GSTR-1 › GSTR-1 ᱴᱮᱵᱩᱞ
GSTR-1 ᱴᱮᱵᱩᱞ ᱵᱟᱛᱟᱣ: ᱢᱤᱫᱼᱢᱤᱫ ᱵᱤᱞ ᱚᱠᱟᱭ ᱥᱮᱱᱟ
GSTR-1 ᱫᱚ ᱟᱢᱟᱜ ᱵᱤᱠᱤ ᱨᱮᱭᱟᱜ ᱨᱤᱴᱚᱨᱱ ᱠᱟᱱᱟ᱾ ᱱᱚᱶᱟ ᱫᱚ ᱢᱤᱫ ᱡᱷᱟᱞᱜᱟᱲ ᱞᱤᱥᱴᱤ ᱵᱟᱝ ᱠᱟᱱᱟ: ᱠᱨᱤᱫᱟᱹᱨᱤ ᱪᱮᱫ, ᱡᱤᱱᱤᱥ ᱚᱠᱟᱭ ᱥᱮᱱᱟ ᱟᱨ ᱵᱤᱞ ᱠᱟᱛᱮᱠ ᱦᱚᱸ ᱥᱮᱱ ᱞᱮᱠᱟ ᱢᱤᱫᱼᱢᱤᱫ ᱵᱤᱞ ᱢᱤᱫ ᱴᱮᱵᱩᱞ ᱨᱮ ᱥᱮᱱᱟ᱾ ᱴᱮᱵᱩᱞ ᱴᱷᱤᱠ ᱛᱮ ᱥᱮᱱᱟ ᱫᱚ ᱢᱚᱲᱮᱫ ᱠᱟᱱᱟ, ᱪᱮᱫᱟᱜᱟ ᱠᱷᱟᱱ ᱟᱢᱟᱜ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱠᱚᱭᱟᱜ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱫᱚ ᱟᱢ ᱡᱚᱠᱷᱟ ᱮᱢ ᱟᱠᱟᱱ ᱠᱷᱚᱱ ᱛᱮ ᱦᱩᱭᱩᱜᱼᱟ᱾
ᱴᱮᱵᱩᱞ ᱠᱚ ᱢᱤᱫᱼᱢᱤᱫ
| ᱴᱮᱵᱩᱞ | ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱧᱩᱛᱩᱢ | ᱪᱮᱫ ᱥᱮᱱᱟ |
|---|---|---|
| 4A, 4B, 6B, 6C | B2B, SEZ, Deemed exports | GSTIN ᱥᱟᱶ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫᱼᱢᱤᱫ ᱵᱤᱞ, ᱴᱮᱠᱥ ᱨᱮᱴ ᱞᱮᱠᱟ ᱵᱷᱟᱜ ᱟᱠᱟᱱ᱾ SEZ ᱭᱩᱱᱤᱴ ᱞᱟᱹᱜᱤᱫ ᱵᱤᱞ ᱟᱨ ᱰᱤᱢᱰ ᱮᱠᱥᱯᱳᱨᱴ ᱫᱚ ᱟᱡᱟᱜ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱨᱚᱠᱟᱨ ᱥᱟᱶ ᱪᱤᱱᱦᱟᱹ ᱟᱠᱟᱱᱟ᱾ |
| 5 | B2C (Large) | ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ₹1 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱵᱤᱞ ᱫᱟᱢ ᱨᱮᱭᱟᱜ ᱵᱤᱞ, ᱢᱤᱫᱼᱢᱤᱫ᱾ |
| 6A | Exports | ᱮᱠᱥᱯᱳᱨᱴ ᱵᱤᱞ, IGST ᱮᱢ ᱥᱟᱶ ᱥᱮ ᱵᱟᱝ, ᱯᱳᱨᱴ ᱠᱳᱰ ᱟᱨ ᱥᱤᱯᱤᱝ ᱵᱤᱞ ᱥᱟᱶ᱾ |
| 7 | B2C (Others) | ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱮᱴᱟᱜ ᱡᱚᱛᱚ ᱵᱤᱠᱤ: ᱟᱡᱟᱜ ᱨᱟᱡᱽ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱵᱤᱞ, ᱟᱨ ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱨᱮᱭᱟᱜ ₹1 ᱞᱟᱠᱷ ᱦᱟᱹᱵᱤᱡ ᱵᱤᱞ᱾ ᱢᱤᱫᱼᱢᱤᱫ ᱵᱤᱞ ᱵᱟᱝ: ᱨᱟᱡᱽ ᱟᱨ ᱨᱮᱴ ᱞᱮᱠᱟ ᱡᱚᱛᱚ ᱥᱟᱶ ᱥᱮᱞᱮᱫ ᱟᱠᱟᱱ᱾ |
| 8 | Nil rated, exempted and non-GST | GST ᱵᱟᱝ ᱥᱚᱯᱞᱟᱭ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ, ᱯᱚᱱ ᱵᱷᱟᱜ ᱨᱮ: ᱨᱟᱡᱽ ᱵᱷᱤᱛᱨᱤ ᱥᱮ ᱮᱴᱟᱜ ᱨᱟᱡᱽ, ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱮ ᱵᱟᱝ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ᱾ |
| 9B | Credit / debit notes | ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱱᱳᱴ (CDNR), ᱟᱨ B2C Large ᱥᱮ ᱮᱠᱥᱯᱳᱨᱴ ᱵᱤᱞ ᱚᱠᱛᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱱᱳᱴ (CDNUR)᱾ |
| 11A, 11B | Advances received and adjusted | ᱤᱱᱵᱷᱚᱭᱮᱥ ᱥᱟᱱᱟᱢ ᱠᱷᱚᱱ ᱯᱟᱦᱤᱞ ᱡᱟᱦᱟᱱ ᱟᱰᱵᱟᱱᱥ ᱨᱮ ᱟᱢ GST ᱮᱢ ᱠᱮᱱᱟ (ᱟᱹᱰᱤ ᱥᱟᱨᱵᱷᱤᱥ), ᱟᱨ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱮᱭᱟᱨ ᱪᱷᱚ ᱚᱠᱛᱚ ᱩᱱᱤᱭᱟᱜ ᱟᱰᱡᱚᱥᱴᱢᱮᱱᱴ᱾ |
| 12 | HSN-wise summary | ᱢᱤᱫᱼᱢᱤᱫ HSN ᱥᱮ SAC ᱠᱳᱰ ᱟᱨ ᱨᱮᱴ ᱞᱟᱹᱜᱤᱫ ᱡᱚᱛᱚ, ᱵᱟᱨᱭᱟ ᱵᱷᱟᱜ ᱨᱮ: B2B ᱟᱨ B2C᱾ |
| 13 | Documents issued | ᱢᱤᱫᱼᱢᱤᱫ ᱱᱚᱢᱵᱚᱨ ᱥᱤᱨᱤᱡ ᱞᱟᱹᱜᱤᱫ: ᱯᱩᱭᱞᱩ ᱱᱚᱢᱵᱚᱨ, ᱢᱩᱪᱟᱹᱫ ᱱᱚᱢᱵᱚᱨ, ᱡᱚᱛᱚ ᱟᱨ ᱵᱟᱛᱟᱞ᱾ |
B2C Large: ₹1 ᱞᱟᱠᱷ ᱱᱤᱭᱚᱢ
ᱵᱤᱞ ᱫᱚ B2C Large ᱨᱮ ᱛᱟᱵᱚᱱ ᱥᱮᱱᱟ ᱡᱚᱠᱷᱟ ᱯᱮᱞᱮ ᱡᱚᱛᱚ ᱥᱤᱛᱟᱹ ᱢᱮᱱᱟᱜ: ᱠᱨᱤᱫᱟᱹᱨᱤ GSTIN ᱵᱟᱝ ᱢᱮᱱᱟᱜ, ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱨᱮ, ᱟᱨ ᱵᱤᱞ ᱫᱟᱢ (ᱴᱮᱠᱥ ᱥᱟᱶ) ᱥᱤᱢᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ᱾ ᱥᱤᱢᱟ ᱫᱚ ᱟᱜᱚᱥᱛ 2024 ᱨᱤᱴᱚᱨᱱ ᱚᱠᱛᱚ ᱠᱷᱚᱱ ᱛᱟᱭᱚᱢ ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱞᱟᱹᱜᱤᱫ ₹1 ᱞᱟᱠᱷ ᱠᱟᱱᱟ (Notification 12/2024-Central Tax, 10 ᱡᱩᱞᱟᱭ 2024); ᱚᱱᱟ ᱠᱷᱚᱱ ᱯᱟᱦᱤᱞ ₹2.5 ᱞᱟᱠᱷ ᱛᱟᱦᱮᱱ ᱠᱟᱱᱟ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ᱾ ᱞᱩᱰᱷᱤᱭᱟᱱᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱵᱮᱯᱟᱨᱤ ᱫᱤᱞᱞᱤ ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱵᱤᱠᱤ ᱮᱫᱟ᱾ ₹1,18,000 ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱴᱮᱵᱩᱞ 5 ᱨᱮ ᱥᱮᱱᱟ, ᱢᱤᱫᱼᱢᱤᱫ ᱵᱤᱞ ᱞᱮᱠᱟ᱾ ᱚᱱᱟ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ₹94,400 ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱴᱮᱵᱩᱞ 7 ᱨᱮ ᱥᱮᱱᱟ, ᱚᱱᱟ ᱨᱮᱴ ᱨᱮᱭᱟᱜ ᱮᱴᱟᱜ ᱫᱤᱞᱞᱤ ᱵᱤᱠᱤ ᱥᱟᱶ ᱥᱮᱞᱮᱫ ᱟᱠᱟᱱ᱾ ᱯᱚᱱᱡᱟᱵ ᱨᱮᱜᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ₹2,00,000 ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱫᱚ ᱡᱟᱣᱛᱮᱜᱮ ᱴᱮᱵᱩᱞ 7 ᱨᱮ ᱥᱮᱱᱟ, ᱪᱮᱫᱟᱜᱟ ᱠᱷᱟᱱ ᱚᱱᱟ ᱨᱟᱡᱽ ᱵᱷᱤᱛᱨᱤ ᱠᱟᱱᱟ᱾
B2C Small ᱫᱚ ᱡᱚᱛᱚ ᱠᱟᱱᱟ, ᱞᱤᱥᱴᱤ ᱵᱟᱝ
ᱴᱮᱵᱩᱞ 7 ᱨᱮ ᱢᱤᱫᱼᱢᱤᱫ ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱟᱨ ᱨᱮᱴ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱞᱟᱭᱤᱱ ᱮᱢᱚᱜᱼᱟ, ᱡᱮᱢᱚᱱ "03-Punjab, 18%, taxable value ₹4,52,300"᱾ ᱴᱮᱠᱥ ᱫᱚ ᱨᱮᱴ ᱠᱷᱚᱱ ᱜᱟᱱᱚᱜᱼᱟ᱾ ᱦᱩᱰᱤᱧ B2C ᱵᱤᱞ ᱚᱠᱛᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱫᱚ 9B ᱨᱮ ᱵᱟᱝ ᱮᱢᱚᱜᱼᱟ: ᱚᱱᱟ ᱫᱚ ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ ᱚᱱᱟ ᱨᱟᱡᱽ ᱟᱨ ᱨᱮᱴ ᱨᱮᱭᱟᱜ ᱴᱮᱵᱩᱞ 7 ᱮᱞ ᱠᱚ ᱠᱚᱢ ᱮᱫᱟ (ᱢᱤᱱᱟᱥ (ᱠᱚᱢ ᱠᱷᱚᱱ ᱠᱚᱢ) ᱦᱚᱸ ᱦᱩᱭ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ)᱾
ᱠᱨᱮᱰᱤᱴ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱳᱴ
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ (CDNR): ᱱᱳᱴ ᱱᱚᱢᱵᱚᱨ, ᱛᱟᱨᱤᱠ, ᱯᱨᱚᱠᱟᱨ (C ᱥᱮ D), ᱱᱳᱴ ᱫᱟᱢ, ᱨᱮᱴ ᱟᱨ ᱴᱮᱠᱥᱮᱵᱩᱞ ᱵᱷᱮᱞᱭᱩ, ᱠᱨᱤᱫᱟᱹᱨᱤ ᱨᱮᱭᱟᱜ GSTIN ᱥᱟᱶ᱾
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ: ᱢᱩᱞ ᱵᱤᱞ B2C Large ᱥᱮ ᱮᱠᱥᱯᱳᱨᱴ ᱛᱟᱦᱮᱱ ᱠᱷᱟᱱ ᱛᱟᱵᱚᱱ (CDNUR, "UR type" B2CL, EXPWP ᱥᱮ EXPWOP)᱾ ᱮᱴᱟᱜ ᱵᱷᱟᱹᱜ ᱨᱮ ᱚᱱᱟ ᱫᱚ ᱴᱮᱵᱩᱞ 7 ᱠᱚ ᱴᱷᱤᱠ ᱮᱫᱟ᱾
- ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱫᱚ ᱢᱩᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱷᱚᱱ ᱟᱹᱜᱩ ᱠᱟᱱᱟ᱾
ᱵᱟᱦᱨᱮ ᱮᱢ ᱟᱠᱟᱱ ᱰᱚᱠᱭᱩᱢᱮᱱᱴ (ᱴᱮᱵᱩᱞ 13)
ᱟᱹᱰᱤ ᱦᱚᱲ ᱱᱚᱶᱟ ᱴᱮᱵᱩᱞ ᱠᱷᱟᱞᱤ ᱛᱟᱦᱮᱸᱱᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱚᱱᱟ ᱫᱚ ᱨᱤᱴᱚᱨᱱ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱵᱷᱟᱜ ᱠᱟᱱᱟ᱾ ᱢᱤᱫᱼᱢᱤᱫ ᱥᱤᱨᱤᱡ ᱞᱟᱹᱜᱤᱫ ᱚᱠᱛᱚ ᱨᱮ ᱵᱮᱵᱷᱟᱨ ᱟᱠᱟᱱ ᱯᱩᱭᱞᱩ ᱟᱨ ᱢᱩᱪᱟᱹᱫ ᱱᱚᱢᱵᱚᱨ, ᱡᱚᱛᱚ, ᱟᱨ ᱪᱮᱫ ᱵᱟᱛᱟᱞ ᱮᱢ ᱢᱮ᱾ ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ, ᱰᱮᱵᱤᱴ ᱱᱳᱴ, ᱨᱚᱥᱤᱫ ᱵᱷᱟᱣᱪᱟᱨ, ᱨᱤᱯᱷᱚᱱᱰ ᱵᱷᱟᱣᱪᱟᱨ, ᱯᱮᱢᱮᱱᱴ ᱵᱷᱟᱣᱪᱟᱨ (ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ), ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱦᱚᱲ ᱠᱷᱚᱱ ᱠᱨᱤᱫᱟᱹ ᱞᱟᱹᱜᱤᱫ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱟᱨ ᱡᱚᱵ ᱣᱟᱨᱠ ᱥᱮ ᱟᱯᱨᱩᱵᱷᱟᱞ ᱛᱮ ᱥᱚᱯᱞᱟᱭ ᱞᱟᱹᱜᱤᱫ ᱰᱤᱞᱤᱵᱷᱟᱨᱤ ᱪᱟᱞᱟᱱ ᱠᱚᱨᱮ ᱢᱤᱫᱼᱢᱤᱫ ᱞᱟᱹᱜᱤᱫ ᱟᱡᱟᱜ ᱞᱟᱭᱤᱱ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱴᱩᱞ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱵᱷᱟᱨ ᱮᱫᱟ
ᱢᱩᱞ ᱯᱮᱡ ᱨᱮ GSTR-1 ᱢᱮᱠᱟᱨ ᱫᱚ ᱱᱚᱶᱟ ᱱᱤᱭᱚᱢ ᱠᱚ ᱡᱷᱟᱯᱪᱮᱫ ᱛᱮ ᱯᱟᱱᱛᱮᱭᱟᱜ ᱠᱟᱱᱟ᱾ ᱩᱱᱤ ᱠᱨᱤᱫᱟᱹᱨᱤ GSTIN ᱧᱮᱞᱚᱜᱼᱟ (ᱪᱮᱠ ᱰᱤᱡᱤᱴ ᱵᱷᱩᱞ ᱠᱷᱟᱱ ᱵᱤᱞ ᱫᱚ B2C ᱞᱮᱠᱟ ᱜᱟᱱᱚᱜᱼᱟ), ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱵᱤᱞ ᱠᱷᱚᱱ (ᱥᱮ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱨᱟᱡᱽ ᱠᱷᱚᱱ) ᱧᱟᱢᱚᱜᱼᱟ, SEZ, ᱰᱤᱢᱰ ᱮᱠᱥᱯᱳᱨᱴ ᱟᱨ ᱮᱠᱥᱯᱳᱨᱴ ᱵᱤᱞ ᱞᱟᱹᱜᱤᱫ ᱟᱢ ᱵᱟᱪᱷᱟᱣ ᱟᱠᱟᱱ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱥᱚᱯᱞᱟᱭ ᱯᱨᱚᱠᱟᱨ ᱵᱮᱵᱷᱟᱨᱚᱜᱼᱟ, ᱟᱨ ᱢᱤᱫᱼᱢᱤᱫ ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱨᱮᱭᱟᱜ ᱢᱩᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱚ ᱥᱮᱸᱫᱽᱨᱟ ᱮᱫᱟ᱾