30 November 2026: ITC aur credit note ki aakhri tareekh

FY 2025-26 (April 2025 se March 2026) ka koi bhi ITC jo abhi tak nahi liya, wo 30 November 2026 tak ke GSTR-3B mein hi le sakte ho. Aur pichhle saal ki kisi bikri pe credit note (jaise B2B return) se tax kam karna ho, uski bhi yahi aakhri tareekh hai. Iske baad wo paisa kaanoonan nahi milta.

Ye niyam Section 16(4) (ITC ke liye) aur Section 34(2) (credit note ke liye) ka hai: financial year khatam hone ke baad wala 30 November, ya saal ka annual return bharne ki tareekh, jo pehle ho.

Kaunsa ITC chhoot jaata hai?

Online sellers ka sabse aam chhoota hua ITC ye hai:

• Marketplace ki fees ka GST: commission, shipping, fixed fee, ads. Ye 18% GST wali services hain, aur inka invoice aapke GSTIN pe aata hai.
• Packaging aur courier ke bill, jo kisi ne GSTR-2B se milaaye hi nahi.
• Supplier ne der se GSTR-1 bhara, isliye invoice 2B mein baad ke mahine mein aaya, aur aapne dhyaan nahi diya.
• Saal ke beech GSTIN liya aur pehle ke kuch bills ka hisaab reh gaya.

Har ek ka GST chhota lagta hai, par saal bhar ka jod ke hazaaron mein ho sakta hai.

Credit note wala niyam kya hai?

Agar FY 2025-26 mein bechi gayi kisi cheez pe aapko credit note dena hai (jaise kisi GSTIN wale buyer ne maal lautaaya, ya baad mein daam kam kiya), to us credit note ko 30 November 2026 tak ke return mein dikhana zaroori hai. Baad mein diya credit note aapka tax kam nahi karta.

Marketplace ke B2C returns aam taur pe usi mahine ki bikri mein minus ho jaate hain, isliye unpe ye dikkat kam aati hai. Dikkat B2B returns aur der se aaye adjustment mein aati hai.

30 November se pehle kya karein: 5 step

1. GSTR-2B download karo: April 2025 se March 2026 tak har mahine ka, aur April se October 2026 tak ke bhi (der se aaye invoices inmein ho sakte hain).
2. Apne kharid aur fee invoices ki list banao (marketplace dashboard se fee invoices download karo).
3. Dono milao: jo invoice 2B mein hai par aapne 3B mein ITC nahi liya, wo chhoota hua ITC hai.
4. October 2026 ke GSTR-3B mein (jo 20 November tak bharna hai) ye ITC le lo. Monthly filer ke liye yahi aakhri mauka hai.
5. B2B credit notes jo pichhle saal ki bikri ke hain, unhe October 2026 ke GSTR-1 mein daalo.

Quarterly (QRMP) filer ho to aapka aakhri mauka July-September quarter ka 3B tha (22 ya 24 October). Wo abhi tak nahi bhara, to 30 November se pehle bharo aur usi mein ITC lo. Aapka agla 3B January mein hai, jo 30 November ke baad hai.

Agar ITC 2B mein hai hi nahi?

Tab ITC nahi le sakte. Supplier se baat karo ki wo apna GSTR-1 ya GSTR-1A theek kare. Bina 2B mein aaye ITC lena notice ka aam kaaran hai. Farq bada ho, to portal khud intimation (DRC-01C) bhejta hai.

Kitna paisa ho sakta hai?

Ek misaal (numbers banaaye hue): ek seller ki saal ki marketplace fees ₹2,40,000 thi. Uspe 18% GST = ₹43,200. Agar inme se 4 mahine ke fee invoices kabhi milaaye hi nahi gaye, to lagbhag ₹14,400 ka ITC chhoot gaya. Ye paisa 30 November ke baad wapas nahi aata.

Fees ke ITC ka poora tareeka, aur TCS ka paisa wapas lene ke steps, Didi ki kitaab Paisa Wapas: TCS aur ITC ka Poora Claim mein hai. Saal bhar ki saari tareekhein free GST Calendar mein.

Sawaal

30 November Sunday ho to?

Tareekh apne aap aage nahi badhti. Pehle bhar lo.

Annual return (GSTR-9) pehle bhar diya to?

To aakhri tareekh annual return bharne ki tareekh ho jaati hai, agar wo 30 November se pehle bhara gaya. Isliye GSTR-9 jaldi bharne se pehle ITC ka milaan kar lo.

Kya ye niyam TCS credit pe bhi lagta hai?

TCS credit ITC nahi hai, alag cheez hai. Use portal pe accept karna hota hai. Har mahine accept karte raho; tareeka TCS calculator ke page aur Paisa Wapas kitaab mein hai.

GST Didi ye milaan kar sakti hai?

GSTR-1 free mein banane ke liye GST Didi ka filing tool hai. Khud nahi karna, to done-for-you filing dekho: hum taiyaar karke pehle aapko dikhate hain, aur aapki haan ke baad hi file karte hain.