᱟ ᱨᱮ Saved debit notes ᱡᱷᱤᱡᱽ ᱠᱟᱛᱮ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱥᱟᱶ ᱞᱤᱥᱴ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱠᱮ ᱮᱢ ᱢᱮ᱾