ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ › GSTR-1 ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ
GSTR-1 ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱩᱫᱩᱜ
ᱡᱚᱛᱚ GST ᱠᱨᱮᱰᱤᱴ ᱥᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱡᱟᱦᱟᱸ ᱪᱟᱸᱫᱚ (ᱥᱮ ᱠᱣᱟᱨᱴᱟᱨ) ᱨᱮ ᱮᱢᱚᱜᱼᱟ ᱚᱱᱟ ᱨᱮᱭᱟᱜ GSTR-1 ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ᱾ ᱚᱠᱟ ᱴᱮᱵᱩᱞ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ, ᱚᱱᱟ ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱟᱱᱟᱭ ᱥᱮ ᱵᱟᱝ ᱚᱱᱟ ᱞᱮᱠᱟ ᱛᱟᱦᱮᱸᱱᱟ᱾
ᱚᱠᱟ ᱴᱮᱵᱩᱞ
| ᱠᱤᱨᱤᱧᱤᱡ | GSTR-1 ᱨᱮ ᱚᱠᱟᱨᱮ |
|---|---|
| ᱨᱮᱡᱤᱥᱴᱟᱨ (GSTIN ᱢᱮᱱᱟᱜᱼᱟ) | Credit/Debit Notes (Registered), ᱟᱭᱢᱟ ᱚᱠᱛᱮ CDNR ᱢᱮᱱᱟᱜᱼᱟ |
| ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ, ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱟᱨᱟᱝ ᱤᱱᱴᱟᱨ-ᱥᱴᱮᱴ B2C ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱥᱮ ᱮᱠᱥᱯᱚᱨᱴ | Credit/Debit Notes (Unregistered), CDNUR |
| ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ, ᱮᱴᱟᱜ (ᱦᱩᱰᱤᱧ) ᱟᱠᱨᱤᱧ | ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ B2C (Others) ᱞᱮᱠᱷᱟ ᱨᱮ ᱢᱤᱞᱟᱹᱣᱚᱜᱼᱟ, ᱨᱟᱡᱽ ᱟᱨ ᱨᱮᱴ ᱦᱤᱥᱟᱹᱵ ᱛᱮ |
"ᱢᱟᱨᱟᱝ" B2C ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱫᱟᱢ ᱥᱤᱢᱟᱹ ᱢᱟᱲᱟᱝ ᱦᱚᱸ ᱵᱚᱫᱚᱞ ᱞᱮᱱᱟ; ᱱᱤᱛᱚᱜ ᱥᱤᱢᱟᱹ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱥᱮ ᱯᱚᱨᱴᱟᱞ ᱨᱮᱭᱟᱜ ᱦᱮᱞᱯ ᱞᱟᱹᱭ ᱟᱢᱟ᱾
ᱪᱮᱫ ᱰᱤᱴᱮᱞ ᱚᱞ ᱞᱟᱹᱠᱛᱤ
- ᱧᱟᱢᱤᱡ ᱨᱮᱱᱟᱜ GSTIN (CDNR ᱞᱟᱹᱜᱤᱫ) ᱟᱨ ᱧᱩᱛᱩᱢ᱾
- ᱱᱚᱴ ᱞᱮᱠᱟᱱ: ᱠᱨᱮᱰᱤᱴ ᱥᱮ ᱰᱮᱵᱤᱴ᱾
- ᱱᱚᱴ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ, ᱯᱨᱤᱱᱴ ᱞᱮᱠᱟ ᱜᱮ᱾
- ᱥᱚᱯᱞᱟᱭ ᱴᱷᱟᱶ (ᱨᱟᱡᱽ ᱠᱳᱰ)᱾
- ᱱᱚᱴ ᱫᱟᱢ, ᱟᱨ ᱡᱚᱛᱚ GST ᱨᱮᱴ ᱞᱟᱹᱜᱤᱫ ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ ᱫᱟᱢ ᱟᱨ ᱴᱮᱠᱥ (CGST + SGST, ᱥᱮ IGST)᱾
- ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ ᱞᱟᱜᱟᱣᱚᱜᱼᱟ ᱥᱮ (ᱟᱭᱢᱟ ᱚᱠᱛᱮ ᱵᱟᱝ)᱾
ᱱᱚᱶᱟ ᱥᱟᱱᱟᱢ ᱰᱤᱴᱮᱞ ᱢᱮᱠᱟᱨ ᱯᱨᱤᱱᱴ ᱟᱠᱟᱱ ᱱᱚᱴ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱨᱤᱴᱚᱨᱱ ᱯᱮᱨᱮᱡ ᱚᱠᱛᱮ ᱱᱚᱴ ᱡᱷᱤᱡ ᱫᱚᱦᱚᱭ ᱢᱮ, ᱥᱮ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱠᱮ PDF ᱮᱢ ᱢᱮ᱾
ᱢᱤᱫᱴᱟᱹᱝ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
November 2026 ᱨᱮ ᱡᱚᱭᱯᱩᱨ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱫᱚᱠᱟᱱ ᱱᱚᱶᱟ ᱠᱚ ᱮᱢ ᱞᱮᱫᱟ:
| ᱱᱚᱴ | ᱠᱤᱨᱤᱧᱤᱡ | ᱫᱟᱢ | ᱴᱮᱠᱥ | ᱴᱮᱵᱩᱞ |
|---|---|---|---|---|
| CN/26-27/003 | ᱴᱷᱮᱠᱟᱫᱟᱨ, GSTIN 08… | ₹4,500 | CGST ₹405 + SGST ₹405 | CDNR |
| DN/26-27/001 | ᱜᱩᱡᱨᱟᱴ ᱨᱮᱭᱟᱜ ᱰᱤᱞᱟᱨ, GSTIN 24… | ₹2,000 | IGST ₹360 | CDNR |
| CN/26-27/004 | ᱫᱚᱠᱟᱱ ᱨᱮ ᱦᱤᱡᱩᱜ ᱜᱨᱟᱦᱟᱠ, ᱡᱚᱭᱯᱩᱨ | ₹1,200 | CGST ₹108 + SGST ₹108 | B2C (Others), ᱨᱟᱡᱽᱥᱛᱷᱟᱱ 18% ᱠᱚᱢ ᱢᱮ |
November ᱨᱮᱭᱟᱜ GSTR-3B ᱨᱮ ᱵᱟᱦᱨᱮ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱛᱮ ᱠᱚᱢᱚᱜᱼᱟ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱛᱮ ᱵᱟᱹᱲᱛᱤᱭᱚᱜᱼᱟ᱾ ᱟᱭᱢᱟ ᱞᱮᱠᱷᱟ GSTR-1 ᱠᱷᱚᱱ GSTR-3B ᱨᱮ ᱟᱡ ᱛᱮ ᱦᱤᱡᱩᱜᱼᱟ; ᱯᱷᱟᱭᱤᱞ ᱢᱟᱲᱟᱝ ᱞᱮᱠᱷᱟ ᱧᱮᱞ ᱢᱮ᱾
ᱠᱣᱟᱨᱴᱟᱨ ᱯᱷᱟᱭᱤᱞᱤᱝ (QRMP)
ᱟᱢ ᱡᱚᱛᱚ ᱠᱣᱟᱨᱴᱟᱨ ᱨᱮ GSTR-1 ᱯᱷᱟᱭᱤᱞ ᱠᱷᱟᱱ, ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱚᱣᱟᱜ ᱱᱚᱴ ᱯᱩᱭᱞᱩ ᱵᱟᱨ ᱪᱟᱸᱫᱚ ᱨᱮ Invoice Furnishing Facility (IFF) ᱦᱚᱛᱮᱛᱮ ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ ᱟᱯᱞᱚᱰ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ, ᱡᱮᱢᱚᱱ ᱟᱢᱟᱜ ᱠᱤᱨᱤᱧᱤᱡ ᱞᱚᱜᱚᱱ ᱧᱮᱞ ᱫᱟᱲᱮᱭᱟᱜ ᱢᱟ; ᱵᱟᱝᱠᱷᱟᱱ ᱠᱣᱟᱨᱴᱟᱨ ᱨᱮᱭᱟᱜ GSTR-1 ᱨᱮ᱾ ᱵᱤᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱚᱣᱟᱜ ᱱᱚᱴ ᱠᱣᱟᱨᱴᱟᱨ ᱨᱤᱴᱚᱨᱱ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ᱾
ᱠᱤᱨᱤᱧᱤᱡ ᱠᱮ ᱞᱟᱹᱭ ᱢᱮ
ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱴᱷᱮᱱ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱟᱢᱟᱜ GSTR-1 (ᱥᱮ IFF) ᱯᱷᱟᱭᱤᱞ ᱛᱟᱭᱚᱢ ᱩᱱᱤᱭᱟᱜ GSTR-2B ᱟᱨ Invoice Management System (IMS) ᱨᱮ ᱧᱮᱞᱚᱜᱼᱟ᱾ ᱮᱢ ᱫᱤᱱ ᱜᱮ ᱥᱮᱭᱟᱨ ᱢᱮ ᱛᱮ PDF ᱠᱩᱞ ᱢᱮ, ᱡᱮᱢᱚᱱ ᱩᱱᱤ ᱟᱡᱟᱜ ᱵᱩᱠ ᱨᱮ ᱢᱤᱞᱟᱹᱣ ᱟᱨ ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱟᱹᱛᱩᱨ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱭ᱾ ᱩᱱᱤ ᱵᱟᱝ ᱪᱤᱱᱦᱟᱹ ᱱᱚᱴ ᱨᱤᱡᱮᱠᱴ ᱦᱩᱭ ᱨᱮᱭᱟᱜ ᱵᱟᱹᱲᱛᱤ ᱥᱟᱸᱵᱷᱟᱵᱽᱱᱟ᱾
ᱵᱷᱩᱞ ᱟᱨ ᱴᱷᱤᱠ
- ᱵᱷᱩᱞ ᱱᱚᱴ ᱱᱚᱢᱵᱚᱨ ᱥᱮ ᱫᱟᱢ ᱛᱟᱭᱚᱢ ᱨᱮᱭᱟᱜ GSTR-1 ᱨᱮ ᱮᱢᱮᱸᱰᱢᱮᱱᱴ ᱴᱮᱵᱩᱞ ᱛᱮ, ᱦᱩᱠᱩᱢ ᱚᱠᱛᱚ ᱵᱷᱤᱛᱚᱨ ᱴᱷᱤᱠ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
- ᱢᱤᱫ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱵᱟᱨ ᱫᱷᱟᱣ ᱟᱞᱚᱢ ᱩᱫᱩᱜᱟ: CDNR ᱨᱮ ᱢᱤᱫ ᱫᱷᱟᱣ ᱜᱮ ᱡᱚᱛᱚᱱ᱾
- GST ᱵᱤᱱ ᱠᱚᱢᱟᱨᱥᱤᱭᱟᱞ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ GSTR-1 ᱨᱮ ᱵᱟᱝ ᱩᱫᱩᱜᱚᱜᱼᱟ᱾
- ᱟᱢᱟᱜ ᱟᱠᱨᱤᱧ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱦᱚᱛᱮᱛᱮ ᱩᱫᱩᱜᱚᱜ ᱠᱷᱟᱱ, ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱚᱣᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱦᱚᱸ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱠᱛᱤ; ᱮᱱᱠᱷᱟᱱ IRN ᱛᱮ GSTR-1 ᱯᱮᱨᱮᱡᱚᱜᱼᱟ᱾ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱜᱟᱭᱤᱰ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱜᱤᱫ ᱯᱚᱨᱴᱟᱞ ᱫᱷᱟᱯ ᱞᱟᱹᱭ ᱮᱫᱟ᱾