ᱮᱰᱵᱷᱟᱱᱥ ᱞᱟᱹᱜᱤᱫ ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ, ᱟᱨ ᱨᱤᱯᱷᱟᱸᱰ ᱵᱷᱟᱣᱪᱟᱨ
ᱥᱟᱨᱵᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱮ ᱧᱟᱢ ᱫᱤᱱ ᱜᱮ GST ᱞᱟᱹᱜᱩᱜᱼᱟ, ᱟᱨ ᱟᱹᱭᱫᱟᱹᱨ ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ ᱠᱩᱞᱤᱭᱟ᱾ ᱠᱟᱹᱢᱤ ᱠᱮᱱᱥᱮᱞ ᱦᱩᱭ ᱟᱨ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱩᱣᱟᱹᱲ ᱠᱷᱟᱱ, ᱨᱤᱯᱷᱟᱸᱰ ᱵᱷᱟᱣᱪᱟᱨ ᱮᱢ ᱢᱮ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- ᱞᱮᱠᱟᱱ: ᱮᱰᱵᱷᱟᱱᱥ ᱧᱟᱢ ᱮᱱᱟ᱾ ᱴᱟᱠᱟ ᱮᱢᱤᱡ, ᱴᱟᱠᱟ ᱟᱨ ᱦᱚᱨᱟ ᱵᱷᱚᱨᱚᱣ ᱢᱮ᱾
- ᱮᱰᱵᱷᱟᱱᱥ ᱛᱟᱞᱟ ᱨᱮ GST (ᱥᱟᱨᱵᱷᱤᱥ)᱾ ᱱᱚᱶᱟ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱮ GST ᱥᱮᱞᱮᱫ ᱢᱮᱱᱟᱜᱼᱟ (ᱥᱟᱨᱵᱷᱤᱥ) ᱴᱤᱠ ᱢᱮ, ᱛᱟᱭᱚᱢ GST %, ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱟᱨ SAC ᱠᱳᱰ᱾ ᱵᱷᱟᱣᱪᱟᱨ ᱴᱟᱠᱟ ᱛᱟᱞᱟ ᱨᱮ CGST + SGST ᱥᱮ IGST ᱩᱫᱩᱜᱟ ᱟᱨ RECEIPT VOUCHER ᱞᱮᱠᱟ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾
- ᱨᱤᱯᱷᱟᱸᱰ᱾ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱩᱣᱟᱹᱲ ᱠᱷᱟᱱ: ᱞᱮᱠᱟᱱ: ᱮᱰᱵᱷᱟᱱᱥ ᱨᱤᱯᱷᱟᱸᱰ, ᱮᱰᱵᱷᱟᱱᱥ ᱨᱮᱭᱟᱜ ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ ᱛᱟᱨᱤᱠ ᱥᱟᱶ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
ᱢᱤᱫ ᱤᱵᱷᱮᱱᱴ ᱯᱞᱮᱱᱟᱨ ᱵᱟᱯᱞᱟ ᱞᱟᱹᱜᱤᱫ ₹59,000 ᱮᱰᱵᱷᱟᱱᱥ ᱧᱟᱢᱟ (18%, ᱢᱤᱫ ᱯᱚᱱᱚᱛ)᱾ ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ: ᱴᱮᱠᱥᱮᱵᱚᱞ ₹50,000, CGST ₹4,500, SGST ₹4,500᱾ GST ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ GSTR-3B ᱨᱮ ᱮᱢᱚᱜᱼᱟ᱾ ᱵᱟᱯᱞᱟ ᱠᱮᱱᱥᱮᱞ ᱟᱨ ₹59,000 ᱨᱩᱣᱟᱹᱲ ᱠᱷᱟᱱ, ᱨᱤᱯᱷᱟᱸᱰ ᱵᱷᱟᱣᱪᱟᱨ ᱨᱮ ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ ᱱᱚᱢᱵᱚᱨ ᱚᱞᱚᱜᱼᱟ ᱟᱨ GST ᱥᱚᱫᱚᱨ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
CGST Act ᱨᱮᱭᱟᱜ Section 31(3)(d) (ᱨᱤᱥᱤᱴ ᱵᱷᱟᱣᱪᱟᱨ) ᱟᱨ 31(3)(e) (ᱨᱤᱯᱷᱟᱸᱰ ᱵᱷᱟᱣᱪᱟᱨ), Rules 50 ᱟᱨ 51᱾ ᱡᱤᱱᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱮ GST ᱵᱟᱝ ᱞᱟᱹᱜᱩᱜᱼᱟ (Notification 66/2017-CT)᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱡᱤᱱᱤᱥ ᱮᱰᱵᱷᱟᱱᱥ ᱞᱟᱹᱜᱤᱫ GST ᱴᱤᱠ᱾ ᱴᱤᱠ ᱵᱟᱝ ᱫᱚᱦᱚ ᱢᱮ; GST ᱤᱱᱵᱷᱚᱭᱮᱥ ᱥᱟᱶ ᱦᱤᱡᱩᱜᱼᱟ᱾
ᱱᱤᱛᱚᱜ ᱠᱩᱨᱩᱢᱩᱴᱩᱭ ᱢᱮ: ᱱᱚᱶᱟ ᱯᱷᱨᱤ ᱠᱟᱱᱟ ᱟᱨ ᱞᱚᱜᱤᱱ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾ᱨᱚᱥᱤᱫ ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡᱽ ᱢᱮ