GSTR-1 › ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ
GSTR-1 ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ, QRMP ᱟᱨ IFF
ᱡᱷᱚᱛᱚ ᱴᱮᱠᱥ ᱚᱠᱛᱚ ᱞᱟᱹᱜᱤᱫ GSTR-1 ᱯᱷᱟᱭᱤᱞ ᱞᱟᱹᱠᱛᱤ, ᱟᱢ ᱪᱮᱫ ᱦᱚᱸ ᱵᱟᱝ ᱵᱮᱪᱟᱣ ᱠᱷᱟᱱ ᱦᱚᱸ (ᱩᱱᱤ ᱚᱠᱛᱚ ᱱᱤᱞ ᱨᱤᱴᱚᱨᱱ)᱾ ᱟᱢᱟᱜ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱠᱚ ᱟᱢ ᱯᱷᱟᱭᱤᱞ ᱪᱷᱚ ᱛᱟᱭᱚᱢ ᱛᱮᱜᱮ ᱟᱢᱟᱜ ᱵᱤᱞ ᱠᱚ ᱧᱮᱞᱚᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱫᱤᱨᱤᱝ ᱨᱮ ᱯᱷᱟᱭᱤᱞ ᱪᱷᱚ ᱠᱷᱟᱱ ᱩᱱᱠᱩᱭᱟᱜ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱦᱚᱸ ᱫᱤᱨᱤᱝ ᱨᱮ ᱦᱩᱭᱩᱜᱼᱟ᱾
ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ (CGST Rule 59)
| ᱟᱢ ᱪᱮᱫ ᱯᱷᱟᱭᱤᱞ ᱮᱫᱟ | ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ |
|---|---|
| ᱪᱟᱸᱫᱚ GSTR-1 | ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 11 ᱛᱟᱨᱤᱠ᱾ ᱟᱠᱴᱳᱵᱚᱨ 2026 ᱨᱮᱭᱟᱜ ᱵᱤᱠᱤ ᱞᱟᱹᱜᱤᱫ: 11 ᱱᱚᱵᱷᱮᱢᱵᱚᱨ 2026 ᱦᱟᱹᱵᱤᱡ᱾ |
| ᱠᱤᱝ ᱢᱟᱦᱟ GSTR-1 (QRMP ᱡᱚᱡᱚᱱᱟ) | ᱠᱤᱝ ᱢᱟᱦᱟ ᱪᱟᱹᱞᱩ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 13 ᱛᱟᱨᱤᱠ᱾ ᱡᱩᱞᱟᱭ–ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2026: 13 ᱟᱠᱴᱳᱵᱚᱨ 2026 ᱦᱟᱹᱵᱤᱡ᱾ |
| IFF (ᱨᱮᱥ ᱟᱠᱟᱱ, QRMP ᱨᱮ ᱮᱛᱦᱚᱵ) | ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 1 ᱠᱷᱚᱱ 13 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ, ᱠᱤᱝ ᱢᱟᱦᱟ ᱨᱮᱭᱟᱜ ᱯᱩᱭᱞᱩ ᱟᱨ ᱵᱟᱨᱭᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ B2B ᱵᱤᱞ ᱞᱟᱹᱜᱤᱫ᱾ |
ᱥᱚᱨᱠᱟᱨ ᱫᱚ ᱠᱟᱹᱱᱤ ᱚᱠᱛᱚ ᱵᱷᱮᱜᱟᱨ ᱛᱮ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ ᱵᱟᱹᱲᱛᱤ ᱮᱫᱟ᱾ ᱟᱢᱟᱜ ᱚᱠᱛᱚ ᱞᱟᱹᱜᱤᱫ GST ᱯᱚᱨᱴᱟᱞ (Services › Returns › Returns Dashboard) ᱧᱮᱞ ᱢᱮ᱾
QRMP ᱟᱨ IFF ᱠᱷᱟᱸᱪᱤ ᱛᱮ
ᱯᱟᱧᱡᱟᱭ ᱟᱹᱨᱤᱛ ᱥᱮᱨᱢᱟ ᱨᱮ ᱡᱚᱛᱚ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ₹5 ᱠᱨᱚᱲ ᱦᱟᱹᱵᱤᱡ ᱢᱮᱱᱟᱜ ᱵᱤᱡᱱᱮᱥ ᱫᱚ QRMP ᱡᱚᱡᱚᱱᱟ ᱵᱟᱪᱷᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ: GSTR-1 ᱟᱨ GSTR-3B ᱠᱤᱝ ᱢᱟᱦᱟ ᱨᱮ, ᱴᱮᱠᱥ ᱫᱚ ᱪᱟᱸᱫᱚ ᱛᱮ ᱮᱢᱚᱜᱼᱟ᱾ ᱠᱤᱝ ᱢᱟᱦᱟ ᱨᱮᱭᱟᱜ ᱯᱩᱭᱞᱩ ᱵᱟᱨᱭᱟ ᱪᱟᱸᱫᱚ ᱨᱮ ᱩᱱᱤ Invoice Furnishing Facility (IFF) ᱛᱮ B2B ᱵᱤᱞ ᱟᱯᱞᱳᱰ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ, ᱪᱟᱸᱫᱚ ᱨᱮ ₹50 ᱞᱟᱠᱷ ᱵᱤᱞ ᱫᱟᱢ ᱦᱟᱹᱵᱤᱡ, ᱚᱱᱟᱛᱮ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱠᱚ ᱠᱨᱮᱰᱤᱴ ᱪᱟᱞᱟᱜ ᱨᱮ ᱧᱟᱢᱚᱜᱼᱟ᱾ IFF ᱛᱮ ᱵᱷᱮᱡᱟ ᱟᱠᱟᱱ ᱵᱤᱞ ᱫᱚ ᱠᱤᱝ ᱢᱟᱦᱟ GSTR-1 ᱨᱮ ᱫᱤᱱᱟᱹ ᱵᱟᱝ ᱩᱫᱩᱜᱼᱟ᱾
ᱢᱮᱠᱟᱨ ᱨᱮ ᱯᱩᱨᱟ ᱠᱤᱝ ᱢᱟᱦᱟ ᱢᱤᱫ ᱚᱠᱛᱚ ᱧᱮᱞ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱠᱤᱝ ᱢᱟᱦᱟ (QRMP) ᱵᱟᱪᱷᱟᱣ ᱢᱮ, ᱥᱮ ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ IFF ᱛᱮᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱪᱟᱸᱫᱚ ᱠᱤᱝ ᱢᱟᱦᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱪᱟᱸᱫᱚ ᱥᱟᱶ ᱵᱟᱪᱷᱟᱣ ᱢᱮ (ᱚᱱᱟ ᱨᱮᱭᱟᱜ B2B ᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱴᱮᱵᱩᱞ ᱛᱮᱜᱮ ᱵᱮᱵᱷᱟᱨ ᱢᱮ)᱾
ᱵᱷᱩᱞ ᱦᱩᱭ ᱞᱮᱱᱟ? GSTR-1A ᱟᱨ ᱥᱚᱫᱚᱨ
- GSTR-1A (ᱡᱩᱞᱟᱭ 2024 ᱚᱠᱛᱚ ᱠᱷᱚᱱ) GSTR-1 ᱯᱷᱟᱭᱤᱞ ᱪᱷᱚ ᱛᱟᱭᱚᱢ ᱟᱨ ᱚᱱᱟ ᱚᱠᱛᱚ ᱨᱮᱭᱟᱜ GSTR-3B ᱯᱷᱟᱭᱤᱞ ᱪᱷᱚ ᱞᱟᱹᱜᱤᱫ ᱯᱟᱦᱤᱞ, ᱚᱱᱟ ᱚᱠᱛᱚ ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱠᱚ ᱥᱮᱞᱮᱫ ᱥᱮ ᱴᱷᱤᱠ ᱞᱟᱹᱜᱤᱫ ᱮᱢᱚᱜᱼᱟ᱾
- ᱛᱟᱭᱚᱢ ᱨᱮᱭᱟᱜ ᱴᱷᱤᱠ ᱫᱚ ᱛᱟᱭᱚᱢ GSTR-1 ᱨᱮᱭᱟᱜ ᱥᱚᱫᱚᱨ ᱴᱮᱵᱩᱞ (B2BA, B2CLA, B2CSA, CDNRA…) ᱨᱮ ᱥᱮᱱᱟ᱾ ᱚᱠᱛᱚ ᱥᱤᱢᱟ ᱫᱚ ᱟᱹᱨᱤᱛ ᱥᱮᱨᱢᱟ ᱢᱩᱪᱟᱹᱫ ᱪᱟᱹᱞᱩ 30 ᱱᱚᱵᱷᱮᱢᱵᱚᱨ, ᱥᱮ ᱥᱮᱨᱢᱟ ᱨᱤᱴᱚᱨᱱ ᱛᱟᱨᱤᱠ ᱡᱩᱫᱤ ᱚᱱᱟ ᱯᱟᱦᱤᱞ ᱠᱷᱟᱱ᱾
- ᱡᱩᱞᱟᱭ 2025 ᱚᱠᱛᱚ ᱠᱷᱚᱱ GSTR-1 ᱡᱟᱦᱟᱱ ᱴᱮᱠᱥ ᱫᱚᱨᱟ GSTR-3B ᱨᱮ ᱥᱮᱞᱮᱫ ᱮᱫᱟ ᱚᱱᱟ ᱫᱚ GSTR-3B ᱨᱮ ᱴᱟᱭᱤᱯ ᱠᱟᱛᱮ ᱵᱚᱫᱚᱞ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱵᱤᱠᱤ ᱴᱷᱤᱠ ᱞᱟᱹᱜᱤᱫ ᱴᱷᱤᱠ ᱚᱠᱟᱭ ᱫᱚ GSTR-1 ᱥᱮ GSTR-1A ᱠᱟᱱᱟ᱾
ᱥᱮᱨᱢᱟ ᱦᱟᱹᱵᱤᱡ ᱵᱟᱝ ᱪᱟᱹᱞᱩ ᱢᱮ
Finance Act 2023 ᱠᱷᱚᱱ CGST Act ᱨᱮᱭᱟᱜ section 37(5) ᱢᱮᱱᱟᱭ ᱥᱮ GSTR-1 ᱫᱚ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱨᱤᱠ ᱠᱷᱚᱱ ᱯᱮ ᱥᱮᱨᱢᱟ ᱛᱟᱭᱚᱢ ᱯᱷᱟᱭᱤᱞ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ, ᱟᱨ ᱯᱚᱨᱴᱟᱞ ᱱᱤᱛ ᱚᱱᱟ ᱞᱮᱠᱟ ᱨᱤᱴᱚᱨᱱ ᱵᱚᱸᱫ ᱮᱫᱟ᱾ ᱫᱤᱨᱤᱝ ᱨᱤᱴᱚᱨᱱ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱢᱤᱫ ᱢᱟᱦᱟ ᱨᱮ ᱦᱚᱸ ᱫᱤᱨᱤᱝ ᱯᱷᱤ ᱞᱟᱜᱟᱣᱚᱜᱼᱟ; ᱯᱷᱟᱭᱤᱞ ᱪᱷᱚ ᱞᱟᱹᱜᱤᱫ ᱯᱟᱦᱤᱞ ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱱᱤᱛᱚᱜᱟᱜ ᱫᱟᱢ ᱧᱮᱞ ᱢᱮ᱾
ᱥᱟᱫᱷᱟᱨᱚᱬ ᱪᱟᱸᱫᱚ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱹᱢᱤ ᱥᱟᱨᱤ
- 5 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ: ᱯᱟᱧᱡᱟᱭ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱵᱤᱞ ᱥᱮᱣ ᱢᱮᱱᱟᱜ ᱧᱮᱞ ᱢᱮ (ᱵᱤᱞᱤᱝ, ᱠᱮᱥ ᱢᱮᱢᱳ, ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ)᱾
- GSTR-1 ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡᱽ ᱢᱮ, ᱪᱟᱸᱫᱚ ᱵᱟᱪᱷᱟᱣ ᱢᱮ, ᱪᱮᱛᱟᱱᱤ ᱵᱟᱠᱲᱟ ᱨᱮ ᱡᱚᱛᱚ ᱴᱷᱤᱠ ᱢᱮ᱾
- Excel ᱰᱟᱣᱱᱞᱳᱰ ᱢᱮ, ᱚᱯᱷᱞᱟᱭᱤᱱ ᱴᱩᱞ ᱨᱮ ᱤᱢᱯᱚᱨᱴ ᱢᱮ, JSON ᱟᱯᱞᱳᱰ ᱢᱮ᱾
- 11 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ (ᱥᱮ ᱠᱤᱝ ᱢᱟᱦᱟ ᱪᱟᱹᱞᱩ 13 ᱦᱟᱹᱵᱤᱡ) ᱯᱷᱟᱭᱤᱞ ᱢᱮ, ᱛᱟᱭᱚᱢ GSTR-3B ᱯᱷᱟᱭᱤᱞ ᱢᱮ᱾