ꯑꯦꯗꯚꯥꯟꯁꯀꯤ ꯔꯁꯤꯗ ꯚꯥꯎꯆꯔ, ꯑꯃꯁꯨꯡ ꯔꯤꯐꯟꯗ ꯚꯥꯎꯆꯔ
ꯁꯔꯕꯤꯁꯀꯤ ꯑꯦꯗꯚꯥꯟꯁ ꯑꯃꯗ ꯅꯍꯥꯛꯅ ꯐꯪꯕ ꯅꯨꯃꯤꯠꯇ GST ꯆꯠꯂꯤ, ꯑꯃꯁꯨꯡ ꯑꯥꯏꯟꯅ ꯔꯁꯤꯗ ꯚꯥꯎꯆꯔ ꯍꯪꯏ꯫ ꯊꯕꯛ ꯑꯗꯨ ꯀꯦꯟꯁꯦꯜ ꯇꯧꯔꯒ ꯑꯦꯗꯚꯥꯟꯁ ꯍꯟꯊꯣꯛꯂꯕꯗ, ꯅꯍꯥꯛꯅ ꯔꯤꯐꯟꯗ ꯚꯥꯎꯆꯔ ꯄꯤꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯃꯈꯜ: Advance received꯫ ꯁꯦꯟ ꯄꯤꯕ ꯃꯤ, ꯑꯦꯃꯥꯎꯟꯠ ꯑꯃꯁꯨꯡ ꯃꯑꯣꯡ ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ꯫
- ꯑꯦꯗꯚꯥꯟꯁꯀꯤ ꯃꯅꯨꯡꯗ GST (ꯁꯔꯕꯤꯁ)꯫ ꯑꯦꯗꯚꯥꯟꯁ ꯑꯁꯤꯗ GST ꯌꯥꯎꯔꯦ (ꯁꯔꯚꯤꯁ) ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ GST %, ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯃꯁꯨꯡ SAC ꯀꯣꯗ꯫ ꯚꯥꯎꯆꯔꯅ ꯑꯦꯃꯥꯎꯟꯇꯀꯤ ꯃꯅꯨꯡꯗ CGST + SGST ꯅꯠꯇ꯭ꯔꯒ IGST ꯎꯠꯂꯤ ꯑꯃꯁꯨꯡ RECEIPT VOUCHER ꯑꯣꯏꯅ ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏ꯫
- ꯔꯤꯐꯟꯗ꯫ ꯑꯦꯗꯚꯥꯟꯁ ꯍꯟꯊꯣꯛꯂꯕꯗ: ꯃꯈꯜ: Refund of an advance, ꯑꯦꯗꯚꯥꯟꯁꯀꯤ ꯔꯤꯁꯤꯞꯇ ꯚꯧꯆꯔ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯔꯤꯁꯤꯞꯇ ꯚꯧꯆꯔꯒꯤ ꯇꯥꯡ ꯒ ꯂꯣꯌꯅꯅ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯏꯚꯦꯟꯠ ꯄ꯭ꯂꯥꯅꯔ ꯑꯃꯅ ꯂꯨꯍꯣꯡꯕ ꯑꯃꯒꯤꯗꯃꯛ ₹59,000 ꯑꯦꯗꯚꯥꯟꯁ ꯐꯪꯏ (18%, ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯃꯛ)꯫ ꯔꯁꯤꯗ ꯚꯥꯎꯆꯔ: taxable ₹50,000, CGST ₹4,500, SGST ₹4,500꯫ GST ꯑꯗꯨ ꯊꯥ ꯑꯗꯨꯒꯤ GSTR-3B ꯗ ꯄꯤꯏ꯫ ꯂꯨꯍꯣꯡꯕ ꯀꯦꯟꯁꯦꯜ ꯇꯧꯔꯒ ₹59,000 ꯍꯟꯊꯣꯛꯂꯕꯗ, ꯔꯤꯐꯟꯗ ꯚꯥꯎꯆꯔ ꯑꯃꯅ ꯔꯁꯤꯗ ꯚꯥꯎꯆꯔ ꯅꯝꯕꯔ ꯍꯥꯌꯏ ꯑꯃꯁꯨꯡ GST ꯑꯗꯨ ꯑꯦꯗꯖꯁ꯭ꯠ ꯇꯧꯕ ꯌꯥꯏ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Act ꯒꯤ Section 31(3)(d) (ꯔꯁꯤꯗ ꯚꯥꯎꯆꯔ) ꯑꯃꯁꯨꯡ 31(3)(e) (ꯔꯤꯐꯟꯗ ꯚꯥꯎꯆꯔ), Rules 50 ꯑꯃꯁꯨꯡ 51꯫ ꯄꯣꯠꯂꯃꯒꯤ ꯑꯦꯗꯚꯥꯟꯁꯇ GST ꯄꯤꯒꯗꯕ ꯅꯠꯇꯦ (Notification 66/2017-CT)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯄꯣꯠꯂꯃꯒꯤ ꯑꯦꯗꯚꯥꯟꯁꯀꯤꯗꯃꯛ GST ꯇꯤꯛ ꯇꯧꯕ꯫ ꯇꯤꯛ ꯇꯧꯗꯅ ꯊꯝꯕꯤꯌꯨ; GST ꯑꯁꯤ ꯏꯟꯚꯣꯏꯁꯀ ꯂꯣꯌꯅꯅ ꯂꯥꯀꯏ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯔꯁꯤꯗ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ