ᱠᱮᱥ ᱢᱮᱢᱚ › ᱠᱮᱥ ᱢᱮᱢᱚ ᱥᱮ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ
GST ᱨᱮ ᱠᱮᱥ ᱢᱮᱢᱚ ᱟᱨ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ
ᱫᱚᱠᱟᱱ ᱢᱟᱞᱤᱠ ᱠᱚ ᱟᱭᱢᱟ ᱚᱠᱛᱮ ᱠᱚ ᱠᱩᱠᱞᱤᱭᱟ ᱠᱮᱥ ᱢᱮᱢᱚ ᱜᱮ ᱡᱚᱛᱚᱱ ᱥᱮ᱾ ᱨᱚᱲ ᱫᱚ ᱢᱤᱫ ᱠᱟᱛᱷᱟ ᱨᱮ ᱛᱟᱦᱮᱸᱱᱟ: ᱟᱢ GST ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱟᱱᱟᱢ ᱥᱮ, ᱟᱨ ᱦᱮᱸ ᱠᱷᱟᱱ ᱚᱠᱟ ᱥᱠᱤᱢ ᱨᱮ?
ᱚᱠᱚᱭ ᱪᱮᱫ ᱮᱢᱟ
| ᱟᱢᱟᱜ ᱵᱤᱡᱱᱮᱥ | GST ᱪᱮᱫ ᱠᱷᱚᱡᱟ | ᱚᱠᱟᱨᱮ ᱵᱮᱱᱟᱣ |
|---|---|---|
| GST ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ | GST ᱞᱮᱠᱟᱛᱮ ᱪᱮᱫ ᱦᱚᱸ ᱵᱟᱝ᱾ ᱠᱮᱥ ᱢᱮᱢᱚ ᱫᱚ ᱟᱢᱟᱜ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱵᱤᱞ ᱠᱟᱱᱟ᱾ GST ᱟᱞᱚᱢ ᱩᱫᱩᱜᱟ ᱥᱮ ᱦᱟᱛᱟᱣᱟ᱾ | ᱱᱚᱶᱟ ᱢᱮᱠᱟᱨ, GST ᱵᱚᱸᱫ ᱥᱟᱶ |
| ᱨᱮᱡᱤᱥᱴᱟᱨ, ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱥᱠᱤᱢ | "composition taxable person, not eligible to collect tax on supplies" ᱟᱹᱲᱟᱹ ᱥᱟᱶ ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ | ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ (ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ) |
| ᱨᱮᱡᱤᱥᱴᱟᱨ, ᱨᱮᱜᱩᱞᱟᱨ ᱥᱠᱤᱢ | ᱡᱚᱛᱚ ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ ᱟᱠᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ, GST ᱱᱤᱭᱚᱢ ᱨᱮᱭᱟᱜ ᱰᱤᱴᱮᱞ ᱥᱟᱶ | ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ (ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ) |
ᱢᱤᱫ ᱧᱮᱞ ᱨᱮ ᱯᱷᱟᱨᱟᱠ
| ᱠᱮᱥ ᱢᱮᱢᱚ | ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ | |
|---|---|---|
| ᱚᱠᱚᱭ ᱵᱮᱱᱟᱣᱟ | ᱡᱟᱦᱟᱱ ᱫᱚᱠᱟᱱ, ᱟᱭᱢᱟ ᱵᱤᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱫᱚᱠᱟᱱ | GST ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱤᱡᱱᱮᱥ |
| GSTIN, HSN ᱟᱨ ᱴᱮᱠᱥ ᱦᱟᱹᱴᱤᱧ | ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤ | ᱞᱟᱹᱠᱛᱤ (HSN ᱮᱞ ᱟᱢᱟᱜ ᱴᱚᱨᱱᱚᱵᱷᱟᱨ ᱞᱮᱠᱟ) |
| ᱠᱤᱨᱤᱧᱤᱡ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱫᱟᱵᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱭ | ᱵᱟᱝ | ᱦᱮᱸ, ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱟᱨ ᱮᱴᱟᱜ ᱥᱚᱨᱛᱚ ᱯᱩᱨᱟᱹᱣ ᱠᱷᱟᱱ |
| GST ᱨᱤᱴᱚᱨᱱ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ | ᱵᱟᱝ | ᱦᱮᱸ |
| ᱯᱮᱢᱮᱱᱴ | ᱟᱭᱢᱟ ᱚᱠᱛᱮ ᱚᱱᱰᱮ ᱜᱮ | ᱱᱤᱛ ᱥᱮ ᱛᱟᱭᱚᱢ ᱛᱮ |
ᱨᱮᱡᱤᱥᱴᱟᱨ ᱫᱚᱠᱟᱱ ᱨᱮᱭᱟᱜ ᱦᱩᱰᱤᱧ ᱟᱠᱨᱤᱧ
ᱠᱟᱣᱩᱱᱴᱟᱨ ᱟᱠᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ GST ᱱᱤᱭᱚᱢ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱪᱷᱟᱲ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱢᱤᱫ ᱟᱠᱨᱤᱧ ₹200 ᱠᱷᱚᱱ ᱠᱚᱢ ᱦᱩᱭ, ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱟᱨ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱭ ᱠᱷᱚᱡ ᱠᱷᱟᱱ, ᱚᱱᱟ ᱟᱠᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱮᱢ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱢ ᱟᱨ ᱱᱚᱶᱟ ᱞᱮᱠᱟᱱ ᱥᱟᱱᱟᱢ ᱟᱠᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱫᱤᱱ ᱢᱩᱪᱟᱹᱫ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱢᱤᱫ ᱟᱠᱟᱱ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮᱢ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱢ᱾ ᱟᱭᱢᱟ ᱫᱚᱠᱟᱱ ᱡᱚᱛᱚ ᱦᱩᱰᱤᱧ ᱟᱠᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱜᱨᱟᱦᱟᱠ ᱠᱮ ᱠᱮᱥ ᱢᱮᱢᱚ ᱠᱚ ᱮᱢᱟ ᱟᱨ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱨᱮ ᱫᱤᱱ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱟᱠᱟᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱚ ᱵᱮᱱᱟᱣᱟ᱾
ᱨᱮᱡᱤᱥᱴᱟᱨ ᱫᱚᱠᱟᱱ ᱵᱤᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱴᱷᱮᱱ ᱟᱠᱨᱤᱧ ᱠᱷᱟᱱ, ᱦᱩᱰᱤᱧ ᱴᱟᱠᱟ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱱᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱴᱷᱤᱠᱟᱹᱱᱟ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤ᱾ ᱵᱤᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱴᱷᱮᱱ ₹50,000 ᱥᱮ ᱚᱱᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱟᱠᱨᱤᱧ ᱨᱮ ᱧᱩᱛᱩᱢ, ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ ᱨᱟᱡᱽ ᱚᱞ ᱞᱟᱹᱠᱛᱤ᱾
ᱢᱤᱫᱴᱟᱹᱝ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
ᱨᱮᱜᱩᱞᱟᱨ ᱥᱠᱤᱢ ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱢᱤᱫ ᱢᱤᱴᱷᱟᱹ ᱫᱚᱠᱟᱱ 1 kg ᱢᱤᱥᱟᱹᱣ ᱢᱤᱴᱷᱟᱹ ₹500 + GST 5% ᱛᱮ ᱮ ᱟᱠᱨᱤᱧᱟ᱾ ᱜᱨᱟᱦᱟᱠ ᱚᱱᱰᱮ ᱨᱮᱭᱟᱜ ᱠᱟᱱᱟᱭ, ᱚᱱᱟᱛᱮ CGST 2.5% = ₹12.50 ᱟᱨ SGST 2.5% = ₹12.50, ᱢᱩᱴ ₹525᱾ ᱴᱮᱠᱥ ᱦᱟᱹᱴᱤᱧ ᱵᱤᱱ ᱢᱮᱢᱚ ᱴᱷᱤᱠ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱦᱩᱭᱩᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱫᱚᱠᱟᱱ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮ ᱮᱢᱟ᱾ ᱥᱟᱸᱜᱷᱮ ᱨᱮᱭᱟᱜ ᱪᱟ ᱫᱚᱠᱟᱱ, ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ, ₹180 ᱨᱮᱭᱟᱜ ᱪᱟ ᱟᱨ ᱡᱚᱞᱯᱟᱱ ᱮ ᱟᱠᱨᱤᱧᱟ ᱟᱨ GST ᱵᱤᱱ ₹180 ᱨᱮᱭᱟᱜ ᱥᱚᱫᱷᱟ ᱠᱮᱥ ᱢᱮᱢᱚ ᱮ ᱮᱢᱟ᱾
ᱠᱮᱥ ᱢᱮᱢᱚ ᱨᱮ GST ᱩᱫᱩᱜ
ᱨᱮᱡᱤᱥᱴᱟᱨ ᱛᱟᱦᱮᱸᱱ ᱠᱷᱟᱱ ᱦᱚᱸ ᱠᱟᱣᱩᱱᱴᱟᱨ-ᱥᱞᱤᱯ ᱞᱮᱠᱟ ᱥᱟᱱᱟᱢ ᱠᱷᱟᱱ "ᱱᱚᱶᱟ ᱰᱚᱠᱭᱩᱢᱮᱱᱴ ᱨᱮ GST ᱩᱫᱩᱜ ᱢᱮ" ᱴᱤᱠ ᱢᱮ᱾ ᱮᱱᱠᱷᱟᱱ ᱢᱮᱢᱚ ᱨᱮ ᱟᱢᱟᱜ GSTIN, ᱡᱚᱛᱚ ᱞᱟᱭᱤᱱ ᱨᱮ GST ᱨᱮᱴ ᱟᱨ ᱢᱩᱴ ᱨᱮ CGST + SGST ᱥᱮ IGST ᱧᱮᱞᱚᱜᱼᱟ᱾ ᱡᱟᱦᱟᱸ ᱟᱠᱨᱤᱧ ᱨᱮ ᱟᱢᱟᱜ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱨᱮᱰᱤᱴ ᱫᱟᱵᱤᱭᱟ, ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱵᱷᱟᱨ ᱢᱮ, ᱡᱟᱦᱟᱸ ᱱᱤᱭᱚᱢ ᱨᱮᱭᱟᱜ ᱥᱟᱱᱟᱢ ᱯᱷᱤᱞᱰ ᱯᱨᱤᱱᱴ ᱮᱫᱟ᱾