GSTIN › ꯏꯟꯚꯣꯏꯁꯇ ꯑꯁꯣꯌꯕ GSTIN
ꯏꯟꯚꯣꯏꯁꯇ ꯑꯁꯣꯌꯕ GSTIN: ꯀꯔꯤ ꯇꯧꯒꯗꯒꯦ
CGST Rules ꯒꯤ Rule 46 ꯒꯤ ꯃꯈꯥꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯂꯩꯕ ꯃꯤꯗ ꯄꯤꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯇ ꯂꯩꯕ ꯃꯤꯒꯤ GSTIN ꯂꯩꯒꯗꯕꯅꯤ꯫ ꯃꯁꯤ ꯑꯁꯣꯌꯕ ꯇꯥꯏꯞ ꯇꯧꯔꯕꯗꯤ ꯏꯟꯚꯣꯏꯁ ꯑꯗꯨ GST ꯁꯤꯁ꯭ꯇꯦꯃꯗ ꯑꯁꯣꯌꯕ ꯑꯦꯀꯥꯎꯟꯇꯇ ꯆꯠꯂꯤ, ꯑꯃꯁꯨꯡ ꯑꯁꯦꯡꯕ ꯂꯩꯕ ꯃꯤꯅ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯉꯃꯗꯦ꯫
ꯀꯔꯤ ꯊꯣꯀꯏ
- ꯅꯍꯥꯛꯅ GSTR-1 ꯗ ꯄꯤꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯂꯩꯕ ꯃꯤꯒꯤ ꯅꯠꯇꯅ, ꯅꯍꯥꯛꯅ ꯇꯥꯏꯞ ꯇꯧꯈꯤꯕ GSTIN ꯂꯩꯕ ꯃꯤ ꯑꯗꯨꯒꯤ GSTR-2B ꯗ ꯎꯏ꯫
- ꯁꯦꯃꯗꯣꯛꯄ ꯑꯗꯨ ꯃꯈꯣꯌꯗ ꯌꯧꯗ꯭ꯔꯤꯐꯥꯑꯣꯕ ꯅꯍꯥꯛꯀꯤ ꯂꯩꯕ ꯃꯤꯅ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯉꯃꯗꯦ, ꯑꯃꯁꯨꯡ ꯃꯍꯧꯁꯥꯅ ꯅꯍꯥꯛꯀꯤ ꯄꯦꯃꯦꯟꯇ ꯊꯤꯡꯏ꯫
- ꯅꯍꯥꯛꯅ ꯇꯥꯏꯞ ꯇꯧꯈꯤꯕ GSTIN ꯑꯗꯨ ꯂꯩꯇꯕꯗꯤ, ꯐꯥꯏꯜ ꯇꯧꯕ ꯃꯇꯃꯗ ꯄꯣꯔꯇꯦꯂꯅ ꯌꯥꯗꯦ, ꯃꯁꯤ ꯂꯥꯏꯕ ꯃꯑꯣꯡꯅꯤ: ꯁꯦꯃꯗꯣꯛꯇꯨꯅ ꯑꯃꯨꯛ ꯍꯟꯅ ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫
GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ
ꯅꯍꯥꯛꯀꯤ ꯔꯦꯀꯣꯔꯗꯇ ꯏꯟꯚꯣꯏꯁꯀꯤ GSTIN ꯁꯦꯃꯗꯣꯛꯎ, ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ ꯑꯗꯨꯃꯛꯇ ꯑꯃꯨꯛ ꯍꯟꯅ ꯄ꯭ꯔꯤꯟꯇ ꯇꯧ, ꯑꯃꯁꯨꯡ ꯆꯨꯝꯕ ꯀꯣꯄꯤ ꯂꯩꯕ ꯃꯤꯗ ꯊꯥꯕꯤꯌꯨ꯫ ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯂꯩꯕ ꯃꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ GSTIN ꯑꯩꯈꯣꯌꯒꯤ ꯑꯁꯤꯒꯨꯝꯕ ꯆꯦꯀꯔꯅ ꯑꯃꯨꯛ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ; "ꯅꯍꯥꯛꯅ ꯁꯦꯚ ꯇꯧꯈꯤꯕ ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯁꯨꯡ ꯁꯞꯂꯥꯏꯌꯔꯒꯤ GSTIN" ꯂꯤꯁ꯭ꯇꯅ ꯑꯁꯣꯌꯕ ꯅꯝꯕꯔꯁꯤꯡ ꯑꯉꯥꯡꯕ ꯃꯆꯨꯗ ꯎꯠꯂꯤ꯫
GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯔꯕꯥ ꯃꯇꯨꯡꯗ
- ꯃꯇꯨꯡꯒꯤ GSTR-1 ꯑꯃꯗ ꯑꯦꯃꯦꯟꯗꯃꯦꯟꯇꯀꯤ ꯈꯨꯠꯊꯥꯡꯗ (Table 9A, amended B2B invoices)꯫ ꯃꯃꯥꯡꯗ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯔꯤꯁꯤꯚꯔ GSTIN ꯍꯣꯡꯗꯣꯛꯅꯕ ꯃꯍꯧꯁꯥꯒꯤ ꯂꯝꯕꯤꯅꯤ꯫ ꯂꯩꯕ ꯃꯤꯗ ꯈꯉꯍꯜꯂꯨ, ꯃꯈꯣꯌꯅ ꯃꯇꯨꯡꯒꯤ GSTR-2B ꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯉꯥꯏꯒꯅꯤ꯫
- GSTR-1A ꯅ ꯅꯠꯇꯦ꯫ GSTR-1A ꯅ ꯊꯥ ꯑꯗꯨꯃꯛꯀꯤ GSTR-1 ꯒꯤ ꯋꯥꯐꯝ ꯀꯌꯥ GSTR-3B ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯁꯦꯃꯗꯣꯛꯄ ꯌꯥꯏ, ꯑꯗꯨꯕꯨ ꯔꯤꯁꯤꯚꯔꯒꯤ GSTIN ꯍꯣꯡꯗꯣꯛꯄ ꯌꯥꯗꯦ꯫
- ꯕꯤꯖꯤꯅꯦꯁ ꯈꯔꯅ ꯃꯁꯤꯒꯤ ꯃꯍꯨꯠꯇ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯅ ꯏꯟꯚꯣꯏꯁ ꯀꯦꯟꯁꯦꯜ ꯇꯧꯔꯒ ꯆꯨꯝꯕ GSTIN ꯗ ꯑꯅꯧꯕ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯏ꯫ ꯅꯍꯥꯛꯀꯤ ꯊꯧꯗꯣꯛꯇ ꯀꯔꯤ ꯂꯝꯕꯤ ꯆꯨꯝꯒꯅꯤ, ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ; ꯑꯁꯣꯌꯕ ꯄꯥꯔꯇꯤꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯁꯤꯖꯤꯟꯅꯔꯦꯕꯔꯥ ꯍꯥꯌꯕꯗ ꯃꯈꯥ ꯄꯣꯟꯏ꯫
ꯃꯇꯝ ꯂꯤꯃꯤꯠ
CGST Act ꯒꯤ ꯁꯦꯛꯁꯟ 37(3) ꯒꯤ ꯃꯈꯥꯗ GSTR-1 ꯒꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟꯗ ꯁꯦꯃꯗꯣꯛꯄ ꯐꯥꯏꯅꯦꯟꯁꯤꯌꯦꯜ ꯏꯌꯥꯔ ꯂꯣꯏꯔꯕꯥ ꯃꯇꯨꯡꯒꯤ 30 ꯅꯣꯚꯦꯝꯕꯔꯒꯤ (ꯅꯠꯇ꯭ꯔꯒ ꯆꯍꯤꯒꯤ ꯔꯤꯇꯔꯟ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯇꯥꯡ, ꯀꯔꯤ ꯃꯃꯥꯡꯗ ꯂꯥꯛꯂꯤꯕꯅꯣ) ꯃꯇꯨꯡꯗ ꯇꯧꯕ ꯌꯥꯗꯦ꯫ 2026-27 ꯒꯤ ꯏꯟꯚꯣꯏꯁꯀꯤꯗꯃꯛ ꯍꯥꯌꯕꯗꯤ 30 ꯅꯣꯚꯦꯝꯕꯔ 2027 ꯐꯥꯑꯣꯕ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯂꯩꯕ ꯃꯤꯒꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯇꯝ ꯆꯨꯞꯄꯒꯤꯗꯃꯛ ꯃꯥꯡꯕ ꯌꯥꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯑꯁꯣꯌꯕ ꯈꯉꯂꯕ ꯊꯥꯗꯗ ꯁꯦꯃꯗꯣꯛꯎ꯫
ꯃꯁꯤꯗꯒꯤ ꯀꯔꯝꯅ ꯉꯥꯛꯊꯣꯛꯀꯅꯤ
- ꯀꯁ꯭ꯇꯃꯔ ꯈꯨꯗꯤꯡꯃꯛ ꯑꯃꯨꯛ ꯆꯦꯛ ꯇꯧꯔꯕ GSTIN ꯒ ꯂꯣꯌꯅꯅ ꯁꯦꯚ ꯇꯧ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯅꯝꯕꯔ ꯑꯃꯨꯛ ꯍꯟꯅ ꯇꯥꯏꯞ ꯇꯧꯕꯒꯤ ꯃꯍꯨꯠꯇ ꯁꯦꯚ ꯇꯧꯔꯕ ꯀꯁ꯭ꯇꯃꯔ ꯈꯅꯕꯤꯌꯨ꯫ Nivesh Sahayak ꯗꯣꯀꯨꯃꯦꯟꯇ ꯃꯦꯀꯔ ꯄꯨꯝꯅꯃꯛꯅ ꯇꯥꯏꯞ ꯇꯧꯔꯤꯉꯩꯗ ꯁꯦꯚ ꯇꯧꯔꯕ ꯀꯁ꯭ꯇꯃꯔ ꯄꯥꯎꯇꯥꯛ ꯄꯤꯏ꯫
- GSTIN ꯑꯗꯨ ꯏꯔꯕ ꯃꯑꯣꯡꯗ ꯂꯧꯕꯤꯌꯨ (ꯆꯤꯊꯤ, GST ꯁꯔꯇꯤꯐꯤꯀꯦꯠ ꯅꯠꯇ꯭ꯔꯒ ꯏ-ꯃꯦꯜ), ꯐꯣꯅꯗ ꯅꯠꯇꯦ꯫
- ꯑꯍꯥꯅꯕ ꯕꯤꯂꯒꯤ ꯃꯃꯥꯡꯗ GSTIN ꯑꯗꯨ GST ꯄꯣꯔꯇꯦꯜꯗ ꯌꯦꯡꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯄꯣꯔꯇꯦꯜꯗ ꯎꯕ ꯃꯤꯡ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫