ꯕꯤꯂꯤꯡ › ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ

ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ: ꯐꯣꯔꯃꯦꯠ ꯑꯃꯁꯨꯡ ꯀꯗꯥꯌꯗ ꯁꯤꯖꯤꯟꯅꯒꯗꯒꯦ

ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯍꯥꯌꯕꯁꯤ GST ꯌꯥꯎꯗꯕ ꯕꯤꯜꯅꯤ꯫ ꯌꯣꯟꯕ ꯃꯤꯅ ꯇꯦꯛꯁ ꯂꯧꯕ ꯉꯃꯗꯕ ꯃꯇꯃꯗ ꯏꯁꯨ ꯇꯧꯏ: ꯌꯣꯟꯕ ꯃꯤ ꯑꯗꯨ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯃꯗ ꯂꯩꯔꯕꯗꯤ, ꯅꯠꯔꯒꯥ ꯌꯣꯟꯂꯤꯕ ꯄꯣꯠꯂꯝ ꯑꯗꯨ GST ꯗꯒꯤ ꯃꯥꯐ (exempt) ꯑꯣꯏꯔꯕꯗꯤ꯫

ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯀꯅꯥꯅ ꯏꯁꯨ ꯇꯧꯕꯒꯦ

• ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔꯁꯤꯡ: ꯃꯈꯣꯌꯅ ꯇꯔꯅꯑꯣꯚꯔꯗ ꯂꯦꯞꯂꯕ ꯔꯦꯠ ꯑꯃꯗ ꯇꯦꯛꯁ ꯄꯤꯏ ꯑꯃꯁꯨꯡ ꯂꯩꯕ ꯃꯤꯁꯤꯡꯗꯒꯤ GST ꯂꯧꯕ ꯌꯥꯗꯦ꯫
• GST ꯂꯧꯗꯕ ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁ ꯌꯣꯟꯂꯤꯕ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯌꯣꯟꯕ ꯃꯤꯁꯤꯡ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯑꯅꯧꯕ ꯍꯩ-ꯃꯔꯥꯡ ꯑꯃꯁꯨꯡ ꯍꯩꯕ-ꯃꯅꯥ, ꯑꯅꯧꯕ ꯁꯉꯣꯝ, ꯅꯠꯔꯒꯥ ꯂꯝꯕꯤ ꯈꯔꯒꯤ ꯑꯦꯖꯨꯀꯦꯁꯟ ꯑꯃꯁꯨꯡ ꯍꯦꯜꯊ ꯁꯔꯚꯤꯁ꯫

ꯌꯣꯟꯕ ꯑꯃꯗ ꯇꯦꯛꯁ ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯂꯧꯗꯕ ꯑꯥꯏꯇꯦꯝ ꯑꯅꯤꯃꯛ ꯌꯥꯎꯔꯕꯗꯤ, invoice-cum-bill of supply ꯑꯃꯈꯛꯇ ꯏꯁꯨ ꯇꯧꯕ ꯌꯥꯏ꯫

ꯃꯁꯤꯗ ꯀꯔꯤ ꯀꯔꯤ ꯌꯥꯎꯒꯗꯒꯦ

• ꯅꯍꯥꯛꯀꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN꯫
• ꯁꯤꯔꯤꯑꯦꯜ ꯅꯝꯕꯔ, ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ, ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯗ ꯇꯣꯞꯄ ꯑꯃ꯫
• ꯏꯁꯨ ꯇꯧꯕ ꯇꯥꯡ꯫
• ꯂꯩꯕ ꯃꯤꯒꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯑꯃꯁꯨꯡ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕꯗꯤ GSTIN꯫
• HSN ꯅꯠꯔꯒꯥ SAC ꯀꯣꯗ, ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁꯀꯤ ꯃꯔꯣꯜ ꯑꯃꯁꯨꯡ ꯚꯦꯜꯌꯨ꯫
• ꯅꯍꯥꯛꯀꯤ ꯁꯥꯏꯟ ꯅꯠꯔꯒꯥ ꯅꯍꯥꯛꯅ ꯑꯣꯊꯣꯔꯥꯏꯖ ꯇꯧꯔꯕ ꯀꯅꯥꯒꯨꯝꯕ ꯑꯃꯒꯤ꯫

ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔꯁꯤꯡꯅ ꯃꯁꯤꯁꯨ ꯏꯒꯗꯕꯅꯤ: "Composition taxable person, not eligible to collect tax on supplies" (ꯕꯤꯜ ꯑꯁꯤ ꯏꯪꯂꯤꯁꯇ ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏꯕꯅ ꯂꯥꯏꯟ ꯑꯁꯤꯁꯨ ꯏꯪꯂꯤꯁꯇꯅꯤ)꯫ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯃꯦꯀꯔꯅ ꯂꯥꯏꯟ ꯑꯁꯤ ꯃꯁꯥꯃꯛ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫

ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯒꯨꯝꯅ, ꯕꯤꯜ ꯍꯥꯏꯗꯕ ꯃꯤ ꯑꯃꯗ ₹200 ꯗꯒꯤ ꯍꯟꯊꯕ ꯌꯣꯟꯕꯒꯤꯗꯃꯛ ꯕꯤꯜ ꯃꯊꯧ ꯇꯥꯗꯦ, ꯅꯨꯃꯤꯠ ꯈꯨꯗꯤꯡꯒꯤ ꯁꯝꯃꯔꯤ ꯊꯝꯂꯕꯗꯤ꯫

ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ

ꯑꯃ ꯁꯦꯝꯕꯤꯌꯨ

ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯇꯨꯅ ꯃꯈꯜ ꯑꯣꯏꯅ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯈꯅꯕꯤꯌꯨ꯫ GST ꯀꯣꯂꯝꯁꯤꯡ ꯃꯥꯡꯒꯅꯤ, ꯄꯨꯝꯅꯃꯛ ꯃꯁꯜꯗ ꯇꯦꯛꯁ ꯎꯠꯔꯣꯏ, ꯑꯃꯁꯨꯡ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯅꯣꯠ ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏꯒꯅꯤ꯫