E-Invoice › ꯀꯅꯥꯗ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯃꯊꯧ ꯇꯥꯕꯒꯦ
GST ꯗ ꯀꯅꯥꯗ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯃꯊꯧ ꯇꯥꯕꯒꯦ?
ꯏ-ꯏꯟꯚꯣꯏꯁ ꯍꯥꯌꯕꯅ ꯁꯔꯀꯥꯔꯒꯤ ꯋꯦꯕꯁꯥꯏꯠꯇ ꯕꯤꯜ ꯁꯦꯝꯕ ꯍꯥꯌꯕꯅ ꯅꯠꯇꯦ꯫ ꯅꯍꯥꯛꯅ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁꯣꯐꯇꯋꯦꯔꯗ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯃꯤ; ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ Invoice Registration Portal (IRP) ꯗ ꯇꯥꯀꯄꯤꯗꯨꯅ, ꯃꯗꯨꯅ ꯔꯦꯐꯔꯦꯟꯁ ꯅꯝꯕꯔ (IRN) ꯑꯃꯁꯨꯡ ꯁꯥꯏꯟ ꯇꯧꯔꯕ QR ꯀꯣꯗ ꯄꯤꯔꯛꯀꯅꯤ꯫ ꯃꯗꯨ ꯂꯩꯇꯕꯗꯤ, ꯏ-ꯏꯟꯚꯣꯏꯁ ꯇꯧꯒꯗꯕ ꯕꯤꯖꯅꯦꯁ ꯑꯃꯒꯤ B2B ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ ꯆꯨꯝꯕ ꯏꯟꯚꯣꯏꯁ ꯅꯠꯇꯦ, ꯑꯃꯁꯨꯡ ꯕꯥꯌꯔꯅ ꯃꯗꯨꯗ input tax credit ꯂꯧꯕ ꯉꯃꯗꯦ꯫
ꯇꯔꯅꯑꯣꯚꯔ ꯂꯤꯃꯤꯠ: ₹5 ꯀ꯭ꯔꯣꯔ
1 ꯑꯣꯒꯁ꯭ꯇ 2023 ꯗꯒꯤ (Notification 10/2023-Central Tax) ꯕꯤꯖꯅꯦꯁ ꯑꯃꯒꯤ 2017-18 ꯗꯒꯤ ꯆꯍꯤ ꯑꯃꯠꯇꯗ aggregate turnover ₹5 ꯀ꯭ꯔꯣꯔ ꯃꯥꯏꯊꯤꯕꯥ ꯄꯤꯔꯕꯗꯤ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯒꯗꯕꯅꯤ꯫ Aggregate turnover ꯑꯁꯤ PAN ꯄꯨꯝꯅꯃꯛꯀꯤ, ꯁ꯭ꯇꯦꯠ ꯄꯨꯝꯅꯃꯛ ꯑꯃꯁꯨꯡ GSTIN ꯄꯨꯝꯅꯃꯛ ꯍꯥꯄꯆꯤꯟꯗꯨꯅ ꯂꯦꯞꯂꯤ, ꯕ꯭ꯔꯥꯟꯆ ꯑꯃꯈꯛ ꯅꯠꯇꯦ꯫
- ꯑꯃꯨꯛ ꯃꯥꯏꯊꯤꯕꯥ ꯄꯤꯔꯕꯗꯤ ꯅꯤꯌꯝ ꯑꯁꯤ ꯂꯩꯃꯤꯟꯅꯒꯅꯤ, ꯃꯇꯨꯡꯗ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀ꯭ꯔꯣꯔꯗꯒꯤ ꯍꯟꯊꯔꯕꯁꯨ꯫
- ꯅꯍꯥꯛꯅ ꯃꯥꯏꯊꯤꯕꯥ ꯄꯤꯈꯤꯕ ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯃꯇꯨꯡꯒꯤ ꯆꯍꯤꯗꯒꯤ ꯍꯧꯒꯅꯤ꯫ 2025-26 ꯗ ꯃꯥꯏꯊꯤꯕꯥ ꯄꯤꯔꯕꯔꯥ? ꯏ-ꯏꯟꯚꯣꯏꯁ 1 ꯑꯦꯞꯔꯤꯜ 2026 ꯗꯒꯤ ꯌꯥꯎꯏ꯫
- ꯊꯣꯏꯗꯕꯔꯥ? ꯆꯍꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ GSTR-3B ꯃꯁꯤꯡ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ, ꯅꯠꯇ꯭ꯔꯒꯥ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯄꯣꯔꯇꯦꯜ (einvoice1.gst.gov.in) ꯅꯥ GSTIN ꯑꯃꯒꯤ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯁ꯭ꯇꯦꯇꯁ ꯊꯤꯕ ꯌꯥꯍꯜꯂꯤ꯫
ꯀꯔꯤ ꯗꯣꯀꯨꯃꯦꯟꯠꯁꯤꯡ
- ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯁꯨꯡ ꯗꯦꯕꯤꯠ ꯅꯣꯠ,
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯅꯦꯁꯁꯤꯡ (B2B), SEZ ꯌꯨꯅꯤꯠ ꯑꯃꯁꯨꯡ ꯗꯤꯚꯦꯂꯄꯔꯁꯤꯡ, ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ deemed ꯑꯦꯛꯁꯄꯣꯔꯠ ꯒꯤ ꯁꯞꯂꯥꯏꯒꯤꯗꯃꯛ꯫
- ꯀꯟꯁꯤꯎꯃꯔꯗ ꯕꯤꯜ (B2C), ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ, ꯗꯤꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯅꯠꯇꯒꯥ ꯔꯤꯁꯤꯇꯁꯤꯡꯒꯤꯗꯃꯛ ꯅꯠꯇꯦ꯫
- 1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2027 ꯗꯒꯤ, ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡꯗꯒꯤ reverse-charge ꯅꯥꯏꯗꯕ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁ ꯏꯝꯄꯣꯔꯠꯀꯤꯗꯃꯛ self-invoice ꯁꯨ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯒꯗꯕꯅꯤ (Notification 04/2026-Central Tax)꯫ ꯃꯐꯝ ꯑꯁꯤꯅ ꯁꯦꯜꯂꯤ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯃꯤ; self invoice ꯃꯦꯀꯔ self-invoice.niveshsahayak.in ꯗ ꯂꯩ꯫
ꯇꯔꯅꯑꯣꯚꯔ ꯀꯌꯥ ꯑꯣꯏꯔꯕꯁꯨ ꯃꯣꯡꯁꯤꯟꯕꯁꯤꯡ
- ꯕꯦꯉ꯭ꯛ, ꯏꯟꯁꯨꯔꯦꯟꯁ ꯀꯝꯄꯅꯤ, NBFC ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄ ꯃꯨꯅꯤ ꯍꯣꯠꯅꯕ ꯇꯥꯏꯕ ꯁꯟꯗꯣꯅ,
- ꯄꯣꯠ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯦꯖꯦꯟꯁꯤ (GTA) ꯑꯃꯁꯨꯡ ꯄꯦꯁꯦꯟꯖꯔ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯁꯔꯚꯤꯁ,
- ꯃꯜꯇꯤꯎꯁꯦꯛꯁ ꯁ꯭ꯛꯔꯤꯅꯗ ꯁꯤꯅꯦꯃꯥ ꯇꯤꯀꯦꯠ,
- SEZ ꯌꯨꯅꯤꯠꯁꯤꯡ (SEZ ꯗꯤꯚꯦꯂꯄꯔꯁꯤꯡꯗ ꯃꯣꯡꯁꯤꯟꯕ ꯂꯩꯇꯦ),
- ꯁꯔꯀꯥꯔꯒꯤ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯂꯣꯀꯦꯜ ꯑꯣꯊꯣꯔꯤꯇꯤꯁꯤꯡ꯫
30 ꯅꯨꯃꯤꯠꯀꯤ ꯂꯤꯃꯤꯠ
1 ꯑꯦꯞꯔꯤꯜ 2025 ꯗꯒꯤ, aggregate turnover ₹10 ꯀ꯭ꯔꯣꯔ ꯅꯠꯇ꯭ꯔꯒꯥ ꯍꯦꯟꯅ ꯂꯩꯕ ꯕꯤꯖꯅꯦꯁꯅ ꯏꯟꯚꯣꯏꯁ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯅꯠꯇ꯭ꯔꯒꯥ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯈꯨꯗꯤꯡꯃꯛ ꯃꯗꯨꯒꯤ ꯇꯥꯡꯗꯒꯤ ꯅꯨꯃꯤꯠ 30 ꯒꯤ ꯃꯅꯨꯡꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯒꯗꯕꯅꯤ꯫ 1 ꯑꯦꯞꯔꯤꯜ ꯇꯥꯡꯒꯤ ꯏꯟꯚꯣꯏꯁ 30 ꯑꯦꯞꯔꯤꯜ ꯐꯥꯑꯣꯕ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯕ ꯌꯥꯏ; ꯅꯨꯃꯤꯠ 31 ꯗ IRP ꯅꯥ ꯌꯥꯗꯦ꯫ ₹10 ꯀ꯭ꯔꯣꯔꯗꯒꯤ ꯍꯟꯊꯩꯕꯁꯤꯡꯗ ꯍꯧꯖꯤꯛ ꯑꯁꯤꯒꯨꯝꯕ ꯂꯥꯟꯅꯥ ꯂꯩꯇꯦ꯫ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯁꯦꯛꯁꯅꯗ Your turnover ꯈꯟꯕꯤꯌꯨ, ꯃꯦꯀꯔꯅ ꯐꯥꯏꯜ ꯁꯦꯝꯕꯒꯤ ꯃꯃꯥꯡꯗ ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯆꯦꯛ ꯇꯧꯒꯅꯤ꯫
ꯄꯣꯔꯇꯦꯂꯗ ꯁꯥꯏꯟ ꯏꯟ
1 ꯑꯦꯞꯔꯤꯜ 2025 ꯗꯒꯤ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯑꯃꯁꯨꯡ ꯏ-ꯋꯦ ꯕꯤꯜ ꯄꯣꯔꯇꯦꯂꯁꯤꯡꯅ ꯁꯥꯏꯟ ꯏꯟ ꯇꯧꯕ ꯃꯇꯃꯗ ꯇꯦꯛꯁ ꯄꯦꯌꯔ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯃꯣꯕꯥꯏꯂꯗ ꯀꯣꯗ ꯑꯃ (OTP) ꯅꯠꯇ꯭ꯔꯒꯥ ꯑꯇꯣꯞꯄ ꯃꯅꯤꯐ ꯑꯃ ꯍꯪꯏ꯫ ꯑꯞꯂꯣꯗ ꯇꯧꯕ ꯃꯇꯃꯗ ꯐꯣꯟ ꯑꯗꯨ ꯃꯅꯥꯛꯇ ꯊꯝꯃꯨ꯫