ꯕꯤꯂꯤꯡ › GST ꯏꯟꯚꯣꯏꯁ ꯐꯣꯔꯃꯦꯠ
GST ꯏꯟꯚꯣꯏꯁ ꯐꯣꯔꯃꯦꯠ: ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯇ ꯀꯔꯤ ꯀꯔꯤ ꯌꯥꯎꯒꯗꯒꯦ
ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯍꯥꯌꯕꯁꯤ GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯌꯣꯟꯕ ꯃꯤꯅ GST ꯂꯧꯔꯀꯄꯗ ꯄꯤꯕ ꯕꯤꯜꯅꯤ꯫ ꯂꯩꯕ ꯃꯤꯅ ꯃꯁꯤ ꯁꯤꯖꯤꯟꯅꯗꯨꯅ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯗꯤꯇꯦꯜ ꯑꯃ ꯃꯥꯡꯂꯕꯗꯤ ꯅꯍꯥꯛꯀꯤ ꯀꯁ꯭ꯇꯃꯔꯅ ꯁꯦꯜ ꯃꯥꯡꯒꯅꯤ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯅ ꯅꯤꯡꯁꯤꯡꯍꯟꯒꯅꯤ꯫ ꯃꯈꯥꯗ ꯂꯩꯕꯁꯤ CGST Rules ꯒꯤ Rule 46 ꯗꯒꯤ ꯂꯧꯈꯤꯕ ꯂꯤꯁ꯭ꯇꯅꯤ, ꯂꯥꯏꯕ ꯋꯥꯍꯩꯗ꯫
ꯆꯦꯛꯂꯤꯁ꯭ꯠ
| ꯗꯤꯇꯦꯜ | ꯃꯁꯤꯒꯤ ꯑꯔꯊ |
|---|---|
| ꯅꯍꯥꯛꯀꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN | ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯈꯤꯕ ꯃꯑꯣꯡ ꯑꯗꯨꯃꯛ꯫ |
| ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔ | ꯃꯇꯨꯡ ꯃꯇꯨꯡ ꯆꯠꯂꯤꯕ ꯅꯝꯕꯔ, ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ, ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯗ ꯇꯣꯞꯄ ꯑꯃ꯫ ꯃꯌꯦꯛ, ꯃꯁꯤꯡ, ꯍꯥꯏꯐꯦꯟ (-) ꯑꯃꯁꯨꯡ ꯁ꯭ꯂꯦꯁ (/) ꯁꯤꯖꯤꯟꯅꯕ ꯌꯥꯏ꯫ ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔꯒꯤ ꯅꯤꯌꯝ ꯌꯦꯡꯕꯤꯌꯨ꯫ |
| ꯏꯁꯨ ꯇꯧꯕ ꯇꯥꯡ | ꯅꯍꯥꯛꯅ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯕ ꯅꯨꯃꯤꯠ꯫ |
| ꯂꯩꯕ ꯃꯤꯒꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN | ꯂꯩꯕ ꯃꯤ ꯑꯗꯨ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕꯗꯤ GSTIN꯫ |
| ꯑꯆꯧꯕ B2C ꯕꯤꯂꯒꯤꯗꯃꯛ ꯂꯩꯕ ꯃꯤꯒꯤ ꯗꯤꯇꯦꯜ | ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯩꯕ ꯃꯤꯒꯤꯗꯃꯛ, ꯕꯤꯜ ₹50,000 ꯅꯠꯔꯒꯥ ꯃꯗꯨꯗꯒꯤ ꯍꯦꯟꯔꯕꯗꯤ: ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ, ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠꯀꯤ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯀꯣꯗ꯫ |
| HSN ꯀꯣꯗ (ꯄꯣꯠꯂꯝ) ꯅꯠꯔꯒꯥ SAC (ꯁꯔꯚꯤꯁ) | ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔ ꯃꯇꯨꯡ ꯏꯟꯅ ꯃꯁꯤꯡ 4 ꯅꯠꯔꯒꯥ 6꯫ HSN ꯑꯃꯁꯨꯡ SAC ꯀꯣꯗ ꯌꯦꯡꯕꯤꯌꯨ꯫ |
| ꯃꯔꯣꯜ, ꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯌꯨꯅꯤꯠ | ꯀꯔꯤ ꯌꯣꯟꯈꯤꯕꯒꯦ, ꯀꯌꯥ ꯌꯣꯟꯈꯤꯕꯒꯦ, ꯑꯃꯁꯨꯡ ꯀꯔꯝꯕ ꯌꯨꯅꯤꯠꯇ (Nos, Kg, Ltr…)꯫ |
| ꯄꯨꯝꯅꯃꯛ ꯚꯦꯜꯌꯨ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ | ꯗꯤꯁꯀꯥꯎꯟꯠ ꯂꯧꯊꯣꯛꯂꯕ ꯃꯇꯨꯡꯗ, ꯇꯦꯛꯁ ꯍꯥꯄꯆꯤꯟꯗ꯭ꯔꯤꯉꯩꯒꯤ ꯚꯦꯜꯌꯨ꯫ |
| ꯇꯦꯛꯁꯀꯤ ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯁꯦꯜ | CGST ꯑꯃꯁꯨꯡ SGST/UTGST, ꯅꯠꯔꯒꯥ IGST, ꯇꯣꯉꯥꯟꯅ ꯎꯠꯀꯗꯕꯅꯤ, ꯁꯦꯁ ꯂꯩꯔꯕꯗꯤ ꯃꯁꯤꯁꯨ꯫ |
| ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ | ꯁꯞꯂꯥꯏ ꯆꯠꯂꯤꯕ ꯁ꯭ꯇꯦꯠ, ꯃꯁꯤꯒꯤ ꯃꯤꯡꯒ ꯂꯣꯌꯅꯅ, ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇ ꯌꯣꯟꯕꯒꯤꯗꯃꯛ꯫ |
| ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ | ꯂꯩꯕ ꯃꯤꯒꯤ ꯑꯦꯗ꯭ꯔꯦꯁꯇꯒꯤ ꯇꯣꯉꯥꯟꯔꯕꯗꯤ꯫ |
| ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ | ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯗ ꯂꯩꯕ ꯃꯤꯅ ꯇꯦꯛꯁ ꯄꯤꯒꯗꯕꯔꯥ (Yes/No)꯫ |
| ꯁꯥꯏꯟ | ꯅꯍꯥꯛꯀꯤ ꯁꯥꯏꯟ ꯅꯠꯔꯒꯥ ꯗꯤꯖꯤꯇꯦꯜ ꯁꯥꯏꯟ, ꯅꯠꯔꯒꯥ ꯅꯍꯥꯛꯅ ꯑꯣꯊꯣꯔꯥꯏꯖ ꯇꯧꯔꯕ ꯀꯅꯥꯒꯨꯝꯕ ꯑꯃꯒꯤ꯫ (ꯏ-ꯏꯟꯚꯣꯏꯁꯇ ꯃꯊꯧ ꯇꯥꯗꯦ꯫) |
ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯑꯁꯤꯗ ꯃꯁꯤꯒꯤ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯐꯤꯜꯗ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯌꯦꯡꯕꯗ ꯃꯈꯣꯌ ꯃꯁꯤꯒꯤ ꯑꯔꯤꯕ ꯑꯗꯨꯃꯛꯇ ꯎꯠꯂꯤ꯫
ꯀꯣꯄꯤ ꯀꯌꯥ ꯃꯊꯧ ꯇꯥꯕꯒꯦ
- ꯄꯣꯠꯂꯝ: ꯀꯣꯄꯤ ꯑꯍꯨꯝ꯫ ꯑꯣꯔꯤꯖꯤꯅꯦꯜ (ꯀꯁ꯭ꯇꯃꯔꯒꯤꯗꯃꯛ), ꯗꯨꯞꯂꯤꯀꯦꯠ (ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯔꯒꯤꯗꯃꯛ), ꯇ꯭ꯔꯤꯞꯂꯤꯀꯦꯠ (ꯁꯞꯂꯥꯏꯌꯔꯒꯤꯗꯃꯛ)꯫
- ꯁꯔꯚꯤꯁ: ꯀꯣꯄꯤ ꯑꯅꯤ꯫ ꯑꯣꯔꯤꯖꯤꯅꯦꯜ (ꯀꯁ꯭ꯇꯃꯔꯒꯤꯗꯃꯛ) ꯑꯃꯁꯨꯡ ꯗꯨꯞꯂꯤꯀꯦꯠ (ꯁꯞꯂꯥꯏꯌꯔꯒꯤꯗꯃꯛ)꯫
ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔꯗ ꯅꯣꯠ ꯑꯃꯁꯨꯡ ꯗꯤꯖꯥꯏꯟ › ꯀꯣꯄꯤꯒꯤ ꯂꯦꯕꯦꯜ ꯗꯒꯤ ꯂꯦꯕꯦꯜ ꯈꯅꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯀꯣꯄꯤ ꯈꯨꯗꯤꯡꯒꯤꯗꯃꯛ ꯑꯃꯨꯛ ꯑꯃꯨꯛ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫
ꯀꯗꯥꯌꯗ ꯏꯁꯨ ꯇꯧꯒꯗꯒꯦ
- ꯄꯣꯠꯂꯝ: ꯄꯣꯠꯂꯝ ꯂꯧꯊꯣꯛꯠꯔꯤꯉꯩ ꯅꯠꯔꯒꯥ ꯗꯦꯂꯤꯚꯔꯤ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯅꯠꯔꯒꯥ ꯃꯇꯝ ꯑꯗꯨꯃꯛꯇ꯫
- ꯁꯔꯚꯤꯁ: ꯁꯔꯚꯤꯁ ꯄꯤꯔꯕ ꯃꯇꯨꯡꯗ ꯅꯨꯃꯤꯠ 30 ꯒꯤ ꯃꯅꯨꯡꯗ (ꯕꯦꯡꯛ, ꯏꯟꯁ꯭ꯌꯨꯔꯦꯟꯁ ꯀꯝꯄꯦꯅꯤ ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯥꯟꯁꯀꯤ ꯕꯤꯖꯅꯦꯁ ꯈꯔꯒꯤꯗꯃꯛ ꯅꯨꯃꯤꯠ 45)꯫
ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯩꯕ ꯃꯤꯁꯤꯡꯗ ꯑꯄꯤꯛꯄ ꯕꯤꯜ
ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯩꯕ ꯃꯤ ꯑꯃꯗ ꯌꯣꯟꯕ ꯑꯃꯒꯤ ꯁꯦꯜ ₹200 ꯗꯒꯤ ꯍꯟꯊꯔꯕꯗꯤ ꯑꯃꯁꯨꯡ ꯂꯩꯕ ꯃꯤ ꯑꯗꯨꯅ ꯏꯟꯚꯣꯏꯁ ꯍꯥꯏꯗ꯭ꯔꯕꯗꯤ, ꯃꯇꯝ ꯈꯨꯗꯤꯡꯗ ꯕꯤꯜ ꯁꯦꯝꯕꯒꯤ ꯃꯍꯨꯠꯇ ꯅꯨꯃꯤꯠ ꯑꯗꯨꯒꯤ ꯑꯁꯤꯒꯨꯝꯕ ꯌꯣꯟꯕ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛ ꯄꯨꯟꯁꯤꯜꯂꯕ (consolidated) ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯁꯦꯝꯕ ꯅꯤꯌꯃꯅ ꯌꯥꯍꯜꯂꯤ꯫
ꯌꯥꯝꯅ ꯊꯣꯛꯂꯤꯕ ꯑꯁꯣꯏꯕꯁꯤꯡ
- ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇ ꯌꯣꯟꯕꯗ CGST + SGST ꯂꯧꯕ (IGST ꯂꯧꯒꯗꯕꯅꯤ)꯫ ꯀꯔꯝꯕ ꯇꯦꯛꯁ ꯂꯧꯒꯗꯒꯦ꯫
- ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯑꯃꯗꯨꯃꯛꯇ ꯅꯝꯕꯔ ꯑꯍꯧꯕꯗꯒꯤ ꯍꯧꯕ ꯅꯠꯔꯒꯥ ꯑꯃꯨꯛ ꯍꯟꯅ ꯁꯤꯖꯤꯟꯅꯕ꯫
- ꯂꯩꯕ ꯃꯤꯒꯤ GSTIN ꯊꯥꯗꯣꯛꯄ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯂꯩꯕ ꯃꯤꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯉꯃꯗꯦ꯫
- “GST 18%” ꯍꯥꯌꯅ ꯂꯥꯏꯟ ꯑꯃꯈꯛꯇꯗ ꯏꯕ, CGST 9% ꯑꯃꯁꯨꯡ SGST 9% ꯑꯣꯏꯅ ꯈꯥꯌꯗꯣꯛꯇꯕ꯫
- ꯅꯍꯥꯛ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯑꯣꯏꯔꯒꯥ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯏꯁꯨ ꯇꯧꯕ (ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯏꯁꯨ ꯇꯧꯒꯗꯕꯅꯤ)꯫
ꯄꯦꯖ ꯑꯁꯤꯅ ꯑꯐꯝꯕ ꯅꯤꯌꯃꯁꯤꯡ ꯂꯥꯏꯕ ꯋꯥꯍꯩꯗ ꯇꯥꯀꯄꯤꯔꯤ꯫ ꯅꯤꯌꯃꯁꯤꯡ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟꯅ ꯍꯣꯡꯏ, ꯑꯃꯁꯨꯡ ꯑꯈꯟꯅꯕ ꯀꯦꯁꯁꯤꯡ ꯂꯩ (ꯑꯦꯛꯁꯄꯣꯔꯠ, SEZ, ꯏ-ꯏꯟꯚꯣꯏꯁꯤꯡ, ꯑꯈꯟꯅꯕ ꯏꯟꯗꯁ꯭ꯠꯔꯤꯁꯤꯡ)꯫ ꯃꯁꯤꯗ ꯊꯥꯖꯕ ꯊꯃꯗ꯭ꯔꯤꯉꯩꯗ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯀꯥ ꯅꯠꯔꯒꯥ ꯑꯣꯐꯤꯁꯤꯑꯦꯜ CBIC ꯑꯃꯁꯨꯡ GST portal ꯒꯤ ꯄꯦꯖꯁꯤꯡꯗ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ GST ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯕꯤꯌꯨ꯫ ꯐ꯭ꯔꯤ, ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ, ꯅꯍꯥꯛꯀꯤ ꯐꯣꯟꯗ ꯊꯕꯛ ꯇꯧꯏ꯫ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯎ