ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ › ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯁꯨꯡ ꯗꯦꯕꯤꯠ ꯅꯣꯠ

GST ꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯁꯨꯡ ꯗꯦꯕꯤꯠ ꯅꯣꯠ

ꯑꯅꯤꯃꯛꯅ ꯃꯃꯥꯡꯗ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯆꯨꯃꯊꯣꯛꯏ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯅ ꯕꯤꯜ ꯍꯟꯊꯍꯜꯂꯤ; ꯗꯦꯕꯤꯠ ꯅꯣꯇꯅ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ꯫ GST ꯗ, ꯑꯅꯤꯃꯛ ꯁꯞꯂꯥꯏꯌꯔꯅ ꯄꯤꯏ꯫

ꯈꯦꯠꯅꯕ ꯑꯗꯨ ꯌꯦꯡꯂꯒꯥ

ꯈꯨꯗꯃꯁꯤꯡ

• ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯕ: ꯍꯟꯊꯔꯕ ꯄꯣꯠꯂꯃꯒꯤ ꯚꯦꯜꯌꯨ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁꯀꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ꯫
• ꯔꯦꯠ ꯑꯁꯣꯏꯅ ꯋꯥꯡꯅ ꯕꯤꯜ ꯇꯧꯔꯕ: ₹500 ꯒꯤ ꯃꯍꯨꯠꯇ ₹520 ꯗ ꯌꯨꯅꯤꯠ 100 ꯕꯤꯜ ꯇꯧꯈꯤ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ: 100 × ₹20 = ₹2,000 + GST꯫
• ꯔꯦꯠ ꯑꯁꯣꯏꯅ ꯅꯦꯝꯅ ꯕꯤꯜ ꯇꯧꯔꯕ: ꯌꯨꯅꯤꯠ 100 ꯗ ₹500 ꯒꯤ ꯃꯍꯨꯠꯇ ₹480 ꯕꯤꯜ ꯇꯧꯈꯤ꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ: ₹2,000 + IGST 18% ₹360 = ₹2,360꯫
• ꯑꯁꯣꯏꯕ GST ꯔꯦꯠ: ₹50,000 ꯗ 18% ꯒꯤ ꯃꯍꯨꯠꯇ 5% ꯂꯧꯈꯤ꯫ ꯍꯦꯟꯅ 13% ꯇꯦꯛꯁ, ₹6,500 ꯒꯤ ꯗꯦꯕꯤꯠ ꯅꯣꯠ꯫ ꯃꯔꯝ “ꯇꯦꯛꯁ ꯆꯨꯃꯊꯣꯛꯂꯦ” ꯈꯅꯕꯤꯌꯨ꯫
• ꯃꯇꯨꯡꯗ ꯌꯥꯅꯈꯤꯕ ꯍꯦꯟꯅ ꯐ꯭ꯔꯦꯠ: ꯐ꯭ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤ GST ꯒꯤ ꯗꯦꯕꯤꯠ ꯅꯣꯠ꯫

ꯌꯣꯟꯕꯒꯤ ꯃꯇꯨꯡꯗ ꯗꯤꯁꯀꯥꯎꯟꯠ

ꯌꯣꯟꯕꯒꯤ ꯃꯇꯨꯡꯗ ꯄꯤꯕ ꯗꯤꯁꯀꯥꯎꯟꯠ ꯑꯃꯅ (ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯆꯍꯤꯒꯤ ꯑꯔꯣꯏꯕꯒꯤ ꯇꯥꯔꯒꯦꯠ ꯗꯤꯁꯀꯥꯎꯟꯠ) GST ꯑꯁꯤ GST ꯑꯥꯏꯅꯒꯤ ꯀꯟꯗꯤꯁꯅꯁꯤꯡ ꯃꯄꯨꯡ ꯐꯥꯔꯕꯗꯈꯛ ꯍꯟꯊꯍꯜꯂꯤ: 1 November 2026 ꯗꯒꯤ ꯍꯧꯔꯒ ꯌꯣꯟꯕ ꯃꯃꯥꯡꯗ ꯇꯧꯔꯕ ꯑꯦꯒ꯭ꯔꯤꯃꯦꯟꯠ ꯅꯠꯔꯒꯥ ꯑꯈꯟꯅꯕ ꯏꯟꯚꯣꯏꯁꯁꯤꯡꯒ ꯃꯔꯤ ꯂꯩꯅꯍꯟꯕ ꯃꯊꯧ ꯇꯥꯗꯦ, ꯑꯗꯨꯕꯨ ꯃꯁꯤ section 34 ꯒꯤ ꯃꯈꯥꯗ GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯅ ꯄꯤꯒꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯀꯁ꯭ꯇꯃꯔꯅ ꯃꯁꯤꯗ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯔꯤꯚꯔꯁ ꯇꯧꯒꯗꯕꯅꯤ꯫ ꯀꯟꯗꯤꯁꯅꯁꯤꯡ ꯑꯁꯤ ꯑꯃꯨꯛ ꯍꯦꯟꯅ ꯍꯣꯡꯈ꯭ꯔꯦ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯍꯧꯖꯤꯛꯀꯤ ꯐꯤꯚꯝ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯀꯥ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫

ꯀꯟꯗꯤꯁꯅꯁꯤꯡ ꯃꯄꯨꯡ ꯐꯥꯗꯔꯕꯗꯤ, ꯅꯍꯥꯛꯅ ꯗꯤꯁꯀꯥꯎꯟꯠ ꯑꯁꯤ ꯀꯃꯔꯁꯤꯌꯜ (ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ) ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯅ ꯄꯤꯕ ꯌꯥꯏ: ꯃꯁꯤꯅ ꯀꯁ꯭ꯇꯃꯔꯅ ꯄꯤꯒꯗꯕ ꯁꯦꯜ ꯍꯟꯊꯍꯜꯂꯤ ꯑꯗꯨꯕꯨ ꯅꯍꯥꯛꯀꯤ GST ꯍꯟꯊꯍꯜꯂꯣꯏ꯫ ꯃꯦꯀꯔꯗ, ꯑꯁꯤꯒꯨꯝꯕ ꯅꯣꯠ ꯑꯃꯒꯤꯗꯃꯛ “ꯃꯁꯤꯒꯤ ꯗꯣꯀꯨꯃꯦꯟꯇꯇ GST ꯎꯠꯄꯤꯌꯨ” ꯇꯤꯛ ꯂꯧꯊꯣꯛꯄꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯅꯣꯇꯇ “Commercial credit note, GST not reduced” ꯏꯕꯤꯌꯨ꯫

ꯃꯐꯝ ꯑꯁꯤꯗ ꯈꯨꯗꯤꯡꯃꯛ ꯀꯔꯝꯅ ꯁꯦꯝꯒꯗꯒꯦ

1. ꯐꯣꯔꯃꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯅꯠꯔꯒꯥ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯈꯅꯕꯤꯌꯨ꯫ ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖ ꯃꯁꯤꯒ ꯂꯣꯌꯅꯅ ꯍꯣꯡꯏ꯫
2. ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ ꯏꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯃꯔꯝ ꯈꯅꯕꯤꯌꯨ꯫
3. ꯍꯣꯡꯂꯤꯕ ꯂꯥꯏꯅꯁꯤꯡ ꯈꯛꯇ ꯏꯕꯤꯌꯨ: ꯍꯟꯊꯔꯕ ꯃꯁꯤꯡ, ꯅꯠꯔꯒꯥ ꯃꯁꯤꯡꯒ ꯂꯣꯌꯅꯅ ꯔꯦꯇꯀꯤ ꯈꯦꯠꯅꯕ, ꯑꯍꯥꯅꯕ GST ꯔꯦꯠꯇ꯫
4. ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ, ꯀꯣꯄꯤ ꯑꯅꯤꯃꯛ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ, ꯑꯃꯁꯨꯡ ꯑꯣꯔꯤꯖꯤꯅꯦꯜ ꯑꯗꯨ ꯀꯁ꯭ꯇꯃꯔꯗ ꯄꯤꯌꯨ꯫

ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯗꯦꯕꯤꯠ ꯅꯣꯠꯇꯗꯤ?

ꯀꯁ꯭ꯇꯃꯔ ꯌꯥꯝꯅ ꯀꯌꯥꯅ ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯀꯄꯗ ꯁꯞꯂꯥꯏꯌꯔꯗ “ꯗꯦꯕꯤꯠ ꯅꯣꯠ” ꯊꯥꯏ꯫ ꯑꯦꯀꯥꯎꯟꯇꯁꯇ ꯃꯁꯤ ꯐꯩ, ꯑꯗꯨꯕꯨ ꯃꯁꯤ GST ꯗꯣꯀꯨꯃꯦꯟꯠ ꯅꯠꯇꯦ꯫ GST ꯍꯟꯊꯍꯟꯅꯕ, ꯁꯞꯂꯥꯏꯌꯔꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯒꯗꯕꯅꯤ꯫ ꯁꯥꯏꯠ ꯑꯁꯤꯗ ꯅꯍꯥꯛꯅ ꯀꯔꯝꯕ ꯑꯃꯃꯃꯛ ꯁꯦꯝꯕ ꯌꯥꯏ; GST ꯒꯤꯗꯃꯛ ꯁꯞꯂꯥꯏꯌꯔꯒꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯈꯛ ꯆꯠꯂꯤ꯫

ꯑꯃꯁꯨꯡ ꯄꯥꯕꯤꯌꯨ: ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯐꯣꯔꯃꯦꯠ ꯑꯃꯁꯨꯡ GSTR-1 ꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯕ꯫