ꯀꯦꯁ ꯃꯦꯃꯣ › ꯀꯦꯁ ꯃꯦꯃꯣ ꯅꯠꯔꯒꯥ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ
GST ꯗ ꯀꯦꯁ ꯃꯦꯃꯣ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ
ꯗꯨꯀꯥꯅꯒꯤ ꯃꯄꯨꯁꯤꯡꯅ ꯌꯥꯝꯅ ꯀꯌꯥꯗ ꯀꯦꯁ ꯃꯦꯃꯣꯅ ꯃꯇꯤꯛ ꯆꯥꯕꯔꯥ ꯍꯥꯌꯅ ꯍꯪꯏ꯫ ꯄꯥꯎꯈꯨꯝ ꯑꯁꯤ ꯋꯥꯐꯝ ꯑꯃꯗ ꯃꯈꯥ ꯄꯣꯟꯏ: ꯅꯍꯥꯛ GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕꯔꯥ, ꯑꯃꯁꯨꯡ ꯇꯧꯔꯕꯗꯤ, ꯀꯔꯝꯕ ꯁ꯭ꯀꯤꯃꯒꯤ ꯃꯈꯥꯗꯅꯣ?
ꯀꯅꯥꯅ ꯀꯔꯤ ꯄꯤꯕꯒꯦ
| ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁ | GST ꯅ ꯀꯔꯤ ꯍꯥꯏꯕꯒꯦ | ꯀꯗꯥꯌꯗ ꯁꯦꯝꯒꯗꯒꯦ |
|---|---|---|
| GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ | GST ꯒꯤ ꯃꯈꯥꯗ ꯀꯔꯤꯁꯨ ꯍꯥꯏꯗꯦ꯫ ꯀꯦꯁ ꯃꯦꯃꯣ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯃꯌꯥꯝꯒꯤ ꯕꯤꯂꯅꯤ꯫ GST ꯎꯠꯀꯅꯨ ꯅꯠꯔꯒꯥ ꯂꯧꯒꯅꯨ꯫ | ꯃꯦꯀꯔ ꯑꯁꯤ, GST ꯑꯣꯐ ꯇꯧꯗꯨꯅ |
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ, ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯝ | “composition taxable person, not eligible to collect tax on supplies” ꯍꯥꯌꯕ ꯋꯥꯍꯩ ꯌꯥꯎꯕ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ | ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ (ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ) |
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ, ꯔꯦꯒꯨꯂꯔ ꯁ꯭ꯀꯤꯝ | ꯇꯦꯛꯁ ꯂꯩꯕ ꯌꯣꯟꯕ ꯈꯨꯗꯤꯡꯒꯤꯗꯃꯛ GST ꯅꯤꯌꯃꯅ ꯂꯤꯁ꯭ꯠ ꯇꯧꯔꯕ ꯗꯤꯇꯦꯜ ꯌꯥꯎꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ | ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ (ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ) |
ꯈꯦꯠꯅꯕ ꯑꯗꯨ ꯌꯦꯡꯂꯒꯥ
| ꯀꯦꯁ ꯃꯦꯃꯣ | ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ | |
|---|---|---|
| ꯀꯅꯥꯅ ꯁꯦꯝꯕꯒꯦ | ꯗꯨꯀꯥꯟ ꯀꯔꯤꯒꯨꯝꯕ ꯑꯃꯅ, ꯌꯥꯝꯅ ꯀꯌꯥ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕꯁꯤꯡ | GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯅꯦꯁꯁꯤꯡ |
| GSTIN, HSN ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯈꯥꯌꯗꯣꯀꯄ | ꯃꯊꯧ ꯇꯥꯗꯦ | ꯃꯊꯧ ꯇꯥꯏ (HSN ꯒꯤ ꯃꯁꯤꯡ ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔꯗ ꯃꯈꯥ ꯄꯣꯟꯏ) |
| ꯀꯁ꯭ꯇꯃꯔꯅ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯌꯥꯕꯔꯥ | ꯌꯥꯗꯦ | ꯌꯥꯏ, ꯀꯁ꯭ꯇꯃꯔ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯑꯃꯁꯨꯡ ꯑꯇꯩ ꯀꯟꯗꯤꯁꯅꯁꯤꯡ ꯃꯄꯨꯡ ꯐꯥꯔꯕꯗꯤ |
| GST ꯔꯤꯇꯔꯟꯗ ꯆꯪꯕꯔꯥ | ꯆꯪꯗꯦ | ꯆꯪꯏ |
| ꯄꯦꯃꯦꯟꯠ | ꯌꯥꯝꯅ ꯀꯌꯥꯗ ꯃꯐꯝ ꯑꯗꯨꯃꯛꯇ ꯄꯤꯏ | ꯍꯧꯖꯤꯛ ꯅꯠꯔꯒꯥ ꯃꯇꯨꯡꯗ ꯄꯤꯏ |
ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯗꯨꯀꯥꯅꯒꯤ ꯑꯄꯤꯛꯄ ꯌꯣꯟꯕꯁꯤꯡ
GST ꯅꯤꯌꯃꯅ ꯀꯥꯎꯟꯇꯔ ꯌꯣꯟꯕꯒꯤꯗꯃꯛ ꯑꯈꯟꯅꯕ ꯃꯇꯝ ꯑꯃ ꯄꯤꯔꯤ꯫ ꯌꯣꯟꯕ ꯑꯃ ₹200 ꯗꯒꯤ ꯍꯟꯊꯔꯕꯗꯤ, ꯀꯁ꯭ꯇꯃꯔ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯔꯕꯗꯤ ꯑꯃꯁꯨꯡ ꯏꯟꯚꯣꯏꯁ ꯍꯥꯏꯗ꯭ꯔꯕꯗꯤ, ꯌꯣꯟꯕ ꯑꯗꯨꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯊꯥꯗꯣꯛꯇꯨꯅ ꯑꯁꯤꯒꯨꯝꯕ ꯌꯣꯟꯕ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛ ꯅꯨꯃꯤꯠꯀꯤ ꯑꯔꯣꯏꯕꯗ ꯄꯨꯟꯁꯤꯟꯂꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯄꯤꯕ ꯌꯥꯏ꯫ ꯗꯨꯀꯥꯟ ꯌꯥꯝꯅ ꯀꯌꯥꯅ ꯑꯄꯤꯛꯄ ꯌꯣꯟꯕ ꯈꯨꯗꯤꯡꯒꯤꯗꯃꯛ ꯀꯁ꯭ꯇꯃꯔꯗ ꯀꯦꯁ ꯃꯦꯃꯣ ꯄꯤꯏ ꯑꯃꯁꯨꯡ ꯅꯨꯃꯤꯠ ꯑꯗꯨꯒꯤ ꯄꯨꯟꯁꯤꯟꯂꯕ ꯏꯟꯚꯣꯏꯁ ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯗ ꯁꯦꯝꯏ꯫
ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯗꯨꯀꯥꯟ ꯑꯃꯅ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯗ ꯌꯣꯟꯂꯀꯄꯗ, ꯑꯄꯤꯛꯄ ꯁꯦꯂꯒꯤꯗꯃꯛ ꯏꯟꯚꯣꯏꯁꯇ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯗ꯭ꯔꯦꯁ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯗ ₹50,000 ꯅꯠꯔꯒꯥ ꯃꯁꯤꯗꯒꯤ ꯍꯦꯟꯕ ꯌꯣꯟꯕꯒꯤꯗꯃꯛ, ꯃꯤꯡ, ꯗꯦꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯏꯒꯗꯕꯅꯤ꯫
ꯊꯤꯗꯣꯛꯂꯕ ꯈꯨꯗꯝ ꯑꯃ
ꯔꯦꯒꯨꯂꯔ ꯁ꯭ꯀꯤꯃꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯁ꯭ꯕꯤꯠ ꯗꯨꯀꯥꯟ ꯑꯃꯅ ₹500 + GST 5% ꯗ ꯃꯤꯛꯁ ꯁ꯭ꯕꯤꯠ 1 kg ꯌꯣꯟꯏ꯫ ꯀꯁ꯭ꯇꯃꯔ ꯃꯐꯝ ꯑꯗꯨꯒꯤꯅꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ CGST 2.5% = ₹12.50 ꯑꯃꯁꯨꯡ SGST 2.5% = ₹12.50, ꯃꯄꯨꯡ ₹525꯫ ꯇꯦꯛꯁ ꯈꯥꯌꯗꯣꯀꯄ ꯂꯩꯇꯕ ꯃꯦꯃꯣ ꯑꯃ ꯃꯑꯣꯡ ꯆꯨꯝꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯣꯏꯔꯣꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯗꯨꯀꯥꯅꯅ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯏ꯫ ꯃꯅꯥꯛꯇ ꯂꯩꯕ ꯆꯥ ꯁ꯭ꯇꯣꯜ ꯑꯃꯅ, ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ, ₹180 ꯒꯤ ꯆꯥ ꯑꯃꯁꯨꯡ ꯆꯥꯛ ꯑꯄꯤꯛ ꯌꯣꯟꯏ ꯑꯃꯁꯨꯡ GST ꯌꯥꯎꯗꯕ ₹180 ꯒꯤ ꯂꯥꯏꯕ ꯀꯦꯁ ꯃꯦꯃꯣ ꯄꯤꯏ꯫
ꯀꯦꯁ ꯃꯦꯃꯣꯗ GST ꯎꯠꯄ
ꯅꯍꯥꯛ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯑꯃꯁꯨꯡ ꯀꯥꯎꯟꯇꯔ-ꯁ꯭ꯂꯤꯄꯀꯤ ꯃꯑꯣꯡ ꯑꯗꯨꯃꯛ ꯄꯥꯝꯂꯕꯗꯤ, “ꯃꯁꯤꯒꯤ ꯗꯣꯀꯨꯃꯦꯟꯇꯇ GST ꯎꯠꯄꯤꯌꯨ” ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯃꯦꯃꯣꯗ ꯅꯍꯥꯛꯀꯤ GSTIN, ꯂꯥꯏꯟ ꯈꯨꯗꯤꯡꯒꯤ GST ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯃꯄꯨꯡꯗ CGST + SGST ꯅꯠꯔꯒꯥ IGST ꯎꯠꯏ꯫ ꯅꯍꯥꯛꯀꯤ ꯀꯁ꯭ꯇꯃꯔꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯒꯗꯕ ꯌꯣꯟꯕꯁꯤꯡꯒꯤꯗꯃꯛ, ꯅꯤꯌꯃꯅ ꯂꯤꯁ꯭ꯠ ꯇꯧꯕ ꯐꯤꯜꯗ ꯈꯨꯗꯤꯡꯃꯛ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕ ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔꯒꯤ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫