ꯄꯔꯆꯦꯖ › ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯇꯀꯤ ꯊꯧꯔꯥꯡꯁꯤꯡ

ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ: ꯂꯧꯕꯒꯤ ꯕꯤꯂꯒꯤ ꯖꯤꯑꯦꯁꯇꯤ ꯀꯗꯥꯌꯗ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯌꯥꯕꯒꯦ

ꯅꯍꯥꯛꯀꯤ ꯂꯧꯕꯒꯤ ꯕꯤꯂꯁꯤꯡꯒꯤ ꯖꯤꯑꯦꯁꯇꯤ ꯑꯁꯤ ꯁꯔꯀꯥꯔꯅ ꯅꯍꯥꯛꯄꯨ ꯍꯟꯅ ꯄꯤꯕ ꯁꯦꯜꯅꯤ, ꯑꯗꯨꯕꯨ ꯊꯧꯔꯥꯡ ꯈꯨꯗꯤꯡꯃꯛ ꯃꯄꯨꯡ ꯐꯥꯔꯕꯗꯈꯛ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯝꯅ ꯂꯥꯏꯕ ꯑꯔꯥꯟꯕ ꯈꯔꯅ ꯃꯥꯡꯏ: ꯁꯞꯂꯥꯌꯔꯅ ꯕꯤꯜ ꯑꯄꯂꯣꯗ ꯇꯧꯗꯦ, ꯕꯤꯂꯒꯤ ꯄꯦꯃꯦꯟꯇ ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯇꯧꯗꯦ, ꯅꯠꯔꯒ ꯀ꯭ꯂꯦꯝ ꯌꯥꯝꯅ ꯂꯦꯞꯂꯦ꯫

ꯁꯦꯛꯁꯟ 16(2) ꯒꯤ ꯊꯧꯔꯥꯡꯁꯤꯡ

ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯤꯅꯦꯁꯅ ꯂꯧꯕ ꯑꯃꯗ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯌꯥꯕꯗꯤ ꯃꯁꯤ ꯄꯨꯝꯅꯃꯛ ꯑꯆꯨꯝꯕ ꯑꯣꯏꯔꯕꯗꯈꯛꯅꯤ:

1. ꯅꯍꯥꯛꯀꯤ ꯃꯐꯃꯗ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁ (ꯅꯠꯔꯒ ꯗꯦꯕꯤꯠ ꯅꯣꯠ) ꯂꯩ꯫
2. ꯅꯍꯥꯛꯅ ꯄꯣꯠ ꯅꯠꯔꯒ ꯁꯦꯕꯥ ꯐꯪꯂꯦ꯫ ꯅꯍꯥꯛꯀꯤ ꯍꯥꯌꯕ ꯃꯇꯨꯡ ꯏꯟꯅ ꯑꯇꯣꯞꯄ ꯀꯅꯥꯒꯨꯝꯕꯗ ꯊꯥꯔꯕ ꯄꯣꯠꯁꯨ ꯐꯪꯂꯦ ꯍꯥꯌꯅ ꯂꯧꯏ꯫
3. ꯁꯞꯂꯥꯌꯔꯅ ꯕꯤꯜ ꯑꯗꯨ ꯃꯁꯥꯒꯤ GSTR-1 ꯗ ꯎꯠꯂꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤ GSTR-2B ꯗ ꯎꯏ (ꯁꯦꯛꯁꯟ 16(2)(aa))꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯗꯨ ꯃꯐꯝ ꯑꯗꯨꯗ ꯎꯕ ꯕꯤꯂꯁꯤꯡꯗꯈꯛ ꯂꯧꯏ꯫
4. ꯁꯞꯂꯥꯌꯔꯅ ꯇꯁꯦꯡꯅ ꯇꯦꯛꯁ ꯁꯔꯀꯥꯔꯗ ꯁꯤꯟꯂꯦ꯫
5. ꯅꯍꯥꯛꯅ ꯅꯍꯥꯛꯀꯤ ꯔꯤꯇꯔꯟ (GSTR-3B) ꯃꯤꯟꯂꯦ꯫

ꯅꯨꯃꯤꯠ 180 ꯒꯤ ꯃꯅꯨꯡꯗ ꯁꯞꯂꯥꯌꯔꯗ ꯄꯦꯃꯦꯟꯇ ꯇꯧꯕꯤꯌꯨ

ꯏꯅꯚꯣꯏꯁꯀꯤ ꯇꯥꯡꯗꯒꯤ ꯅꯨꯃꯤꯠ 180 ꯒꯤ ꯃꯅꯨꯡꯗ ꯁꯞꯂꯥꯌꯔꯗ ꯕꯤꯂꯒꯤ ꯃꯃꯜ ꯑꯃꯁꯨꯡ ꯖꯤꯑꯦꯁꯇꯤ ꯄꯤꯗ꯭ꯔꯕꯗꯤ, ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯗꯨ ꯏꯟꯇꯔꯦꯁ꯭ꯇꯀ ꯂꯣꯌꯅꯅ ꯃꯁꯥꯒꯤ ꯇꯦꯛꯁꯇ ꯑꯃꯨꯛ ꯍꯟꯅ ꯍꯥꯄꯆꯤꯟꯒꯗꯕꯅꯤ (ꯁꯦꯛꯁꯟ 16(2) ꯒꯤ ꯑꯅꯤꯁꯨꯕ ꯄ꯭ꯔꯣꯚꯥꯏꯖꯣ ꯑꯃꯁꯨꯡ ꯔꯨꯜ 37)꯫ ꯃꯇꯨꯡꯗ ꯄꯦꯃꯦꯟꯇ ꯇꯧꯔꯕꯗꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯃꯨꯛ ꯍꯟꯅ ꯂꯧꯕ ꯌꯥꯏ꯫ ꯃꯐꯝ ꯑꯁꯤꯒꯤ "ꯂꯦꯃꯍꯧꯔꯤꯕ › ꯄꯤꯒꯗꯕ" ꯂꯤꯁ꯭ꯇꯅ ꯕꯤꯂꯁꯤꯡ ꯆꯍꯤ ꯃꯇꯨꯡ ꯏꯟꯅ ꯎꯠꯂꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯅꯨꯃꯤꯠ 180 ꯒꯤ ꯃꯅꯥꯛꯇ ꯂꯩꯕ ꯕꯤꯂꯁꯤꯡ ꯃꯌꯦꯛ ꯁꯦꯡꯅ ꯎꯏ꯫

ꯃꯇꯝ ꯂꯤꯃꯤꯠ

ꯕꯤꯜ ꯑꯃꯒꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯗꯨ ꯕꯤꯜ ꯑꯗꯨꯒꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯂꯣꯏꯔꯕꯥ ꯃꯇꯨꯡꯒꯤ 30 ꯅꯣꯚꯦꯝꯕꯔ ꯐꯥꯑꯣꯕ, ꯅꯠꯔꯒ ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯆꯍꯤꯒꯤ ꯔꯤꯇꯔꯟ ꯃꯤꯟꯕꯒꯤ ꯇꯥꯡ ꯐꯥꯑꯣꯕ, ꯀꯅꯥꯅꯣ ꯑꯍꯥꯅꯕ ꯑꯗꯨ ꯐꯥꯑꯣꯕ ꯂꯧꯒꯗꯕꯅꯤ (ꯁꯦꯛꯁꯟ 16(4))꯫ 2026-27 ꯒꯤ ꯕꯤꯜ ꯑꯁꯤ ꯈ꯭ꯕꯥꯏꯗꯒꯤ ꯍꯦꯟꯕꯗ 30 ꯅꯣꯚꯦꯝꯕꯔ 2027 ꯐꯥꯑꯣꯕ ꯀ꯭ꯂꯦꯝ ꯇꯧꯒꯗꯕꯅꯤ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯊꯥꯗꯣꯛꯈꯤꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯥꯡꯏ꯫

ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯐꯪꯗꯕ ꯀ꯭ꯔꯦꯗꯤꯠ

ꯁꯦꯛꯁꯟ 17(5) ꯅ ꯕꯤꯜ ꯆꯨꯝꯂꯕꯁꯨ ꯂꯧꯕ ꯈꯔꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯊꯤꯡꯏ꯫ ꯑꯄꯤꯛꯄ ꯕꯤꯖꯤꯅꯦꯁꯀꯤꯗꯃꯛ ꯃꯇꯝ ꯄꯨꯝꯕꯒꯤꯁꯤꯡ:

• ꯃꯤ 13 ꯐꯥꯑꯣꯕ ꯐꯝꯕ ꯌꯥꯕ ꯀꯥꯔ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄ ꯃꯣꯇꯔ ꯒꯥꯔꯤꯁꯤꯡ, ꯃꯈꯣꯌꯒꯤ ꯁꯦꯃꯗꯣꯛꯄ ꯑꯃꯁꯨꯡ ꯏꯅꯁꯨꯔꯦꯟꯁ, ꯅꯍꯥꯛꯅ ꯒꯥꯔꯤꯒꯤ ꯂꯣꯟ-ꯂꯩꯅꯕ, ꯈꯣꯉꯖꯦꯜ ꯄꯨꯊꯣꯀꯄ ꯅꯠꯔꯒ ꯗ꯭ꯔꯥꯏꯚꯤꯡ ꯇꯝꯕꯤꯕ ꯊꯕꯛ ꯇꯧꯗ꯭ꯔꯕꯗꯤ꯫
• ꯆꯥꯛ-ꯊꯛ, ꯃꯄꯥꯟꯒꯤ ꯀꯦꯇꯔꯤꯡ, ꯕ꯭ꯌꯨꯇꯤ ꯠꯔꯤꯠꯃꯦꯟꯇ, ꯍꯀꯆꯥꯡꯒꯤ ꯁꯦꯕꯥ, ꯀ꯭ꯂꯕ ꯅꯠꯔꯒ ꯖꯤꯃꯒꯤ ꯃꯦꯝꯕꯔꯁꯤꯞ, ꯅꯍꯥꯛꯅꯁꯨ ꯁꯦꯕꯥ ꯑꯗꯨꯃꯛ ꯌꯣꯟꯕ ꯅꯠꯔꯒ ꯑꯥꯏꯟꯅ ꯁ꯭ꯇꯥꯐꯇ ꯄꯤꯅꯕ ꯃꯊꯧ ꯇꯥꯍꯜꯂꯕꯗꯤ ꯅꯠꯇꯅ꯫
• ꯃꯁꯥꯒꯤ ꯌꯨꯝ ꯁꯥꯕ ꯅꯠꯔꯒ ꯁꯦꯃꯗꯣꯛꯄ (ꯄ꯭ꯂꯥꯟꯠ ꯑꯃꯁꯨꯡ ꯃꯦꯁꯤꯅꯔꯤ ꯅꯠꯇꯅ), ꯈꯔꯆꯥ ꯑꯗꯨ ꯂꯟ-ꯊꯨꯃꯗ ꯍꯥꯄꯆꯤꯟꯂꯕꯁꯨ꯫
• ꯃꯥꯡꯈꯤꯕ, ꯍꯨꯔꯥꯅꯈꯤꯕ, ꯃꯥꯡꯍꯟꯈꯤꯕ, ꯔꯥꯏꯠ-ꯑꯣꯐ ꯇꯧꯈꯤꯕ ꯄꯣꯠ, ꯅꯠꯔꯒ ꯈꯨꯗꯣꯜ ꯅꯠꯔꯒ ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ ꯑꯣꯏꯅ ꯄꯤꯈꯤꯕ ꯄꯣꯠ꯫
• ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯃꯗ ꯄꯤꯈꯤꯕ ꯇꯦꯛꯁ, ꯑꯃꯁꯨꯡ ꯃꯤ ꯂꯣꯟꯅꯕ ꯅꯠꯔꯒ ꯈꯉꯂꯒ ꯑꯔꯥꯟꯕ ꯋꯥꯐꯝ ꯄꯤꯔꯀꯄꯒꯤ ꯃꯔꯃꯗ ꯄꯤꯈꯤꯕ ꯇꯦꯛꯁ꯫

ꯀ꯭ꯔꯦꯗꯤꯠ ꯉꯥꯛꯊꯣꯀꯄ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯌꯦꯡꯁꯤꯟꯕ

1. ꯊꯥꯒꯤ ꯄꯔꯆꯦꯖ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫
2. ꯊꯥ ꯑꯗꯨꯒꯤꯃꯛ GSTR-2B ꯖꯤꯑꯦꯁꯇꯤ ꯄꯣꯔꯇꯦꯂꯗ ꯍꯥꯡꯗꯣꯛꯎ꯫
3. ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯑꯅꯤꯃꯛꯇ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯗ ꯂꯩꯕ ꯑꯗꯨꯕꯨ GSTR-2B ꯗ ꯂꯩꯇꯕ ꯕꯤꯜ ꯑꯗꯨ ꯁꯞꯂꯥꯌꯔꯅ ꯑꯄꯂꯣꯗ ꯇꯧꯗꯦ: ꯃꯍꯥꯛꯀꯤ ꯃꯊꯪꯒꯤ ꯔꯤꯇꯔꯅꯒꯤ ꯃꯃꯥꯡꯗ ꯐꯣꯟ ꯇꯧꯕꯤꯌꯨ꯫
4. GSTR-3B ꯗ GSTR-2B ꯗ ꯂꯩꯕ ꯑꯃꯁꯨꯡ ꯊꯤꯡꯗꯕ ꯑꯗꯨꯈꯛ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕꯤꯌꯨ꯫

ꯂꯃꯥꯏ ꯑꯁꯤꯅ ꯃꯇꯝ ꯄꯨꯝꯕꯒꯤ ꯅꯤꯌꯃꯁꯤꯡ ꯇꯥꯀꯏ꯫ ꯀꯦꯄꯤꯇꯦꯜ ꯒꯨꯗꯁ, ꯌꯥꯎꯃꯤꯟꯅꯕ (ꯇꯦꯛꯁ ꯂꯩꯕ ꯑꯃꯁꯨꯡ ꯊꯥꯗꯣꯀꯄ) ꯌꯣꯟꯕ, ꯑꯃꯁꯨꯡ ꯇꯣꯉꯥꯟꯕ ꯀꯔꯤꯒꯨꯝꯕ ꯑꯃꯥ ꯂꯩꯔꯕꯗꯤ ꯀ꯭ꯔꯦꯗꯤꯇꯀꯤ ꯋꯥꯔꯦꯞ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯅ ꯂꯧꯕꯤꯌꯨ꯫