E-Invoice › ᱪᱮᱫ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱠᱛᱤ
GST ᱨᱮ ᱪᱮᱫ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱠᱛᱤ ᱠᱟᱱᱟ?
ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱱᱠᱷᱟᱱ ᱥᱚᱨᱠᱟᱨᱤ ᱣᱮᱵᱥᱟᱭᱤᱴ ᱨᱮ ᱵᱤᱞ ᱵᱮᱱᱟᱣ ᱠᱷᱟᱱᱟ ᱵᱟᱝ ᱠᱟᱱᱟ᱾ ᱟᱢ ᱟᱢᱟᱜ ᱥᱚᱯᱷᱴᱣᱮᱨ ᱨᱮ ᱜᱮ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣᱟ; ᱛᱟᱭᱚᱢ ᱚᱱᱟ Invoice Registration Portal (IRP) ᱨᱮ ᱡᱚᱜᱟᱡ ᱟᱭ, ᱡᱟᱦᱟᱸ ᱫᱚ ᱚᱱᱟ ᱥᱟᱶ ᱢᱤᱫ ᱨᱮᱯᱷᱚᱨᱮᱱᱥ ᱱᱚᱢᱵᱚᱨ (IRN) ᱟᱨ ᱥᱟᱭᱤᱱ ᱟᱠᱟᱱ QR ᱠᱳᱰ ᱮᱢᱟ᱾ ᱚᱱᱟ ᱵᱟᱹᱱᱩᱜ ᱠᱷᱟᱱ, ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱠᱛᱤ ᱵᱤᱡᱱᱮᱥ ᱨᱮᱭᱟᱜ B2B ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱚ ᱴᱷᱤᱠ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱠᱟᱱᱟ, ᱟᱨ ᱜᱨᱟᱦᱟᱠ ᱫᱚ ᱚᱱᱟ ᱨᱮ input tax credit ᱵᱟᱝ ᱧᱟᱢ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱴᱟᱨᱱᱚᱵᱷᱟᱨ ᱥᱤᱢᱟ: ₹5 ᱠᱚᱴᱤ
1 ᱚᱜᱚᱥᱛ 2023 ᱠᱷᱚᱱ (Notification 10/2023-Central Tax) ᱡᱟᱦᱟᱸ ᱵᱤᱡᱱᱮᱥ ᱨᱮᱭᱟᱜ 2017-18 ᱠᱷᱚᱱ ᱡᱟᱦᱟᱸ ᱥᱮᱨᱢᱟ ᱨᱮ aggregate turnover ₹5 ᱠᱚᱴᱤ ᱯᱟᱨ ᱞᱮᱱᱟ ᱚᱱᱟ ᱫᱚ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣ ᱞᱟᱹᱠᱛᱤ᱾ Aggregate turnover ᱫᱚ ᱡᱚᱛᱚ PAN ᱨᱮ ᱞᱮᱠᱷᱟ ᱦᱩᱭᱩᱜᱼᱟ, ᱡᱚᱛᱚ ᱥᱴᱮᱴ ᱟᱨ GSTIN ᱥᱮᱞᱮᱫ ᱛᱮ, ᱢᱤᱫ ᱵᱨᱟᱱᱪ ᱜᱮ ᱵᱟᱝ᱾
- ᱢᱤᱫ ᱥᱟᱯᱲᱟᱣ ᱛᱟᱭᱚᱢ ᱱᱚᱶᱟ ᱱᱤᱭᱚᱢ ᱛᱟᱦᱮᱸᱱᱟ, ᱛᱟᱭᱚᱢ ᱴᱟᱨᱱᱚᱵᱷᱟᱨ ₹5 ᱠᱚᱴᱤ ᱠᱷᱚᱱ ᱠᱚᱢ ᱦᱩᱭ ᱦᱚᱸ᱾
- ᱟᱢ ᱡᱟᱦᱟᱱ ᱥᱮᱨᱢᱟ ᱨᱮ ᱯᱟᱨ ᱞᱮᱱᱟ, ᱚᱱᱟ ᱛᱟᱭᱚᱢ ᱨᱮᱭᱟᱜ ᱥᱮᱨᱢᱟ ᱠᱷᱚᱱ ᱮᱦᱚᱵᱚᱜᱼᱟ᱾ 2025-26 ᱨᱮ ᱯᱟᱨ ᱞᱮᱱᱟ? ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ 1 ᱮᱯᱨᱤᱞ 2026 ᱠᱷᱚᱱ ᱞᱟᱹᱜᱩ ᱦᱩᱭᱩᱜᱼᱟ᱾
- ᱵᱟᱝ ᱪᱤᱱᱦᱟᱣ? ᱥᱮᱨᱢᱟ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ GSTR-3B ᱡᱚᱛᱚ ᱪᱮᱠ ᱢᱮ, ᱥᱮ ᱟᱢᱟᱜ ᱠᱷᱟᱛᱟ ᱵᱮᱵᱷᱟᱨ ᱠᱚᱨᱮᱥ ᱛᱮ ᱠᱩᱞᱤ ᱢᱮ᱾ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱚᱨᱴᱟᱞ (einvoice1.gst.gov.in) ᱨᱮ ᱦᱚᱸ GSTIN ᱨᱮᱭᱟᱜ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱦᱟᱞᱛ ᱥᱮᱸᱫᱽᱨᱟ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱪᱮᱫ ᱰᱚᱠᱭᱩᱢᱮᱱᱴ
- ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱳᱴ,
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱟᱠᱟᱱ ᱵᱤᱡᱱᱮᱥ (B2B), SEZ ᱨᱮᱭᱟᱜ ᱭᱩᱱᱤᱴ ᱟᱨ ᱰᱮᱵᱷᱮᱞᱚᱯᱟᱨ, ᱮᱠᱥᱯᱚᱨᱴ ᱟᱨ deemed ᱮᱠᱥᱯᱚᱨᱴ ᱨᱮ ᱥᱟᱯᱞᱟᱭ ᱞᱟᱹᱜᱤᱫ᱾
- ᱜᱨᱟᱦᱟᱠ (B2C) ᱨᱮ ᱵᱤᱞ, ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ, ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱪᱟᱞᱟᱱ ᱟᱨ ᱨᱤᱥᱤᱴ ᱞᱟᱹᱜᱤᱫ ᱵᱟᱝ᱾
- 1 ᱡᱟᱱᱩᱣᱟᱨᱤ 2027 ᱠᱷᱚᱱ, ᱵᱟᱝ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱷᱚᱱ reverse-charge ᱠᱷᱟᱹᱛᱤᱨ ᱟᱨ ᱥᱟᱨᱵᱷᱤᱥ ᱤᱢᱯᱚᱨᱴ ᱞᱟᱹᱜᱤᱫ self-invoice ᱦᱚᱸ ᱨᱤᱯᱚᱨᱴ ᱞᱟᱹᱠᱛᱤ (Notification 04/2026-Central Tax)᱾ ᱱᱚᱶᱟ ᱥᱟᱭᱤᱴ ᱫᱚ ᱵᱤᱠᱨᱤ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣᱟ; self invoice ᱢᱮᱠᱟᱨ ᱫᱚ self-invoice.niveshsahayak.in ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱴᱟᱨᱱᱚᱵᱷᱟᱨ ᱪᱮᱫ ᱦᱚᱸ ᱛᱟᱦᱮᱸᱱ, ᱡᱟᱦᱟᱸ ᱠᱚ ᱪᱮᱛ ᱵᱟᱹᱱᱩᱜ ᱛᱟᱦᱮᱸᱱᱟ
- ᱵᱮᱸᱠ, ᱤᱱᱥᱩᱨᱮᱱᱥ ᱠᱚᱢᱯᱟᱱᱤ, NBFC ᱟᱨ ᱮᱴᱟᱜ ᱯᱟᱭᱥᱟ ᱜᱚᱲᱚ ᱥᱚᱝᱥᱛᱷᱟ,
- ᱢᱟᱞ ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱮᱡᱮᱱᱥᱤ (GTA) ᱟᱨ ᱯᱮᱥᱮᱱᱡᱟᱨ ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱥᱟᱨᱵᱷᱤᱥ,
- ᱢᱟᱞᱴᱤᱯᱞᱮᱠᱥ ᱥᱠᱨᱤᱱ ᱨᱮ ᱥᱤᱱᱮᱢᱟ ᱴᱤᱠᱴ,
- SEZ ᱭᱩᱱᱤᱴ (SEZ ᱰᱮᱵᱷᱮᱞᱚᱯᱟᱨ ᱫᱚ ᱪᱮᱛ ᱵᱟᱝ ᱠᱟᱱᱟ),
- ᱥᱚᱨᱠᱟᱨᱤ ᱵᱷᱟᱜ ᱟᱨ ᱞᱚᱠᱟᱞ ᱚᱛᱚᱨᱤᱴᱤ᱾
30 ᱫᱤᱱ ᱥᱤᱢᱟ
1 ᱮᱯᱨᱤᱞ 2025 ᱠᱷᱚᱱ, aggregate turnover ₹10 ᱠᱚᱴᱤ ᱥᱮ ᱵᱟᱹᱲᱛᱤ ᱵᱤᱡᱱᱮᱥ ᱫᱚ ᱡᱚᱛᱚ ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱥᱮ ᱰᱮᱵᱤᱴ ᱱᱳᱴ ᱚᱱᱟᱜ ᱛᱟᱨᱤᱠ ᱠᱷᱚᱱ 30 ᱫᱤᱱ ᱵᱷᱤᱛᱨᱤ ᱨᱤᱯᱚᱨᱴ ᱞᱟᱹᱠᱛᱤ᱾ 1 ᱮᱯᱨᱤᱞ ᱛᱟᱨᱤᱠ ᱨᱮᱭᱟᱜ ᱤᱱᱵᱷᱚᱭᱮᱥ 30 ᱮᱯᱨᱤᱞ ᱦᱟᱹᱵᱤᱡ ᱨᱤᱯᱚᱨᱴ ᱦᱩᱭᱩᱜᱼᱟ; 31 ᱛᱟᱭᱚᱢ IRP ᱫᱚ ᱚᱱᱟ ᱵᱟᱝ ᱢᱟᱱᱟ᱾ ₹10 ᱠᱚᱴᱤ ᱠᱷᱚᱱ ᱠᱚᱢ ᱞᱟᱹᱜᱤᱫ ᱱᱚᱶᱟ ᱞᱮᱠᱟ ᱵᱟᱝ ᱥᱤᱢᱟ ᱥᱟᱵᱟᱫ ᱵᱟᱹᱱᱩᱜ᱾ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱷᱟᱜ ᱨᱮ Your turnover ᱵᱟᱪᱷᱟᱣ ᱢᱮ, ᱢᱮᱠᱟᱨ ᱫᱚ ᱯᱷᱟᱭᱤᱞ ᱵᱮᱱᱟᱣ ᱠᱷᱚᱱ ᱯᱟᱹᱦᱤᱞ ᱚᱱᱟ ᱪᱮᱠ ᱟᱭ᱾
ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱞᱚᱜᱤᱱ
1 ᱮᱯᱨᱤᱞ 2025 ᱠᱷᱚᱱ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱟᱨ ᱤ-ᱣᱮ ᱵᱤᱞ ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱞᱚᱜᱤᱱ ᱚᱠᱛᱮ ᱡᱚᱛᱚ ᱴᱮᱠᱥᱯᱮᱭᱟᱨ ᱠᱷᱚᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱢᱚᱵᱟᱭᱤᱞ ᱨᱮ ᱢᱤᱫ ᱥᱟᱞᱟᱜ ᱠᱳᱰ (OTP) ᱥᱮ ᱮᱴᱟᱜ ᱵᱟᱨ ᱨᱮᱭᱟᱜ ᱯᱟᱲᱦᱟᱣ ᱠᱩᱞᱤ ᱟᱭ᱾ ᱟᱯᱞᱳᱰ ᱚᱠᱛᱮ ᱚᱱᱟ ᱯᱷᱚᱱ ᱥᱟᱶ ᱛᱟᱦᱮᱸ ᱢᱮ᱾