ᱵᱤᱞᱤᱝ › GST ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱷᱚᱨᱢᱮᱴ
GST ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱷᱚᱨᱢᱮᱴ: ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱪᱮᱫ ᱚᱞ ᱞᱟᱹᱠᱛᱤ ᱠᱟᱱᱟ
ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱚ ᱚᱱᱟ ᱵᱤᱞ ᱠᱟᱱᱟ ᱡᱟᱦᱟᱸ ᱫᱚ GST ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱮᱯᱟᱨᱤ GST ᱦᱟᱛᱟᱣ ᱚᱠᱛᱮ ᱮᱢᱟᱭ᱾ ᱜᱨᱟᱦᱟᱠ ᱱᱚᱶᱟ ᱛᱮ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱫᱟᱵᱤ ᱮᱫᱟᱭ, ᱚᱱᱟᱛᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱰᱤᱴᱮᱞ ᱟᱫ ᱞᱮᱱᱠᱷᱟᱱ ᱟᱢᱟᱜ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱴᱟᱠᱟ ᱠᱷᱚᱛᱚᱢᱚᱜᱼᱟ ᱟᱨ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱱᱴᱮᱱᱴ ᱠᱷᱚᱱ ᱫᱤᱥᱟᱹ ᱦᱚᱪᱚ ᱧᱟᱢᱚᱜᱼᱟ᱾ ᱱᱚᱰᱮ CGST Rules ᱨᱮᱭᱟᱜ Rule 46 ᱨᱮᱭᱟᱜ ᱞᱤᱥᱴ ᱥᱚᱦᱚᱡ ᱠᱟᱛᱷᱟ ᱛᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱪᱮᱠᱞᱤᱥᱴ
| ᱰᱤᱴᱮᱞ | ᱢᱮᱱᱮᱛ |
|---|---|
| ᱟᱢᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN | ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱨᱮ ᱡᱮᱞᱮᱠᱟ ᱢᱮᱱᱟᱜᱼᱟ ᱚᱱᱠᱟ ᱜᱮ᱾ |
| ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ | ᱥᱤᱨᱤᱡᱽ ᱞᱮᱠᱟ ᱱᱚᱢᱵᱚᱨ, ᱵᱟᱹᱲᱛᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ 16 ᱟᱠᱷᱚᱨ, ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ ᱨᱮ ᱵᱷᱮᱜᱟᱨ᱾ ᱟᱠᱷᱚᱨ, ᱮᱞ, ᱦᱟᱭᱯᱷᱮᱱ (-) ᱟᱨ ᱥᱞᱮᱥ (/) ᱪᱟᱞᱟᱜᱼᱟ᱾ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ ᱨᱮᱭᱟᱜ ᱱᱤᱭᱚᱢ ᱧᱮᱞ ᱢᱮ᱾ |
| ᱵᱤᱞ ᱮᱢ ᱨᱮᱭᱟᱜ ᱛᱟᱨᱤᱠ | ᱡᱟᱦᱟᱸ ᱫᱤᱱ ᱟᱢ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱮᱭᱟᱨᱟᱢ᱾ |
| ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN | ᱜᱨᱟᱦᱟᱠ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱟᱱ ᱫᱚ GSTIN᱾ |
| ᱢᱟᱨᱟᱝ B2C ᱵᱤᱞ ᱞᱟᱹᱜᱤᱫ ᱜᱨᱟᱦᱟᱠ ᱰᱤᱴᱮᱞ | ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱜᱨᱟᱦᱟᱠ ᱞᱟᱹᱜᱤᱫ, ᱵᱤᱞ ₹50,000 ᱥᱮ ᱚᱱᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱦᱩᱭ ᱠᱷᱟᱱ: ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ, ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱟᱹᱱᱟ, ᱟᱨ ᱨᱟᱡᱽ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱠᱳᱰ᱾ |
| HSN ᱠᱳᱰ (ᱢᱟᱞ) ᱥᱮ SAC (ᱥᱟᱨᱵᱷᱤᱥ) | ᱟᱢᱟᱜ ᱴᱚᱨᱱᱚᱵᱷᱟᱨ ᱞᱮᱠᱟ 4 ᱥᱮ 6 ᱮᱞ᱾ HSN ᱟᱨ SAC ᱠᱳᱰ ᱧᱮᱞ ᱢᱮ᱾ |
| ᱵᱤᱵᱨᱚᱬ, ᱢᱟᱛᱨᱟ ᱟᱨ ᱭᱩᱱᱤᱴ | ᱟᱢ ᱪᱮᱫ ᱵᱤᱠᱨᱤ ᱞᱮᱫᱟᱢ, ᱛᱤᱱᱟᱹᱜ, ᱟᱨ ᱚᱠᱟ ᱭᱩᱱᱤᱴ ᱨᱮ (Nos, Kg, Ltr…)᱾ |
| ᱢᱩᱴ ᱜᱚᱱᱚᱝ ᱟᱨ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱜᱚᱱᱚᱝ | ᱴᱮᱠᱥ ᱞᱟᱦᱟ ᱨᱮᱭᱟᱜ ᱜᱚᱱᱚᱝ, ᱰᱤᱥᱠᱟᱣᱱᱴ ᱛᱟᱭᱚᱢ᱾ |
| ᱴᱮᱠᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱟᱨ ᱴᱟᱠᱟ | CGST ᱟᱨ SGST/UTGST, ᱥᱮ IGST, ᱵᱷᱮᱜᱟᱨ ᱵᱷᱮᱜᱟᱨ ᱛᱮ, ᱟᱨ ᱡᱩᱫᱤ ᱢᱮᱱᱟᱜᱼᱟ ᱮᱱᱠᱷᱟᱱ ᱥᱮᱥ᱾ |
| ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ | ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱛᱮ ᱵᱤᱠᱨᱤ ᱞᱟᱹᱜᱤᱫ, ᱚᱠᱟ ᱨᱟᱡᱽ ᱛᱮ ᱥᱚᱯᱞᱟᱭ ᱥᱮᱴᱮᱨᱚᱜᱼᱟ, ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱥᱟᱶ᱾ |
| ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱟᱹᱱᱟ | ᱡᱩᱫᱤ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱴᱷᱤᱠᱟᱹᱱᱟ ᱠᱷᱚᱱ ᱵᱷᱮᱜᱟᱨ ᱠᱟᱱᱟ᱾ |
| ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ | ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱛᱮ ᱴᱮᱠᱥ ᱫᱚ ᱜᱨᱟᱦᱟᱠ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱥᱮ ᱵᱟᱝ (ᱦᱮᱸ/ᱵᱟᱝ)᱾ |
| ᱥᱟᱭᱤᱱ | ᱟᱢᱟᱜ ᱥᱟᱭᱤᱱ ᱥᱮ ᱰᱤᱡᱤᱴᱟᱞ ᱥᱟᱭᱤᱱ, ᱥᱮ ᱟᱢ ᱡᱟᱦᱟᱸᱭ ᱦᱩᱠᱩᱢ ᱮᱢᱟᱢ ᱩᱱᱤᱭᱟᱜ᱾ (ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱞᱟᱹᱠᱛᱤ ᱵᱟᱹᱱᱩᱜᱼᱟ᱾) |
ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱨᱮ ᱱᱚᱶᱟ ᱡᱚᱛᱚ ᱞᱟᱹᱜᱤᱫ ᱯᱷᱤᱞᱰ ᱢᱮᱱᱟᱜᱼᱟ, ᱟᱨ ᱯᱨᱤᱵᱷᱤᱭᱩ ᱫᱚ ᱱᱚᱶᱟ ᱜᱮ ᱛᱟᱨᱛᱤᱵᱽ ᱨᱮ ᱩᱫᱩᱜ ᱮᱫᱟ᱾
ᱛᱤᱱᱟᱹᱜ ᱠᱚᱯᱤ
- ᱢᱟᱞ: ᱯᱮ ᱠᱚᱯᱤ᱾ ᱚᱨᱤᱡᱤᱱᱟᱞ (ᱜᱨᱟᱦᱟᱠ ᱞᱟᱹᱜᱤᱫ), ᱰᱩᱯᱞᱤᱠᱮᱴ (ᱴᱨᱟᱱᱥᱯᱚᱨᱴᱟᱨ ᱞᱟᱹᱜᱤᱫ), ᱴᱨᱤᱯᱞᱤᱠᱮᱴ (ᱥᱚᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ)᱾
- ᱥᱟᱨᱵᱷᱤᱥ: ᱵᱟᱨ ᱠᱚᱯᱤ᱾ ᱚᱨᱤᱡᱤᱱᱟᱞ (ᱜᱨᱟᱦᱟᱠ ᱞᱟᱹᱜᱤᱫ) ᱟᱨ ᱰᱩᱯᱞᱤᱠᱮᱴ (ᱥᱚᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ)᱾
ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱨᱮ ᱱᱚᱴ ᱟᱨ ᱰᱤᱡᱟᱭᱤᱱ › ᱠᱚᱯᱤ ᱨᱮᱭᱟᱜ ᱞᱮᱵᱮᱞ ᱨᱮ ᱞᱮᱵᱮᱞ ᱵᱟᱪᱷᱟᱣ ᱢᱮ ᱟᱨ ᱡᱚᱛᱚ ᱠᱚᱯᱤ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱫᱷᱟᱣ ᱯᱨᱤᱱᱴ ᱢᱮ᱾
ᱛᱤᱥ ᱮᱢ ᱞᱟᱹᱠᱛᱤ
- ᱢᱟᱞ: ᱢᱟᱞ ᱚᱪᱚᱜ ᱥᱮ ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱞᱟᱦᱟ ᱨᱮ ᱥᱮ ᱚᱱᱟ ᱚᱠᱛᱚ ᱨᱮ᱾
- ᱥᱟᱨᱵᱷᱤᱥ: ᱥᱟᱨᱵᱷᱤᱥ ᱮᱢ ᱛᱟᱭᱚᱢ 30 ᱫᱤᱱ ᱵᱷᱤᱛᱨᱤ (ᱵᱮᱸᱠ, ᱤᱱᱥᱩᱨᱮᱱᱥ ᱠᱚᱢᱯᱟᱱᱤ ᱟᱨ ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱵᱤᱡᱱᱮᱥ ᱞᱟᱹᱜᱤᱫ 45 ᱫᱤᱱ)᱾
ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱜᱨᱟᱦᱟᱠ ᱞᱟᱹᱜᱤᱫ ᱦᱩᱰᱤᱧ ᱵᱤᱞ
ᱡᱚᱠᱷᱚᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱜᱨᱟᱦᱟᱠ ᱴᱷᱮᱱ ᱢᱤᱫ ᱵᱤᱠᱨᱤ ₹200 ᱠᱷᱚᱱ ᱠᱚᱢ ᱠᱟᱱᱟ ᱟᱨ ᱜᱨᱟᱦᱟᱠ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱠᱩᱞᱤᱭᱟ, ᱚᱠᱛᱮ ᱱᱤᱭᱚᱢ ᱫᱚ ᱡᱚᱛᱚ ᱫᱷᱟᱣ ᱵᱤᱞ ᱵᱚᱫᱚᱞ ᱨᱮ ᱫᱤᱱ ᱨᱮᱭᱟᱜ ᱚᱱᱠᱟᱱ ᱡᱚᱛᱚ ᱵᱤᱠᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫᱴᱟᱹᱝ ᱢᱤᱫᱚᱢ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱦᱩᱠᱩᱢ ᱮᱢᱟ᱾
ᱥᱟᱫᱷᱟᱨᱚᱬ ᱵᱷᱩᱞ
- ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱛᱮ ᱵᱤᱠᱨᱤ ᱨᱮ CGST + SGST ᱞᱟᱜᱟᱣ (ᱱᱚᱶᱟ ᱫᱚ IGST ᱦᱩᱭᱩᱜ ᱞᱟᱹᱠᱛᱤ)᱾ ᱚᱠᱟ ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ ᱞᱟᱹᱠᱛᱤ᱾
- ᱢᱤᱫ ᱜᱮ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ ᱨᱮ ᱱᱚᱢᱵᱚᱨ ᱫᱚᱦᱲᱟ ᱮᱦᱚᱵ ᱥᱮ ᱫᱚᱦᱲᱟ ᱵᱮᱵᱷᱟᱨ᱾
- ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ GSTIN ᱵᱟᱝ ᱚᱞ, ᱚᱱᱟᱛᱮ ᱜᱨᱟᱦᱟᱠ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ ᱫᱟᱵᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱭ᱾
- "GST 18%" ᱫᱚ CGST 9% ᱟᱨ SGST 9% ᱨᱮ ᱵᱟᱝ ᱦᱟᱹᱴᱤᱧ ᱠᱟᱛᱮ ᱢᱤᱫ ᱞᱟᱭᱤᱱ ᱨᱮ ᱚᱞ᱾
- ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱰᱤᱞᱟᱨ ᱦᱩᱭ ᱠᱟᱛᱮ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮᱢ (ᱟᱢ ᱫᱚ ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱮᱢ ᱞᱟᱹᱠᱛᱤ)᱾
ᱱᱚᱶᱟ ᱯᱮᱡ ᱫᱚ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱱᱤᱭᱚᱢ ᱥᱚᱦᱚᱡ ᱠᱟᱛᱷᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ ᱮᱫᱟ᱾ ᱱᱤᱭᱚᱢ ᱫᱚ ᱱᱚᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱛᱮ ᱵᱚᱫᱚᱞᱚᱜᱼᱟ, ᱟᱨ ᱟᱡᱟᱜ ᱦᱟᱹᱞᱚᱛ ᱦᱚᱸ ᱢᱮᱱᱟᱜᱼᱟ (ᱮᱠᱥᱯᱚᱨᱴ, SEZ, ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱤᱱᱰᱟᱥᱴᱨᱤ)᱾ ᱱᱚᱶᱟ ᱨᱮ ᱯᱚᱛᱤᱭᱟᱹᱣ ᱞᱟᱦᱟ ᱨᱮ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱱᱴᱮᱱᱴ ᱥᱮ CBIC ᱟᱨ GST portal ᱨᱮᱭᱟᱜ ᱥᱚᱨᱠᱟᱨᱤ ᱯᱮᱡ ᱧᱮᱞ ᱢᱮ᱾
ᱱᱤᱛ ᱜᱮ GST ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱮᱭᱟᱨ ᱢᱮ᱾ ᱯᱷᱨᱤ, ᱞᱚᱜᱤᱱ ᱵᱤᱱ, ᱟᱢᱟᱜ ᱯᱷᱚᱱ ᱨᱮ ᱪᱟᱞᱟᱜᱼᱟ᱾ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡ ᱢᱮ