ꯏꯟꯚꯣꯏꯁꯇ ꯆꯥꯔꯖ, ꯗꯤꯁ꯭ꯀꯥꯎꯟꯠ, TCS ꯑꯃꯁꯨꯡ ꯔꯥꯎꯟꯗ ꯑꯣꯐ
ꯀꯁ꯭ꯇꯃꯔꯗ ꯕꯤꯜ ꯇꯧꯕ ꯐ꯭ꯔꯦꯠ, ꯄꯦꯀꯤꯡ ꯅꯠꯇ꯭ꯔꯒ ꯏꯟꯁꯨꯔꯦꯟꯁ taxable value ꯒꯤ ꯁꯔꯨꯛꯅꯤ꯫ ꯕꯤꯂꯗ ꯎꯠꯄ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯇꯅ ꯃꯁꯤ ꯍꯟꯊꯍꯜꯂꯤ꯫ TCS ꯑꯁꯤ ꯃꯊꯛꯇ ꯂꯧꯕ ꯏꯟꯀꯝ ꯇꯦꯛꯁꯅꯤ꯫ ꯃꯁꯤꯗ ꯃꯈꯣꯌ ꯈꯨꯗꯤꯡꯃꯛ ꯏꯟꯚꯣꯏꯁꯇ ꯀꯔꯝꯅ ꯆꯪꯕꯒꯦ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯂꯥꯏꯟ ꯑꯃꯗ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯠ꯫ ꯗꯤꯁꯀꯥꯎꯟꯠ % ꯗ ꯏꯕꯤꯌꯨ; GST ꯑꯁꯤ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯠꯀꯤ ꯃꯇꯨꯡꯒꯤ ꯃꯃꯂꯗ ꯊꯤꯔꯤ꯫
- ꯑꯍꯦꯟꯕ ꯆꯥꯔꯖ꯫ ꯆꯥꯔꯖ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ (ꯚꯥꯗꯥ, ꯄꯦꯀꯤꯡ…) ꯅꯝꯕꯤꯌꯨ: ꯆꯥꯔꯖ ꯒꯤ ꯃꯃꯤꯡ ꯏꯕꯤꯌꯨ, ꯁꯦꯟ (₹) ꯑꯃꯁꯨꯡ GST ꯔꯦꯠ ꯏꯕꯤꯌꯨ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯔꯨꯑꯣꯏꯕ ꯄꯣꯠꯂꯃꯒꯤ ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯅꯕ ꯃꯔꯨꯑꯣꯏꯕ ꯑꯥꯏꯇꯦꯝꯒꯨꯝꯅ ꯈꯟꯕꯤꯌꯨ꯫
- TCS (ꯂꯧꯒꯗꯕ ꯑꯣꯏꯔꯕꯗ ꯈꯛꯇ)꯫ ꯕꯤꯜ ꯑꯁꯤꯗꯥ TCS ꯂꯧꯕꯤꯌꯨ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ, ꯁꯦꯀꯁꯟ ꯑꯃꯁꯨꯡ ꯀꯔꯤꯗꯥ ꯈꯟꯕꯤꯌꯨ (TCS ꯔꯦꯠ (%) ꯃꯄꯨꯡ ꯐꯥꯏ), ꯂꯩꯕ ꯃꯤꯒꯤ PAN ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ (GSTIN ꯗꯒꯤ ꯂꯧꯏ), ꯑꯃꯁꯨꯡ TCS ꯀꯔꯤꯗꯥ ꯈꯟꯕꯤꯌꯨ: GST ꯌꯥꯎꯕ ꯕꯤꯂꯒꯤ ꯑꯦꯃꯥꯎꯟꯠ ꯅꯠꯇ꯭ꯔꯒ Taxable value꯫
- ꯔꯥꯎꯟꯗ ꯑꯣꯐ꯫ ꯅꯛꯄ ꯔꯨꯄꯤꯗ ꯔꯥꯎꯟꯗ ꯇꯧꯅꯕ ꯄꯨꯝꯅꯃꯛ ꯃꯁꯜ ꯔꯥꯎꯟꯗ ꯑꯣꯐ ꯇꯧꯕ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ; ꯈꯦꯠꯅꯕ ꯑꯗꯨ ꯔꯥꯎꯟꯗ ꯑꯣꯐ ꯑꯣꯏꯅ ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
₹10,000 ꯒꯤ ꯄꯣꯠꯂꯝ 18% ꯗ, ꯗꯤꯁ꯭ꯀꯥꯎꯟꯠ 5%, ꯐ꯭ꯔꯦꯠ ₹500 "ꯃꯔꯨꯑꯣꯏꯕ ꯑꯥꯏꯇꯦꯝꯒꯨꯝꯅ": taxable ₹9,500 + ₹500 = ₹10,000; GST ₹1,800; ꯄꯨꯝꯅꯃꯛ ₹11,800꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
ꯁꯞꯂꯥꯌꯔꯅ ꯂꯧꯕ ꯐ꯭ꯔꯦꯠ, ꯄꯦꯀꯤꯡ ꯑꯃꯁꯨꯡ ꯏꯟꯁꯨꯔꯦꯟꯁ ꯚꯦꯜꯌꯨꯒꯤ ꯁꯔꯨꯛꯅꯤ (section 15(2)(c), CGST Act)꯫ TCS ꯑꯦꯞꯔꯤꯜ 1, 2026 ꯗꯒꯤ Income-tax Act, 2025 ꯒꯤ section 394 (ꯃꯃꯥꯡꯗ section 206C) ꯒꯤ ꯃꯈꯥꯗ ꯂꯧꯏ; ꯆꯨꯝꯕ PAN ꯂꯩꯇꯕꯗ ꯍꯦꯟꯕ ꯔꯦꯠ ꯆꯠꯂꯤ (section 397(2))꯫ ꯄꯣꯠꯂꯝ ꯌꯣꯟꯕꯗ TCS (ꯑꯔꯤꯕ 206C(1H)) ꯑꯦꯞꯔꯤꯜ 1, 2025 ꯗ ꯂꯣꯏꯈꯤ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯐ꯭ꯔꯦꯠ ꯑꯁꯤ GST ꯌꯥꯎꯗꯕ ꯇꯣꯉꯥꯟꯕ ꯕꯤꯜ ꯑꯣꯏꯅ ꯍꯥꯄꯆꯤꯟꯕ꯫ ꯏꯟꯚꯣꯏꯁꯇ ꯂꯧꯔꯕꯗ ꯄꯣꯠꯂꯃꯒꯨꯝꯅ GST ꯂꯧꯏ; ꯆꯥꯔꯖ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
- ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛꯇ TCS꯫ ꯑꯥꯏꯟꯅ ꯍꯪꯂꯕ ꯃꯐꯃꯗ ꯈꯛꯇ TCS ꯂꯧꯕꯤꯌꯨ (ꯈꯨꯗꯝ ꯁ꯭ꯛꯔꯦꯞ, ꯎꯃꯪꯒꯤ ꯄꯣꯠ, ꯃꯣꯇꯔ ꯒꯥꯔꯤ ꯈꯔ)꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ