GSTR-1 › ꯑꯔꯣꯏꯕ ꯇꯥꯡ
GSTR-1 ꯑꯔꯣꯏꯕ ꯇꯥꯡ, QRMP ꯑꯃꯁꯨꯡ IFF
ꯇꯦꯛꯁ ꯄꯤꯔꯤꯌꯗ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯒꯗꯕꯅꯤ, ꯀꯔꯤꯁꯨ ꯂꯧꯁꯤꯅꯗ꯭ꯔꯕꯁꯨ (ꯃꯗꯨꯗ ꯅꯤꯜ ꯔꯤꯇꯔꯅ)꯫ ꯅꯍꯥꯛꯅ ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ꯈꯛꯇꯅ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠ ꯂꯧꯕꯁꯤꯡꯅ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯜ ꯎꯕ ꯐꯪꯂꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯇꯝ ꯌꯥꯝꯅ ꯆꯨꯞꯂꯕꯗ ꯃꯈꯣꯌꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠꯁꯨ ꯑꯣꯏꯕ ꯌꯥꯏ꯫
ꯑꯔꯣꯏꯕ ꯇꯥꯡ (CGST Rule 59)
| ꯅꯍꯥꯛꯅ ꯀꯔꯤ ꯐꯥꯏꯜ ꯇꯧꯔꯤ | ꯑꯔꯣꯏꯕ ꯇꯥꯡ |
|---|---|
| ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ GSTR-1 | ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 11 ꯇꯥꯡ꯫ ꯑꯣꯛꯇꯣꯕꯔ 2026 ꯒꯤ ꯂꯧꯁꯤꯅꯕ: 11 ꯅꯣꯚꯦꯝꯕꯔ 2026 ꯐꯥꯑꯣꯕ꯫ |
| ꯀꯣꯋꯥꯔꯇꯔꯒꯤ GSTR-1 (QRMP ꯁ꯭ꯀꯤꯝ) | ꯀꯣꯋꯥꯔꯇꯔ ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 13 ꯇꯥꯡ꯫ ꯖꯨꯂꯥꯏ–ꯁꯦꯞꯇꯦꯝꯕꯔ 2026: 13 ꯑꯣꯛꯇꯣꯕꯔ 2026 ꯐꯥꯑꯣꯕ꯫ |
| IFF (ꯑꯄꯥꯝꯕꯗ, QRMP ꯗ ꯈꯛꯇ) | ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 1 ꯇꯥꯡꯗꯒꯤ 13 ꯇꯥꯡ ꯐꯥꯑꯣꯕ, ꯀꯣꯋꯥꯔꯇꯔꯒꯤ ꯑꯍꯧꯕ ꯑꯃꯁꯨꯡ ꯑꯅꯤꯁꯨꯕ ꯊꯥꯒꯤ B2B ꯕꯤꯂꯒꯤꯗꯃꯛ꯫ |
ꯁꯔꯀꯥꯔꯅ ꯃꯇꯝ ꯐꯪꯂꯕꯗ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ ꯄꯤꯗꯨꯅ ꯑꯔꯣꯏꯕ ꯇꯥꯡ ꯌꯣꯃꯍꯜꯂꯤ꯫ ꯅꯍꯥꯛꯀꯤ ꯄꯤꯔꯤꯌꯗꯀꯤꯗꯃꯛ GST ꯄꯣꯔꯇꯂꯗ ꯌꯦꯡꯕꯤꯌꯨ (Services › Returns › Returns Dashboard)꯫
QRMP ꯑꯃꯁꯨꯡ IFF ꯅꯦꯝꯅ
ꯃꯃꯥꯡꯒꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯗ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀ꯭ꯔꯣꯔ ꯐꯥꯑꯣꯕ ꯑꯣꯏꯔꯕꯗ ꯕꯤꯖꯅꯦꯁꯅ QRMP ꯁ꯭ꯀꯤꯝ ꯂꯧꯕ ꯌꯥꯏ: GSTR-1 ꯑꯃꯁꯨꯡ GSTR-3B ꯀꯣꯋꯥꯔꯇꯔ ꯈꯨꯗꯤꯡꯗ, ꯇꯦꯛꯁ ꯊꯥ ꯈꯨꯗꯤꯡꯗ ꯄꯤꯕ꯫ ꯀꯣꯋꯥꯔꯇꯔꯒꯤ ꯑꯍꯧꯕ ꯊꯥ ꯑꯅꯤꯗ ꯃꯍꯥꯛꯅ Invoice Furnishing Facility (IFF) ꯅ ꯊꯥ ꯑꯃꯗ ₹50 ꯂꯥꯈ ꯐꯥꯑꯣꯕ ꯕꯤꯂꯒꯤ ꯃꯃꯜꯒꯤ B2B ꯕꯤꯜ ꯑꯄꯂꯣꯗ ꯇꯧꯕ ꯌꯥꯏ, ꯑꯗꯨꯅ ꯄꯣꯠ ꯂꯧꯕꯁꯤꯡꯅ ꯍꯣꯉꯥꯟꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯒꯅꯤ꯫ IFF ꯗ ꯊꯥꯈꯤꯕ ꯕꯤꯂꯁꯤꯡ ꯀꯣꯋꯥꯔꯇꯔꯒꯤ GSTR-1 ꯗ ꯑꯃꯨꯛ ꯎꯠꯀꯗꯦ꯫
ꯃꯦꯀꯔꯗ ꯀꯣꯋꯥꯔꯇꯔ ꯄꯨꯝꯅꯃꯛ ꯑꯃꯗ ꯎꯅꯕꯒꯤꯗꯃꯛ ꯀꯣꯋꯥꯔꯇꯔ ꯑꯃ (QRMP) ꯍꯣꯡꯗꯣꯀꯎ, ꯅꯠꯇ꯭ꯔꯒ ꯊꯥ ꯑꯗꯨꯒꯤ IFF ꯁꯦꯝꯅꯕꯒꯤꯗꯃꯛ ꯊꯥ ꯑꯃ ꯑꯃꯁꯨꯡ ꯀꯣꯋꯥꯔꯇꯔꯒꯤ ꯊꯥ ꯑꯃ ꯍꯣꯡꯗꯣꯀꯎ (ꯃꯍꯥꯛꯀꯤ B2B ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯇꯦꯕꯜ ꯈꯛꯇ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ)꯫
ꯑꯁꯣꯏꯕ ꯑꯣꯏꯔꯕꯔꯥ? GSTR-1A ꯑꯃꯁꯨꯡ ꯁꯣꯏꯗꯣꯛꯄ
- GSTR-1A (ꯖꯨꯂꯥꯏ 2024 ꯄꯤꯔꯤꯌꯗꯗꯒꯤ) ꯅ GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯔꯕ ꯃꯇꯨꯡ ꯑꯃꯁꯨꯡ ꯄꯤꯔꯤꯌꯗ ꯑꯗꯨꯒꯤ GSTR-3B ꯐꯥꯏꯜ ꯇꯧꯗꯅ ꯃꯃꯥꯡꯗ ꯄꯤꯔꯤꯌꯗ ꯑꯁꯤꯅꯨꯃꯛꯀꯤ ꯕꯤꯜ ꯍꯥꯄꯆꯤꯟꯕ ꯅꯠꯇ꯭ꯔꯒ ꯁꯣꯏꯗꯣꯛꯅꯕ ꯌꯥꯍꯜꯂꯤ꯫
- ꯃꯇꯨꯡꯒꯤ ꯁꯣꯏꯗꯣꯛꯄꯁꯤꯡ ꯃꯇꯨꯡꯒꯤ GSTR-1 ꯒꯤ ꯁꯣꯏꯗꯣꯛꯄꯒꯤ ꯇꯦꯕꯜ (B2BA, B2CLA, B2CSA, CDNRA…) ꯗ ꯆꯨꯝꯃꯤ꯫ ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯑꯁꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯂꯣꯏꯔꯕꯒꯤ ꯃꯇꯨꯡꯒꯤ 30 ꯅꯣꯚꯦꯝꯕꯔ, ꯅꯠꯇ꯭ꯔꯒ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯔꯤꯇꯔꯅꯒꯤ ꯇꯥꯡ, ꯀꯅꯥ ꯃꯃꯥꯡꯗ ꯂꯥꯀꯄꯅꯣ ꯑꯗꯨ꯫
- ꯖꯨꯂꯥꯏ 2025 ꯄꯤꯔꯤꯌꯗꯗꯒꯤ GSTR-1 ꯅ GSTR-3B ꯗ ꯊꯃꯖꯤꯟꯕ ꯇꯦꯛꯁ ꯊꯧꯗꯥꯡ ꯑꯗꯨ GSTR-3B ꯗ ꯇꯥꯏꯞ ꯇꯧꯗꯨꯅ ꯍꯣꯡꯗꯣꯛꯅꯕ ꯉꯃꯗꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯂꯧꯁꯤꯅꯕ ꯁꯣꯏꯗꯣꯛꯅꯕꯒꯤ ꯃꯐꯝ ꯑꯆꯨꯝꯕ GSTR-1 ꯅꯠꯇ꯭ꯔꯒ GSTR-1A ꯅꯤ꯫
ꯆꯍꯤ ꯀꯌꯥ ꯐꯥꯑꯣꯕ ꯊꯃꯖꯤꯟꯗꯕꯤꯌꯨ
Finance Act 2023 ꯗꯒꯤ CGST Act ꯒꯤ ꯗꯥꯔꯥ 37(5) ꯅ ꯍꯥꯌ, ꯑꯔꯣꯏꯕ ꯇꯥꯡꯗꯒꯤ ꯆꯍꯤ ꯑꯍꯨꯝ ꯂꯣꯏꯔꯕꯗ GSTR-1 ꯐꯥꯏꯜ ꯇꯧꯕ ꯉꯃꯗꯦ, ꯑꯗꯨꯒ ꯄꯣꯔꯇꯂꯅꯁꯨ ꯍꯧꯖꯤꯛ ꯍꯥꯟꯅꯕ ꯔꯤꯇꯔꯅ ꯑꯁꯤꯒꯨꯝꯕ ꯊꯤꯡꯍꯜꯂꯤ꯫ ꯃꯇꯝ ꯌꯥꯝꯅ ꯆꯨꯞꯂꯕꯗ ꯅꯨꯃꯤꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯂꯦꯠ ꯐꯤꯁꯨ ꯂꯩ; ꯐꯥꯏꯜ ꯇꯧꯗꯨꯅ ꯃꯃꯥꯡꯗ ꯄꯣꯔꯇꯂꯗ ꯍꯧꯖꯤꯛꯀꯤ ꯃꯁꯤꯡ ꯌꯦꯡꯕꯤꯌꯨ꯫
ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯂꯨꯇꯤꯟ ꯑꯃ
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- GSTR-1 ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯎ, ꯊꯥ ꯍꯣꯡꯗꯣꯀꯎ, ꯆꯦꯇꯥꯕꯤꯒꯤ ꯕꯣꯛꯁꯗ ꯂꯩꯕ ꯄꯨꯝꯅꯃꯛ ꯑꯣꯏꯕ ꯑꯣꯏꯍꯅꯕꯤꯌꯨ꯫
- Excel ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯕꯤꯌꯨ, ꯑꯣꯐꯂꯥꯏꯟ ꯇꯨꯂꯗ ꯏꯝꯄꯣꯔꯠ ꯇꯧꯕꯤꯌꯨ, JSON ꯑꯄꯂꯣꯗ ꯇꯧꯕꯤꯌꯨ꯫
- 11 ꯇꯥꯡ ꯐꯥꯑꯣꯕ (ꯅꯠꯇ꯭ꯔꯒ ꯀꯣꯋꯥꯔꯇꯔꯒꯤ ꯃꯇꯨꯡ 13 ꯇꯥꯡ ꯐꯥꯑꯣꯕ) ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ, ꯃꯇꯨꯡ GSTR-3B ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫