‘जीएसटी’ इनपुट टॅक्स क्रेडिट बद्दल थोडक्यात माहिती [व्हिडिओ]

Last updated on July 16th, 2017 at 10:54 pm


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ही पोस्ट नवीन बदल अंतर्भूत करून 21 ऑक्टोबर 2016 रोजी सुधारित केली आहे.

‘जीएसटी’चे मूलभूत वैशिष्ट्य म्हणजे देशभरात एका शृंखले सारखा अखंड इनपुट क्रेडिटचा (कर्जाचा) प्रवाह (माल उत्पादनावरील किमती पासून त्याचा उपभोगत्या द्वारा उपयोग होईपर्यंत) होय. या विभागात, वस्तू किंवा सेवांच्या पुरवठ्यावर जीएसटी इनपुट टॅक्स क्रेडिटचा लाभ घेण्यासाठी कायद्याने घालून दिलेल्या विविध अटींबद्दल चर्चा करू या.

खालील सर्व अटी/तरतुदी जीएसटी इनपुट क्रेडिट लाभ घेण्यासाठी पूर्ण करणे आवश्यक आहे:

• जीएसटी कायद्याच्या अंतर्गत नोंदणीकृत पुरवठादाराकडून प्रसिद्ध केलेले कर चलन / डेबिट किंवा क्रेडिट नोट / पुरवणी चलन, विक्रेत्याकडे असणे आवश्यक आहे.
• दिलेल्या वस्तू / सेवा प्राप्त केल्या आहेत.
• रिटर्न्स (जीएसटीआर-3) दाखल करण्यात आला आहे.
• आकारलेला कर पुरवठादाराने सरकारकडे भरला आहे.

या अटी काय दर्शवतात?

एकदा पुरवठादाराने फॉर्म जीएसटीआर-1 (जावक तपशील पुरवठा) भरल्यानंतर, प्राप्तकर्त्यास स्वयं-प्रसिध्द फॉर्म जीएसटीआर-2 अ (आवक तपशील पुरवठा) च्या माध्यमातून खरेदीची दृश्यमानता पाहता येते. आवश्यक बदल केल्यानंतर, नवीन माहिती (जर असेल तर) आणि फॉर्म जीएसटीआर -2 ची स्वीकृती दिसल्यावर, इनपुट क्रेडिट प्राप्तकर्त्याजवळ इलेक्ट्रॉनिक क्रेडिट लेजरच्या माध्यमातून एक प्रायोगीक तत्वावर जमा केली जाते.

याव्यतिरिक्त जीएसटीआर-2 मध्ये फॉर्म मध्ये प्राप्तकर्त्याने केलेले बदल फॉर्म जीएसटीआर- 1अ fद्वारा पुरवठादाराला मान्य करण्यासाठी उपलब्ध करून दिली जातात.

मासिक उत्पन्न (फॉर्म जीएसटीआर-3) देयक करासोबत पुरवठादाराने दाखल केलेले असतील तेव्हाच केवळ इनपुट क्रेडिट उपलब्ध होते. इनपुट टॅक्स क्रेडिटची अंतिम स्वीकृती फॉर्म ‘जीएसटी’ एमआयएस-1 मध्ये कळवली जाते.

आपण एका उदाहरणाने हे समजून घेऊ.

सुपर कार लिमिटेडने, एक कार निर्माता, रत्ना स्टील्स कडून 30 टन स्टील खरेदी केले. रत्ना स्टील्सने ते स्टील पुरवले आणि 5 एप्रिल रोजी जीएसटीसदृश 2,40,000 रुपयांचे कर चलन जारी केले.

या उदाहरणाने, आपण इनपुट क्रेडिट चा प्रवाह समजून घेण्यासाठी एका प्रक्रियेनुसार याचे परीक्षण करू.


जीएसटीआर-1: पुढील महिन्याच्या 10 किंवा त्याच्या आधीच्या तारखेस सर्व बाह्य पुरवठ्या संबंधी माहिती प्रकाशित करते.

जीएसटीआर-2 अ: महिन्याच्या 11 व्या दिवशी सिस्टम द्वारे सर्व आवक तपशील पुरवठा स्वयं-प्रसिध्द केला जातो.

जीएसटीआर 3: महिन्याच्या 20 व्या दिवशी प्रणाली द्वारे मासिक रिटर्न्स स्वयं-प्रसिध्द केले जातात.

याबाबतीत अधिक माहिती देणारे लेख लवकरच येत आहेत:

• रिटर्न्स अपलोड
• परावर्तन आणि इनपुट टॅक्स क्रेडिटचा पुन्हा केलेले दावे

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About the author

Pugal T & Yarab A


  • This is in case of B2B Scenario where Surlier has to upload every invoice on GSTN but in case of B2C where goods has been sold to end consumer who is not going to claim ITC so how ivnocies going to be upload under GSTR1. I dont think so each invoice would be needed in case of B2C cases.

    • Input credit is applicable only to registered dealers when they purchase taxable goods or services from other registered dealers. In case of B2C transactions, there is no concept of input credit. The supplier has to, however, furnish details of supplies made to customers in Form GSTR-1.

  • Reliance company se purchase karte hai lappu balance recharge kupan. But Gst invoice me Gst add hoga kai. Plz invoive detail ke anusar

  • Details on input are required.
    What happens when the buying dealer has made full payment to the supplier and the supplier defaults on GST payment or fails to upload GST returns in time? Will the buyer be penalised?

    I am in a trading business. Will, as a business, we be able to take benefit of GST charged by various utilities like Electricity, Telephone, ST charged by transporters, etc.? Right now, we don’t take any input credit for he same.

    • If your supplier defaults the payment of tax, the ITC claimed by you will be reversed and added to your output tax liability. We have also been trying to bring this to the attention of authorities – http://blogs.tallysolutions.com/?page_id=655

      For the second part of your question, currently electricity is not included under GST and GST charge on this utility cannot be taken as input tax credit. However, GST charged on telephone services and transport operators can be claimed as input tax credit provided, if these are for furtherance of business.

    • Dear
      As far as GST concern if the supplier dot pay or submit return it is up to them and the tax department. we can claim our input tax.

      Electricity and telephone are used for business. so we are the consumer. We are entitle to claim when our product coming out

      I have been worked 15 years as an accountant in the Republic of Maldives. GST is there.

    • It means when you enter your input / service tax in your system you can not availed or utilised GST credit for selling your finish goods.
      Pl. explain the meaning of tally

  • a) In case goods have not been received at buyer premises before 10th of next month, whether GSTR2 can be filed by buyer for the said purchases based on GSTR1
    b) In case goods have been is received after end of month and accounted in next month after receipt of goods, in which input credit to be claimed since seller is filing GSTR1 in the month of despatch.

    • We need more clarity from the law maker on these exceptional cases. However, the outward supply dealer (seller) will be capturing the invoice detail in his Form GSTR-1 and it will be made available to the inward supply dealer(Buyer) from 11th in Form GSTR–2A. The same can be accepted and updated in the buyers books of account. Since, both the invoices are matched, Input credit will be available. The details of dispute mechanism, when made available, will throw more light on these exceptions. We shall keep our readers posted and build such use cases of exceptional transactions, once more details available.

    • As per GST draft law, transition provisions allow you to carry forward the input tax credit. We will be publishing a detailed article on this soon.

  • Dear Shri Najib Shah Ji, ( Chairman CTBT)

    This refer to your FAQ on GST released by you. The information given to us by this question answers are very useful for all of us.

    My suggestion regarding further FAQ is to add following

    1) Pl give us few examples of how to make bills and charge GST on which components.

    Like example if any one charge freight , packing , forwarding charges , royalty as extra in the bill and is collected by buyer party seperatly .

    Pl let us know all that how GST will be charged on which prices , wheather it is value + other charges or other charges will come after charging GST.

    2) Like wise if any one give discount in bill how GST will be charged. Pl give conditions and than give us the format of billing pattern. If it is know at the time of supply GST charging format like wise.

    3) How MRP billing will be done by super stockist , stockist and trader.

    4) Pl let us know the transaction value for GST in billing with various formats and heads of expenses used in billing. Pl let us know who GST is charged on all other charges collected by party or discount given.

    Sir, this will help all manufacturers and traders , and billing software providers to to see how billing is to be done , and on which amont GST to be charged.

    We hope you will find above in order. If you need any further details pl mail me for bill formats.


    Rajesh Maheshwari

    R M Enterprises
    Plot No 73 ( C1 & C2)
    Maksi Road Industrial Area
    Ujjain (M.P.) 456010

    Mobile No 9827077798 RAJESH Maheshwari
    Mobile No 9425092443 C S Maheshwari.

  • From tally sultion gst input tax credit full detils videos and notes:- …….public ti gst confugs is

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