GSTR-1 › GSTR-1 ꯇꯦꯕꯜ
GSTR-1 ꯇꯦꯕꯜ ꯈꯉꯕꯤꯌꯨ: ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯀꯗꯥꯌꯗ ꯆꯠꯅꯣ
GSTR-1 ꯍꯥꯌꯕꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯂꯧꯁꯤꯅꯕꯒꯤ ꯔꯤꯇꯔꯅꯅꯤ꯫ ꯃꯁꯤ ꯂꯝꯕꯥ ꯂꯤꯁ꯭ꯠ ꯑꯃ ꯅꯠꯇꯦ: ꯄꯣꯠ ꯂꯧꯕ ꯀꯅꯥꯅꯣ, ꯄꯣꯠ ꯀꯗꯥꯌꯗ ꯆꯠꯂꯤꯕꯅꯣ ꯑꯃꯁꯨꯡ ꯕꯤꯜ ꯀꯌꯥ ꯆꯥꯎꯕꯅꯣ ꯍꯥꯌꯕꯗ ꯃꯇꯨꯡ ꯏꯟꯅ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯇꯦꯕꯜ ꯑꯃꯗ ꯆꯠꯂꯤ꯫ ꯇꯦꯕꯜ ꯑꯆꯨꯝꯕ ꯑꯣꯏꯕ ꯃꯊꯧ ꯇꯥꯏ, ꯃꯔꯃꯗꯤ ꯅꯍꯥꯛꯅ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯕ ꯑꯗꯨꯗꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠ ꯂꯧꯕꯁꯤꯡꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯥꯀꯄꯅꯤ꯫
ꯇꯦꯕꯜꯁꯤꯡ ꯑꯃꯑꯃ
| ꯇꯦꯕꯜ | ꯄꯣꯔꯇꯂꯗ ꯃꯤꯡ | ꯀꯔꯤ ꯆꯠꯅꯣ |
|---|---|---|
| 4A, 4B, 6B, 6C | B2B, SEZ, Deemed exports | GSTIN ꯂꯩꯕ ꯄꯣꯠ ꯂꯧꯕꯒꯤ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ, ꯑꯃꯑꯃ, ꯇꯦꯛꯁ ꯔꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯈꯥꯌꯗꯣꯀꯄ꯫ SEZ ꯌꯨꯅꯤꯠ ꯑꯃꯁꯨꯡ ꯗꯤꯃꯗ ꯑꯦꯛꯁꯄꯣꯔꯠꯀꯤ ꯕꯤꯜꯗ ꯃꯈꯣꯌꯒꯤ ꯃꯁꯥꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯇꯥꯏꯞ ꯊꯃꯒꯅꯤ꯫ |
| 5 | B2C (Large) | ꯁ꯭ꯇꯦꯠ ꯑꯇꯣꯞꯄꯒꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕꯗ ꯄꯤꯈꯤꯕ, ꯕꯤꯂꯒꯤ ꯃꯃꯜ ₹1 ꯂꯥꯈꯗꯒꯤ ꯍꯦꯟꯅ ꯑꯣꯏꯕ ꯕꯤꯂꯁꯤꯡ, ꯑꯃꯑꯃ꯫ |
| 6A | Exports | ꯑꯦꯛꯁꯄꯣꯔꯠ ꯕꯤꯜ, IGST ꯄꯤꯗꯨꯅ ꯅꯠꯇ꯭ꯔꯒ ꯄꯤꯗꯅ, ꯄꯣꯔꯇ ꯀꯣꯗ ꯑꯃꯁꯨꯡ ꯁꯤꯄꯤꯡ ꯕꯤꯜ ꯂꯣꯌꯅꯅ꯫ |
| 7 | B2C (Others) | ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕꯁꯤꯡꯗ ꯂꯧꯁꯤꯅꯕ ꯑꯇꯣꯞꯄ ꯄꯨꯝꯅꯃꯛ: ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯠꯀꯤ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ, ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯑꯇꯣꯞꯄꯒꯤ ₹1 ꯂꯥꯈ ꯐꯥꯑꯣꯕ ꯕꯤꯂꯁꯤꯡ꯫ ꯕꯤꯜ ꯑꯃꯑꯃ ꯅꯠꯇꯦ: ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯍꯥꯄꯆꯤꯟꯕ꯫ |
| 8 | Nil rated, exempted and non-GST | GST ꯂꯩꯇꯕ ꯁꯞꯂꯥꯏꯒꯤ ꯄꯨꯝꯅꯃꯛ, ꯃꯈꯥ ꯑꯣꯏꯅ ꯃꯅꯤ: ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯑꯅꯤꯒꯤ ꯃꯔꯛꯇ ꯅꯠꯇ꯭ꯔꯒ ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯒꯤ ꯃꯅꯨꯡꯗ, ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯅꯠꯇ꯭ꯔꯒ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕꯗ꯫ |
| 9B | Credit / debit notes | ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯄꯣꯠ ꯂꯧꯕꯒꯤ ꯅꯣꯠꯁꯤꯡ (CDNR), ꯑꯃꯁꯨꯡ B2C Large ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯕꯤꯂꯒꯤ ꯃꯥꯌꯣꯛꯇ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕꯒꯤ ꯅꯣꯠꯁꯤꯡ (CDNUR)꯫ |
| 11A, 11B | Advances received and adjusted | ꯏꯟꯚꯣꯏꯁꯀꯤ ꯃꯃꯥꯡꯗ ꯅꯍꯥꯛꯅ GST ꯄꯤꯈꯤꯕ ꯑꯦꯗꯚꯥꯟꯁ (ꯀꯥꯌꯅ ꯁꯔꯚꯤꯁꯇ), ꯑꯃꯁꯨꯡ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯕꯗ ꯃꯗꯨꯒꯤ ꯑꯦꯗꯖꯁ꯭ꯇꯃꯦꯟꯠ꯫ |
| 12 | HSN-wise summary | HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯀꯣꯗ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯄꯨꯝꯅꯃꯛ, ꯈꯥ ꯑꯅꯤꯗ: B2B ꯑꯃꯁꯨꯡ B2C꯫ |
| 13 | Documents issued | ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ: ꯑꯍꯧꯕ ꯅꯝꯕꯔ, ꯑꯔꯣꯏꯕ ꯅꯝꯕꯔ, ꯄꯨꯝꯅꯃꯛ ꯑꯃꯁꯨꯡ ꯀꯦꯟꯁꯦꯜ ꯇꯧꯈꯤꯕ꯫ |
B2C Large: ₹1 ꯂꯥꯈꯒꯤ ꯅꯤꯌꯝ
ꯕꯤꯜ B2C Large ꯗ ꯆꯠꯄ ꯑꯁꯤ ꯑꯍꯨꯝꯅꯃꯛ ꯑꯆꯨꯝꯕ ꯑꯣꯏꯔꯕꯗ ꯈꯛꯇꯅꯤ: ꯄꯣꯠ ꯂꯧꯕꯒꯤ GSTIN ꯂꯩꯇꯦ, ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯁ꯭ꯇꯦꯠ ꯑꯇꯣꯞꯄꯗ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯕꯤꯂꯒꯤ ꯃꯃꯜ (ꯇꯦꯛꯁ ꯂꯣꯌꯅꯅ) ꯂꯤꯃꯤꯠꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ꯫ ꯂꯤꯃꯤꯠ ꯑꯁꯤ ꯑꯣꯒꯁ꯭ꯠ 2024 ꯔꯤꯇꯔꯅ ꯄꯤꯔꯤꯌꯗꯗꯒꯤ ₹1 ꯂꯥꯈ (10 ꯖꯨꯂꯥꯏ 2024 ꯒꯤ Notification 12/2024-Central Tax); ꯃꯗꯨꯒꯤ ꯃꯃꯥꯡꯗ ₹2.5 ꯂꯥꯈ ꯑꯣꯏꯈꯤ꯫
ꯈꯨꯗꯝ꯫ ꯂꯨꯗꯤꯌꯥꯅꯥꯒꯤ ꯂꯧꯁꯤꯅꯕ ꯃꯤ ꯑꯃꯅ ꯗꯤꯜꯂꯤꯒꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕ ꯑꯃꯗ ꯂꯧꯁꯤꯅꯃꯤ꯫ ₹1,18,000 ꯒꯤ ꯕꯤꯜ ꯇꯦꯕꯜ 5 ꯗ ꯆꯠꯂꯤ, ꯕꯤꯜ ꯑꯃꯑꯃ꯫ ꯄꯣꯠ ꯂꯧꯕ ꯃꯍꯥꯛ ꯑꯗꯨꯗ ₹94,400 ꯒꯤ ꯕꯤꯜ ꯇꯦꯕꯜ 7 ꯗ ꯆꯠꯂꯤ, ꯔꯦꯠ ꯃꯥꯟꯅꯕ ꯗꯤꯜꯂꯤꯒꯤ ꯑꯇꯣꯞꯄ ꯂꯧꯁꯤꯅꯕꯁꯤꯡ ꯂꯣꯌꯅꯅ ꯍꯥꯄꯆꯤꯟꯗꯨꯅ꯫ ꯄꯟꯖꯥꯕ ꯃꯅꯨꯡꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕ ꯑꯃꯗ ₹2,00,000 ꯒꯤ ꯕꯤꯜ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ ꯇꯦꯕꯜ 7 ꯗ ꯆꯠꯂꯤ, ꯃꯔꯃꯗꯤ ꯃꯁꯤ ꯁ꯭ꯇꯦꯠ ꯃꯅꯨꯡꯒꯤ ꯂꯧꯁꯤꯅꯕꯅꯤ꯫
B2C Small ꯍꯥꯌꯕ ꯄꯨꯝꯅꯃꯛ ꯑꯃꯅꯤ, ꯂꯤꯁ꯭ꯠ ꯅꯠꯇꯦ
ꯇꯦꯕꯜ 7 ꯗ ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯂꯥꯏꯟ ꯑꯃꯑꯃ ꯄꯤꯒꯗꯕꯅꯤ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ "03-Punjab, 18%, taxable value ₹4,52,300"꯫ ꯇꯦꯛꯁ ꯑꯗꯨ ꯔꯦꯠꯇꯒꯤ ꯍꯤꯁꯥꯕ ꯇꯧꯃꯤ꯫ ꯆꯥꯎꯕ ꯅꯠꯇꯕ B2C ꯕꯤꯂꯒꯤ ꯃꯥꯌꯣꯛꯇ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ 9B ꯗ ꯆꯠꯄꯗꯦ: ꯃꯁꯤꯅ ꯊꯥ ꯑꯗꯨꯒꯤ ꯁ꯭ꯇꯦꯠ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯃꯥꯟꯅꯕ ꯇꯦꯕꯜ 7 ꯒꯤ ꯃꯁꯤꯡ ꯍꯦꯟꯊꯣꯀꯍꯜꯂꯤ (ꯃꯁꯤꯡ ꯃꯥꯏꯅꯁꯁꯨ ꯑꯣꯏꯕ ꯌꯥꯏ)꯫
ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯃꯁꯨꯡ ꯗꯦꯕꯤꯠ ꯅꯣꯠ
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯄꯣꯠ ꯂꯧꯕꯗ (CDNR): ꯅꯣꯠ ꯅꯝꯕꯔ, ꯇꯥꯡ, ꯃꯈꯜ (C ꯅꯠꯇ꯭ꯔꯒ D), ꯅꯣꯠꯀꯤ ꯃꯃꯜ, ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯂꯨ, ꯄꯣꯠ ꯂꯧꯕꯒꯤ GSTIN ꯂꯣꯌꯅꯅ꯫
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯄꯣꯠ ꯂꯧꯕꯗ: ꯃꯁꯥꯒꯤ ꯕꯤꯜ B2C Large ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯣꯏꯔꯝꯕꯗ ꯈꯛꯇ (CDNUR, "UR type" B2CL, EXPWP ꯅꯠꯇ꯭ꯔꯒ EXPWOP)꯫ ꯅꯠꯇ꯭ꯔꯕꯗ ꯃꯁꯤꯅ ꯇꯦꯕꯜ 7 ꯁꯣꯏꯗꯣꯀꯍꯜꯂꯤ꯫
- ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯃꯁꯥꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯗꯒꯤ ꯂꯥꯀꯏ꯫
ꯄꯤꯈꯤꯕ ꯗꯣꯀꯨꯃꯦꯟꯠ (ꯇꯦꯕꯜ 13)
ꯃꯤ ꯀꯌꯥꯅ ꯇꯦꯕꯜ ꯑꯁꯤ ꯍꯥꯡꯗꯣꯛꯅ ꯊꯃꯂꯤ, ꯑꯗꯨꯕꯨ ꯃꯁꯤ ꯔꯤꯇꯔꯅꯒꯤ ꯁꯔꯨꯛ ꯑꯃꯅꯤ꯫ ꯁꯤꯔꯤꯖ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯄꯤꯔꯤꯌꯗꯗ ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯑꯍꯧꯕ ꯑꯃꯁꯨꯡ ꯑꯔꯣꯏꯕ ꯅꯝꯕꯔ, ꯄꯨꯝꯅꯃꯛꯀꯤ ꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯀꯌꯥ ꯀꯦꯟꯁꯦꯜ ꯇꯧꯈꯤꯕ ꯄꯤꯒꯗꯕꯅꯤ꯫ ꯏꯟꯚꯣꯏꯁ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ, ꯗꯦꯕꯤꯠ ꯅꯣꯠ, ꯔꯤꯁꯤꯞꯠ ꯚꯥꯎꯆꯔ, ꯔꯤꯐꯥꯟꯗ ꯚꯥꯎꯆꯔ, ꯄꯦꯃꯦꯟꯠ ꯚꯥꯎꯆꯔ (ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ), ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯃꯤꯗꯒꯤ ꯂꯧꯕꯒꯤ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ, ꯑꯃꯁꯨꯡ ꯖꯣꯕ ꯋꯔꯛ ꯅꯠꯇ꯭ꯔꯒ ꯌꯥꯕꯗ ꯁꯞꯂꯥꯏꯒꯤ ꯗꯤꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯂꯥꯏꯟ ꯂꯩ꯫
ꯇꯨꯂꯅ ꯀꯨꯝꯅ ꯈꯟꯗꯨꯅ ꯃꯥꯟꯅꯍꯜꯂꯤ
ꯍꯣꯝ ꯄꯦꯖꯀꯤ GSTR-1 ꯃꯦꯀꯔꯅ ꯅꯤꯌꯝ ꯑꯁꯤꯁꯤꯡ ꯃꯇꯧ ꯃꯇꯧ ꯉꯥꯛꯃꯤ꯫ ꯄꯣꯠ ꯂꯧꯕꯒꯤ GSTIN ꯆꯦꯛ ꯇꯧꯃꯤ (ꯆꯦꯛ ꯗꯤꯖꯤꯠ ꯑꯁꯣꯏꯔꯕꯗ ꯕꯤꯜ ꯑꯗꯨ B2C ꯑꯣꯏꯅ ꯂꯧꯏ), ꯕꯤꯜ (ꯅꯠꯇ꯭ꯔꯒ ꯄꯣꯠ ꯂꯧꯕꯒꯤ ꯁ꯭ꯇꯦꯠ) ꯗꯒꯤ ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯂꯧꯃꯤ, SEZ, ꯗꯤꯃꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯕꯤꯂꯒꯤꯗꯃꯛ ꯅꯍꯥꯛꯅ ꯍꯣꯡꯗꯣꯀꯈꯤꯕ e-invoice ꯁꯞꯂꯥꯏ ꯇꯥꯏꯞ ꯁꯤꯖꯤꯟꯅꯃꯤ, ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯊꯤꯗꯨꯅ ꯌꯦꯡꯃꯤ꯫