ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ › ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯐꯣꯔꯃꯦꯠ
GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯐꯣꯔꯃꯦꯠ: ꯃꯁꯤꯗ ꯀꯔꯤ ꯎꯠꯀꯗꯒꯦ
ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯁꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯁꯞꯂꯥꯏꯌꯔ ꯑꯃꯅ ꯃꯃꯥꯡꯗ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯟꯊꯍꯟꯕꯒꯤ ꯃꯑꯣꯡꯅꯤ꯫ GST ꯗ ꯑꯔꯤꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯗꯨ ꯁꯣꯀꯍꯟꯗꯦ ꯅꯠꯔꯒꯥ ꯍꯣꯡꯗꯣꯛꯇꯦ: ꯃꯗꯨ ꯇꯥꯛꯂꯤꯕ ꯅꯝꯕꯔ ꯂꯩꯕ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃ ꯄꯤꯏ꯫
GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯀꯗꯥꯌꯗ ꯄꯤꯕꯒꯦ
CGST Act ꯒꯤ section 34 ꯅ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯒꯤ ꯃꯇꯨꯡꯗ ꯃꯇꯝ ꯑꯁꯤꯗ ꯁꯞꯂꯥꯏꯌꯔꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯕ ꯌꯥꯍꯜꯂꯤ:
- ꯏꯟꯚꯣꯏꯁꯇ ꯂꯧꯔꯕ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ ꯅꯠꯔꯒꯥ ꯇꯦꯛꯁ ꯑꯁꯤ ꯂꯩꯒꯗꯕꯗꯒꯤ ꯍꯦꯟꯂꯕꯗꯤ,
- ꯂꯩꯕ ꯃꯤꯅ ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯕꯗꯤ, ꯅꯠꯔꯒꯥ
- ꯄꯤꯈꯤꯕ ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁ ꯃꯄꯨꯡ ꯐꯥꯗꯕ ꯐꯪꯂꯕꯗꯤ (ꯋꯥꯠꯄ, ꯁꯣꯛꯂꯕ, ꯑꯣꯔꯗꯔ ꯃꯇꯨꯡ ꯏꯟꯅ ꯅꯠꯇꯕ)꯫
GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯁꯞꯂꯥꯏꯌꯔꯈꯛꯅ ꯄꯤꯏ꯫ ꯂꯩꯕ ꯃꯤ ꯑꯃꯅ ꯅꯍꯥꯛꯀꯤ ꯃꯐꯃꯗ ꯍꯟꯊꯔꯕ ꯄꯣꯠꯂꯃꯒꯤꯗꯃꯛ “ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ” ꯊꯥꯔꯕꯗꯤ, ꯃꯁꯤ GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯅꯠꯇꯦ; ꯁꯞꯂꯥꯏꯌꯔꯗ ꯄꯤꯅꯕ ꯍꯪꯕꯤꯌꯨ, ꯅꯠꯔꯒꯥ ꯂꯩꯕ ꯃꯤꯒꯤ ꯗꯣꯀꯨꯃꯦꯟꯇꯕꯨ ꯀꯃꯔꯁꯤꯌꯜ ꯅꯣꯠ ꯑꯃꯈꯛ ꯑꯣꯏꯅ ꯂꯧꯕꯤꯌꯨ꯫
ꯃꯁꯤꯗ ꯀꯔꯤ ꯎꯠꯀꯗꯒꯦ
GST ꯅꯤꯌꯃꯅ ꯗꯤꯇꯦꯜ ꯂꯤꯁ꯭ꯠ ꯇꯧꯔꯤ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯗ ꯃꯁꯤ ꯂꯩꯒꯗꯕꯅꯤ:
- ꯅꯍꯥꯛꯀꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN꯫
- Credit Note ꯍꯥꯌꯕ ꯋꯥꯍꯩ, ꯃꯁꯤ ꯀꯔꯝꯕ ꯗꯣꯀꯨꯃꯦꯟꯇꯅꯣ ꯍꯥꯌꯕ ꯃꯌꯦꯛ ꯁꯦꯡꯅꯕ꯫
- ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔ ꯑꯗꯨꯗ ꯑꯃꯈꯛ ꯂꯩꯕ ꯁꯤꯔꯤꯌꯜ ꯅꯝꯕꯔ, ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ (ꯃꯌꯦꯛ, ꯃꯁꯤꯡ, - ꯑꯃꯁꯨꯡ /), ꯈꯨꯗꯝ ꯑꯣꯏꯅ CN/26-27/001꯫
- ꯄꯤꯕ ꯇꯥꯡ꯫
- ꯐꯪꯕ ꯃꯤꯒꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯔꯕꯗꯤ, ꯃꯈꯣꯌꯒꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯇꯀꯤ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯀꯣꯗ꯫
- ꯑꯍꯥꯅꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ (ꯅꯣꯠ ꯑꯃꯅ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯗꯒꯤ ꯍꯦꯟꯅ ꯌꯥꯎꯕ ꯌꯥꯏ; ꯃꯈꯣꯌꯒꯤ ꯂꯤꯁ꯭ꯠ ꯇꯧꯕꯤꯌꯨ)꯫
- ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁꯀꯤ ꯚꯦꯜꯌꯨ, ꯇꯦꯛꯁ ꯔꯦꯠ, ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯇꯧꯔꯤꯕ ꯇꯦꯛꯁꯀꯤ ꯁꯦꯜ꯫
- ꯅꯍꯥꯛꯀꯤ ꯅꯠꯔꯒꯥ ꯅꯍꯥꯛꯅ ꯑꯣꯊꯣꯔꯥꯏꯖ ꯇꯧꯕ ꯃꯤꯑꯣꯏ ꯑꯃꯒꯤ ꯁꯥꯏꯟ꯫
ꯃꯦꯀꯔꯅ ꯃꯁꯤ ꯄꯨꯝꯅꯃꯛ, ꯃꯔꯝ ꯑꯃꯁꯨꯡ HSN ꯇꯦꯛꯁ ꯁꯝꯃꯔꯤꯒ ꯂꯣꯌꯅꯅ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫
ꯊꯤꯗꯣꯛꯂꯕ ꯁꯦꯝꯄꯜ ꯑꯃ
Jaipur ꯒꯤ ꯏꯂꯦꯛꯠꯔꯤꯀꯦꯜ ꯗꯨꯀꯥꯟ ꯑꯃꯅ 12 Oct 2026 ꯗ ꯏꯟꯚꯣꯏꯁ INV/26-27/045 ꯗ Jaipur ꯒꯤ ꯀꯟꯠꯔꯦꯛꯇꯔ ꯑꯃꯗ ₹1,500 ꯗ ꯁꯤꯂꯤꯡ ꯐꯦꯟ 20 ꯌꯣꯟꯈꯤ: ₹30,000 + CGST 9% ₹2,700 + SGST 9% ₹2,700 = ₹35,400꯫ ꯐꯦꯟ 3 ꯕ꯭ꯂꯦꯗ ꯁꯣꯛꯂꯒ ꯍꯟꯅ ꯂꯥꯀꯈꯤ꯫
| ꯑꯥꯏꯇꯦꯝ | HSN | ꯃꯁꯤꯡ | ꯔꯦꯠ | ꯚꯦꯜꯌꯨ | CGST 9% | SGST 9% |
|---|---|---|---|---|---|---|
| ꯁꯤꯂꯤꯡ ꯐꯦꯟ 1200 mm, ꯍꯟꯊꯔꯕ | 8414 | 3 Nos | ₹1,500 | ₹4,500 | ₹405 | ₹405 |
ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ CN/26-27/003, 6 Nov 2026, 12 Oct 2026 ꯒꯤ INV/26-27/045 ꯒꯤꯗꯃꯛ, ꯃꯔꯝ “ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯛꯂꯦ”꯫ ꯃꯄꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ₹5,310꯫ ꯍꯧꯖꯤꯛ ꯀꯟꯠꯔꯦꯛꯇꯔꯅ ₹30,090 ꯄꯤꯒꯗꯕꯅꯤ꯫
ꯃꯐꯝ ꯑꯁꯤꯗ ꯂꯩꯕ HSN ꯀꯣꯗ ꯑꯃꯁꯨꯡ ꯔꯦꯠ ꯈꯨꯗꯝ ꯑꯃꯈꯛꯅꯤ; ꯅꯍꯥꯛꯀꯤ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯇ ꯂꯩꯕ ꯑꯗꯨꯃꯛ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯌꯥꯝꯅ ꯁꯣꯌꯕ ꯑꯁꯣꯏꯕꯁꯤꯡ
- ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯕꯒꯤ ꯃꯍꯨꯠꯇ GSTR-1 ꯗ ꯆꯪꯂꯕ ꯃꯇꯨꯡꯗ ꯏꯟꯚꯣꯏꯁ ꯍꯣꯡꯗꯣꯛꯄ ꯅꯠꯔꯒꯥ ꯀꯦꯟꯁꯦꯜ ꯇꯧꯕ꯫
- ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯀꯤꯗꯃꯛ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖ ꯁꯤꯖꯤꯟꯅꯕ꯫ ꯇꯣꯉꯥꯟꯕ ꯁꯤꯔꯤꯖ ꯊꯝꯕꯤꯌꯨ꯫
- ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯏꯗꯕ, ꯅꯠꯔꯒꯥ ꯃꯗꯨꯗꯒꯤ ꯇꯣꯉꯥꯟꯕ ꯇꯦꯛꯁ ꯔꯦꯠ ꯏꯕ꯫
- ꯁꯔꯨꯛ ꯈꯛꯇ ꯍꯟꯊꯔꯀꯄꯗ ꯏꯟꯚꯣꯏꯁ ꯄꯨꯝꯅꯃꯛ ꯀ꯭ꯔꯦꯗꯤꯠ ꯇꯧꯕ꯫ ꯈꯦꯠꯅꯕ ꯑꯗꯨ ꯈꯛꯇ ꯏꯕꯤꯌꯨ꯫
- ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯃꯥꯡꯍꯟꯕ: ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯀꯤ ꯃꯇꯝ ꯂꯤꯃꯤꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫