ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱪᱟᱨᱡ, ᱰᱤᱥᱠᱟᱣᱩᱱᱴ, TCS ᱟᱨ ᱨᱟᱣᱩᱱᱰ ᱚᱯᱷ
ᱜᱨᱟᱦᱚᱠ ᱠᱷᱚᱱ ᱦᱟᱛᱟᱣ ᱵᱷᱟᱲᱟ, ᱯᱮᱠᱤᱝ ᱥᱮ ᱤᱱᱥᱩᱨᱮᱱᱥ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ ᱨᱮᱭᱟᱜ ᱦᱟᱹᱴᱤᱧ ᱠᱟᱱᱟ᱾ ᱵᱤᱞ ᱨᱮ ᱩᱫᱩᱜ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ᱚᱱᱟ ᱠᱚᱢᱟᱭ᱾ TCS ᱫᱚ ᱪᱮᱛᱟᱱ ᱛᱮ ᱦᱟᱛᱟᱣ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ ᱠᱟᱱᱟ᱾ ᱱᱚᱸᱰᱮ ᱡᱚᱛᱚ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱪᱮᱫ ᱞᱮᱠᱟ ᱪᱟᱞᱟᱜᱼᱟ ᱚᱱᱟ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- ᱞᱟᱭᱤᱱ ᱨᱮ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ᱾ ᱰᱤᱥᱠᱟᱣᱱᱴ % ᱨᱮ ᱚᱞ ᱢᱮ; ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ᱛᱟᱭᱚᱢ ᱫᱟᱢ ᱨᱮ GST ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ᱾
- ᱵᱟᱹᱲᱛᱤ ᱪᱟᱨᱡ᱾ ᱪᱟᱨᱡ ᱥᱮᱞᱮᱫ ᱢᱮ (ᱵᱷᱟᱲᱟ, ᱯᱮᱠᱤᱝ…) ᱚᱛᱟᱭ ᱢᱮ: ᱪᱟᱨᱡ ᱧᱩᱛᱩᱢ ᱢᱮ, ᱴᱟᱠᱟ (₹) ᱟᱨ GST ᱨᱮᱴ ᱚᱞ ᱢᱮ, ᱥᱮ ᱢᱩᱬᱩᱛ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱞᱟᱹᱜᱤᱫ ᱢᱩᱬᱩᱛ ᱟᱭᱴᱚᱢ ᱞᱮᱠᱟ᱾
- TCS (ᱦᱟᱛᱟᱣ ᱞᱟᱹᱠᱛᱤ ᱠᱷᱟᱱ ᱜᱮ)᱾ ᱱᱚᱶᱟ ᱵᱤᱞ ᱨᱮ TCS ᱦᱟᱛᱟᱣ ᱢᱮ ᱴᱤᱠ ᱢᱮ, ᱥᱮᱠᱥᱚᱱ ᱟᱨ ᱪᱮᱫ ᱨᱮ ᱵᱟᱪᱷᱟᱣ ᱢᱮ (TCS ᱨᱮᱴ (%) ᱵᱷᱚᱨᱚᱣᱚᱜᱼᱟ), ᱠᱤᱱᱤᱡᱤᱡ ᱨᱮᱭᱟᱜ PAN ᱡᱟᱹᱪ ᱢᱮ (GSTIN ᱠᱷᱚᱱ ᱦᱟᱛᱟᱣ), ᱟᱨ TCS ᱪᱮᱫ ᱨᱮ ᱵᱟᱪᱷᱟᱣ ᱢᱮ: GST ᱥᱟᱶ ᱵᱤᱞ ᱴᱟᱠᱟ ᱥᱮ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱷᱮᱞᱭᱩ᱾
- ᱨᱟᱣᱩᱱᱰ ᱚᱯᱷ᱾ ᱥᱮᱴᱮᱨ ᱴᱟᱠᱟ ᱛᱮ ᱨᱟᱣᱩᱱᱰ ᱞᱟᱹᱜᱤᱫ ᱡᱚᱛᱚ ᱨᱟᱣᱩᱱᱰ ᱢᱮ ᱴᱤᱠ ᱢᱮ; ᱯᱷᱚᱨᱚᱠ ᱨᱟᱣᱩᱱᱰ ᱚᱯᱷ ᱞᱮᱠᱟ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
18% ᱨᱮ ₹10,000 ᱡᱤᱱᱤᱥ, ᱰᱤᱥᱠᱟᱣᱩᱱᱴ 5%, ᱵᱷᱟᱲᱟ ₹500 "ᱢᱩᱬᱩᱛ ᱟᱭᱴᱚᱢ ᱞᱮᱠᱟ": ᱴᱮᱠᱥᱮᱵᱚᱞ ₹9,500 + ₹500 = ₹10,000; GST ₹1,800; ᱡᱚᱛᱚ ₹11,800᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
ᱥᱚᱯᱞᱟᱭᱟᱨ ᱦᱟᱛᱟᱣ ᱵᱷᱟᱲᱟ, ᱯᱮᱠᱤᱝ ᱟᱨ ᱤᱱᱥᱩᱨᱮᱱᱥ ᱵᱷᱮᱞᱭᱩ ᱨᱮᱭᱟᱜ ᱦᱟᱹᱴᱤᱧ ᱠᱟᱱᱟ (section 15(2)(c), CGST Act)᱾ TCS 1 April 2026 ᱠᱷᱚᱱ Income-tax Act, 2025 ᱨᱮᱭᱟᱜ section 394 (ᱢᱟᱨᱮ section 206C) ᱞᱮᱠᱟ ᱦᱟᱛᱟᱣᱚᱜᱼᱟ; ᱴᱷᱤᱠ PAN ᱵᱟᱹᱱᱩᱜ ᱠᱷᱟᱱ ᱵᱟᱹᱲᱛᱤ ᱨᱮᱴ ᱞᱟᱹᱜᱩᱜᱼᱟ (section 397(2))᱾ ᱡᱤᱱᱤᱥ ᱟᱠᱨᱤᱧ ᱨᱮ TCS (ᱢᱟᱨᱮ 206C(1H)) 1 April 2025 ᱨᱮ ᱢᱩᱪᱟᱹᱫ ᱮᱱᱟ᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- GST ᱵᱟᱹᱱᱩᱜ ᱵᱷᱟᱲᱟ ᱟᱞᱟᱜ ᱵᱤᱞ ᱞᱮᱠᱟ᱾ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱦᱟᱛᱟᱣ ᱠᱷᱟᱱ ᱚᱱᱟ ᱨᱮ ᱡᱤᱱᱤᱥ ᱞᱮᱠᱟ GST ᱞᱟᱹᱜᱩᱜᱼᱟ; ᱪᱟᱨᱡ ᱥᱮᱞᱮᱫ ᱢᱮ ᱵᱮᱵᱷᱟᱨ ᱢᱮ᱾
- ᱡᱚᱛᱚ ᱵᱤᱞ ᱨᱮ TCS᱾ ᱟᱹᱭᱫᱟᱹᱨ ᱠᱩᱞᱤ ᱠᱷᱟᱱ ᱜᱮ TCS ᱦᱟᱛᱟᱣ ᱢᱮ (ᱡᱮᱞᱮᱠᱟ ᱥᱠᱨᱮᱯ, ᱵᱤᱨ ᱡᱤᱱᱤᱥ, ᱛᱤᱱᱟᱹᱜ ᱢᱚᱴᱚᱨ ᱜᱟᱹᱰᱤ)᱾
ᱱᱤᱛᱚᱜ ᱠᱩᱨᱩᱢᱩᱴᱩᱭ ᱢᱮ: ᱱᱚᱶᱟ ᱯᱷᱨᱤ ᱠᱟᱱᱟ ᱟᱨ ᱞᱚᱜᱤᱱ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡᱽ ᱢᱮ