ꯁꯦꯟꯊꯣꯛ › ꯕꯤꯖꯤꯅꯦꯁꯀꯤ ꯁꯦꯟꯊꯣꯛꯇ GST
ꯕꯤꯖꯤꯅꯦꯁꯀꯤ ꯁꯦꯟꯊꯣꯛꯇ GST: ꯀꯔꯤ ꯍꯜꯂꯛꯄ ꯌꯥꯕꯒꯦ
ꯁꯦꯟꯊꯣꯛ ꯀꯌꯥꯒꯤ ꯕꯤꯂꯗ GST ꯌꯥꯎꯏ꯫ ꯅꯍꯥꯛ GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯟꯊꯣꯛ ꯑꯗꯨ ꯕꯤꯖꯤꯅꯦꯁꯀꯤꯗꯃꯛ ꯑꯣꯏꯔꯕꯗꯤ, GST ꯑꯗꯨꯒꯤ ꯑꯆꯧꯕ ꯁꯔꯨꯛ ꯑꯃ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅ ꯅꯍꯥꯛꯇ ꯍꯜꯂꯛꯀꯅꯤ꯫ ꯁꯦꯟꯊꯣꯛ ꯈꯔꯗ GST ꯂꯩꯇꯦ, ꯑꯃꯁꯨꯡ ꯈꯔꯒꯤ GST ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯀ꯭ꯂꯦꯝ ꯇꯧꯕ ꯌꯥꯔꯣꯏ꯫
ꯃꯍꯧꯁꯥꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯕ GST ꯁꯦꯟꯊꯣꯛ
- GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯃꯄꯨꯗꯒꯤ ꯗꯣꯀꯥꯟ, ꯑꯣꯐꯤꯁ ꯅꯠꯔꯒ ꯒꯣꯗꯥꯎꯅꯒꯤ ꯔꯦꯟꯠ: ꯕꯤꯂꯗ GST ꯌꯥꯎꯏ, ꯕꯤꯖꯤꯅꯦꯁꯇ ꯁꯤꯖꯤꯟꯅꯕꯒꯤꯗꯃꯛ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯏ꯫
- ꯕꯤꯖꯤꯅꯦꯁꯀꯤ ꯃꯃꯤꯡꯗ ꯐꯣꯟ ꯑꯃꯁꯨꯡ ꯏꯟꯇꯔꯅꯦꯠꯀꯤ ꯕꯤꯜ꯫
- ꯗꯣꯀꯥꯟ ꯑꯃꯁꯨꯡ ꯃꯦꯁꯤꯅꯒꯤ ꯁꯦꯃꯗꯣꯛ-ꯁꯥꯗꯣꯛ (ꯑꯗꯨꯕꯨ ꯃꯁꯥꯒꯤ ꯌꯨꯝ ꯁꯥꯕ ꯅꯠꯇꯦ, ꯒꯥꯔꯤ ꯅꯠꯇꯦ: ꯃꯈꯥꯗ ꯌꯦꯡꯕꯤꯌꯨ)꯫
- ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇ, ꯎꯀꯤꯜ ꯑꯃꯁꯨꯡ ꯄꯥꯎꯇꯥꯛ ꯄꯤꯕ ꯃꯤꯁꯤꯡꯒꯤ ꯄ꯭ꯔꯣꯐꯦꯁꯅꯦꯜ ꯐꯤ, ꯑꯦꯗꯚꯔꯇꯥꯏꯖ, ꯁꯣꯐꯇꯋꯦꯌꯥꯔ ꯁꯕꯁ꯭ꯛꯔꯤꯞꯁꯟ꯫
- ꯕꯦꯉ꯭ꯀ ꯆꯥꯔꯖ: ꯕꯦꯉ꯭ꯀ ꯆꯥꯔꯖꯀꯤ GST ꯕꯦꯉ꯭ꯀ ꯁ꯭ꯇꯦꯇꯃꯦꯟꯇ ꯅꯠꯔꯒ ꯕꯦꯉ꯭ꯀꯀꯤ ꯊꯥꯒꯤ ꯏꯟꯚꯣꯏꯁꯇ ꯎꯒꯅꯤ꯫
ꯃꯁꯤ ꯄꯨꯝꯅꯃꯛꯇ ꯃꯍꯧꯁꯥꯒꯤ ꯆꯠꯅꯕꯤꯁꯤꯡ ꯆꯠꯂꯤ: ꯅꯍꯥꯛꯀꯤ ꯃꯃꯤꯡ ꯑꯃꯁꯨꯡ GSTIN ꯌꯥꯎꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ, ꯕꯤꯜ ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ GSTR-2B ꯗ ꯎꯒꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯅꯨꯃꯤꯠ 180 ꯒꯤ ꯃꯅꯨꯡꯗ ꯁꯞꯂꯥꯌꯔꯗ ꯁꯦꯜ꯫
GST ꯂꯩꯇꯕ ꯁꯦꯟꯊꯣꯛ
- ꯏꯂꯦꯛꯠꯔꯤꯛꯀꯤ ꯕꯤꯜ: ꯏꯂꯦꯛꯠꯔꯤꯛ GST ꯗꯒꯤ ꯊꯥꯗꯣꯛꯂꯤ꯫
- ꯄꯦꯠꯔꯣꯜ ꯑꯃꯁꯨꯡ ꯗꯤꯖꯦꯜ: GST ꯒꯤ ꯃꯄꯥꯟꯗ, ꯃꯁꯤꯗ VAT ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯥꯏꯖ ꯌꯥꯎꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯩꯇꯦ꯫
- ꯃꯁꯥꯒꯤ ꯊꯕꯛ ꯇꯧꯕ ꯃꯤꯁꯤꯡꯗ ꯁꯦꯟꯅ ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯃꯅꯥ: ꯊꯕꯛ ꯇꯧꯕ ꯃꯤꯅ ꯃꯄꯨꯗ ꯄꯤꯕ ꯁꯦꯕꯥ ꯑꯗꯨ GST ꯗ ꯁꯞꯂꯥꯏ ꯅꯠꯇꯦ꯫
- ꯂꯣꯅꯗ ꯕꯦꯉ꯭ꯀꯀꯤ ꯁꯨꯗ ꯑꯃꯁꯨꯡ ꯑꯌꯥꯝꯕ ꯁꯔꯀꯥꯔꯒꯤ ꯐꯤ꯫
GST ꯊꯤꯡꯖꯤꯜꯂꯕ ꯁꯦꯟꯊꯣꯛ
CGST ꯑꯥꯏꯅꯒꯤ ꯁꯦꯛꯁꯟ 17(5) ꯅ ꯕꯤꯜ ꯆꯨꯝꯂꯕꯁꯨ ꯁꯦꯟꯊꯣꯛ ꯈꯔꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯊꯤꯡꯖꯤꯜꯂꯤ: ꯆꯥꯛ, ꯊꯛꯄ ꯄꯣꯠ ꯑꯃꯁꯨꯡ ꯃꯄꯥꯟꯒꯤ ꯀꯦꯇꯔꯤꯡ, ꯀ꯭ꯂꯕ ꯑꯃꯁꯨꯡ ꯖꯤꯃꯒꯤ ꯐꯤ, ꯕ꯭ꯌꯨꯇꯤ ꯑꯃꯁꯨꯡ ꯍꯦꯜꯊ ꯁꯦꯕꯥ, ꯒꯥꯔꯤ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤ ꯁꯦꯃꯗꯣꯛ-ꯁꯥꯗꯣꯛ ꯑꯃꯁꯨꯡ ꯏꯟꯁꯨꯔꯦꯟꯁ (ꯅꯍꯥꯛ ꯕꯤꯖꯤꯅꯦꯁ ꯑꯗꯨꯃꯛꯇ ꯂꯩꯇ꯭ꯔꯕꯗꯤ), ꯑꯃꯁꯨꯡ ꯈꯨꯗꯣꯜ꯫ GST ꯌꯥꯎꯅ ꯁꯦꯜ ꯄꯨꯝꯅꯃꯛ ꯁꯦꯟꯊꯣꯛ ꯑꯣꯏꯅ ꯏꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠꯀꯤ ꯕꯥꯀꯁ ꯇꯤꯛ ꯇꯧꯔꯣꯏꯗꯕꯅꯤ꯫
ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯃꯄꯨꯗꯒꯤ ꯔꯦꯟꯠ
10 ꯑꯣꯛꯇꯣꯕꯔ 2024 ꯗꯒꯤ, GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯤꯅꯦꯁ ꯑꯃꯅ GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯃꯄꯨ ꯑꯃꯗꯒꯤ ꯀꯃꯔꯁꯤꯌꯜ ꯄꯨꯟꯁꯤ ꯆꯨꯞꯄ ꯂꯟ (ꯗꯣꯀꯥꯟ, ꯑꯣꯐꯤꯁ ꯅꯠꯔꯒ ꯒꯣꯗꯥꯎꯟ, ꯌꯨꯝ ꯅꯠꯇꯦ) ꯔꯦꯟꯠꯇ ꯂꯧꯔꯕꯗꯤ, ꯔꯦꯟꯠꯀꯤ GST ꯑꯗꯨ ꯔꯦꯟꯠ ꯂꯧꯕ ꯃꯤꯅ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯇ ꯄꯤꯒꯅꯤ (ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ 09/2024-ꯁꯦꯟꯠꯔꯦꯜ ꯇꯦꯛꯁ (ꯔꯦꯠ))꯫ ꯔꯦꯟꯠ ꯂꯧꯕ ꯃꯤꯅ ꯃꯗꯨꯒꯤꯗꯃꯛ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯒꯅꯤ (self-invoice.niveshsahayak.in), GSTR-3B ꯗ GST ꯀꯦꯁꯇ ꯄꯤꯒꯅꯤ, ꯑꯃꯁꯨꯡ ꯃꯇꯨꯡꯗ ꯃꯗꯨ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅ ꯍꯜꯂꯛꯄ ꯌꯥꯏ꯫ ꯀꯝꯄꯣꯖꯤꯁꯟꯗ ꯂꯩꯕ ꯃꯤꯁꯤꯡ ꯃꯇꯨꯡꯗ ꯆꯠꯅꯕꯤ ꯑꯁꯤꯗꯒꯤ ꯊꯥꯗꯣꯀꯈꯤ꯫ ꯅꯍꯥꯛꯇ ꯆꯠꯂꯤꯕꯔꯥ ꯅꯠꯇꯔꯥ, ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫
ꯃꯐꯝ ꯑꯁꯤꯗ ꯀꯔꯝꯅ ꯏꯒꯗꯒꯦ
ꯁꯦꯟꯊꯣꯛꯇ ꯅꯍꯥꯛꯅ ꯄꯤꯈꯤꯕ ꯁꯦꯜ ꯄꯨꯝꯅꯃꯛ ꯏꯕꯤꯌꯨ꯫ ꯃꯗꯨꯗ GST ꯌꯥꯎꯔꯕꯗꯤ "ꯁꯦꯟꯗ GST ꯌꯥꯎꯔꯦ (%)" ꯗ ꯔꯦꯠ ꯈꯅꯕꯤꯌꯨ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯍꯜꯂꯕꯗꯃꯛ "GST ꯑꯁꯤꯗ ꯑꯩꯅ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯒꯅꯤ" ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ; ꯃꯗꯨꯗꯒꯤ ꯁꯦꯟꯊꯣꯛꯀꯤ ꯂꯥꯏꯔꯤꯛꯅ GST ꯌꯥꯎꯗꯅ ꯁꯦꯟꯊꯣꯛ ꯊꯤꯒꯅꯤ ꯑꯃꯁꯨꯡ GST ꯑꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯏꯟꯄꯨꯠ ꯀ꯭ꯔꯦꯗꯤꯠꯇ ꯆꯠꯀꯅꯤ꯫ ꯕꯤꯜ ꯑꯗꯨ ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇꯒꯤ ꯑꯣꯏꯔꯕꯗꯤ "ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇꯒꯤ ꯕꯤꯜ (IGST)" ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫