ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ › ꯍꯦꯜꯞ › ꯁꯦꯝꯕ
GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ
ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯍꯥꯟꯅꯅ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯟꯊꯍꯜꯂꯤ: ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯛꯄ, ꯃꯃꯜ ꯍꯟꯊꯍꯟꯕ, ꯌꯣꯟꯕꯒꯤ ꯃꯇꯨꯡꯗ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯠ, ꯅꯠꯇ꯭ꯔꯒ ꯇꯦꯛꯁ ꯍꯦꯟꯅ ꯂꯧꯕ꯫ ꯑꯔꯤꯕ ꯏꯟꯚꯣꯏꯁ ꯀꯩꯗꯧꯉꯩꯗ ꯍꯣꯡꯗꯣꯛꯀꯅꯨ; ꯈꯦꯠꯅꯕꯒꯤꯗꯃꯛ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯕꯤꯌꯨ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- This note is against: ꯌꯣꯟꯕ꯫ ꯅꯍꯥꯛꯀꯤ ꯀꯁ꯭ꯇꯃꯔꯗ ꯄꯤꯕ ꯅꯣꯠꯀꯤꯗꯃꯛ (ꯃꯍꯧꯁꯥꯒꯤ ꯃꯑꯣꯡ)꯫ ꯁꯞꯂꯥꯌꯔꯒꯤꯗꯃꯛ, ꯌꯣꯟꯕ ꯅꯠꯇ꯭ꯔꯒ ꯄꯔꯆꯦꯖ ꯁꯥꯏꯗ ꯌꯦꯡꯕꯤꯌꯨ꯫
- ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯇꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯅꯝꯕꯔ, ꯇꯥꯡ, ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯇꯥꯡ꯫
- ꯃꯔꯝ꯫ ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯛꯂꯦ, ꯃꯃꯜ ꯍꯟꯊꯍꯜꯂꯦ, ꯌꯣꯟꯕꯒꯤ ꯃꯇꯨꯡꯗ ꯗꯤꯁꯀꯥꯎꯟꯠ, ꯄꯣꯠꯂꯝ ꯌꯥꯝꯅ ꯂꯦꯞꯄ ꯅꯠꯔꯒꯥ ꯁꯣꯛꯂꯕ, ꯇꯦꯛꯁ ꯍꯦꯟꯅ ꯂꯧꯈꯤ ꯅꯠꯇ꯭ꯔꯒ ꯑꯇꯣꯞꯄ꯫ ꯃꯁꯤ ꯅꯣꯇꯇ ꯄ꯭ꯔꯤꯟꯠ ꯑꯣꯏ꯫
- ꯀꯅꯥꯗ ꯄꯤꯕꯒꯦ꯫ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯀꯁ꯭ꯇꯃꯔ꯫
- ꯑꯥꯏꯇꯦꯃꯁꯤꯡ: ꯈꯦꯠꯅꯕꯈꯛ꯫ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯔꯦꯇꯇ ꯍꯟꯊꯔꯛꯂꯕ ꯃꯁꯤꯡ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯃꯂꯒꯤ ꯈꯦꯠꯅꯕ, HSN ꯑꯃꯁꯨꯡ GST ꯔꯦꯠ ꯑꯗꯨꯃꯛꯀ ꯂꯣꯌꯅꯅ꯫
- ꯁꯦꯚ, ꯄ꯭ꯔꯤꯟꯠ, ꯁꯦꯌꯔ꯫ App ꯗ ꯅꯣꯠ ꯑꯁꯤꯅ ꯀꯁ꯭ꯇꯃꯔꯅ ꯄꯤꯒꯗꯕ ꯍꯟꯊꯍꯜꯂꯤ; ꯍꯟꯊꯔꯛꯂꯕ ꯄꯣꯠꯂꯝ ꯁ꯭ꯇꯣꯛꯇ ꯍꯜꯂꯀꯏ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯏꯟꯚꯣꯏꯁ INV/26-27/045: ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯇꯇ ꯂꯩꯕ ꯂꯩꯕ ꯃꯤ ꯑꯃꯗ ꯌꯨꯅꯤꯠ 100 ₹500 + 18% ꯗ꯫ ꯌꯨꯅꯤꯠ 10 ꯁꯣꯛꯇꯨꯅ ꯍꯜꯂꯀꯏ꯫ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ CN/26-27/006, ꯃꯔꯝ ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯛꯂꯦ: 10 × ₹500 = ₹5,000, CGST ₹450 + SGST ₹450, ꯄꯨꯝꯅꯃꯛ ₹5,900꯫ ꯍꯧꯖꯤꯛ ꯀꯁ꯭ꯇꯃꯔꯅ ₹5,900 ꯍꯟꯊꯅ ꯄꯤꯒꯗꯕ ꯂꯩ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Act ꯒꯤ Section 34꯫ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡꯒꯤ ꯅꯣꯚꯦꯝꯕꯔ 30 ꯒꯤ ꯃꯃꯥꯡꯗ (ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯅꯨꯌꯦꯜ ꯔꯤꯇꯔꯅꯒꯤ ꯇꯥꯡ, ꯃꯃꯥꯡꯗ ꯂꯥꯛꯂꯕꯗ) GSTR-1 ꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯗꯨ ꯐꯣꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯌꯣꯟꯕꯒꯤ ꯃꯇꯨꯡꯗ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯇꯀꯤꯗꯃꯛ, ꯅꯣꯚꯦꯝꯕꯔ 1, 2026 ꯗꯒꯤ ꯃꯃꯥꯡꯒꯤ ꯑꯔꯥꯟꯕ ꯑꯃꯁꯨꯡ ꯏꯟꯚꯣꯏꯁ ꯃꯇꯨꯡ ꯏꯟꯅ ꯁꯝꯕꯟꯗ ꯃꯊꯧ ꯇꯥꯔꯣꯏꯗꯦ, ꯑꯗꯨꯕꯨ ꯂꯩꯕ ꯃꯤꯅ ꯃꯥꯟꯅꯕ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ reverse ꯇꯧꯒꯗꯕꯅꯤ (Finance Act 2026)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯏꯟꯚꯣꯏꯁ ꯄꯨꯝꯅꯃꯛ ꯅꯣꯇꯇ ꯊꯝꯕ꯫ ꯍꯟꯊꯔꯛꯂꯕ ꯅꯠꯇ꯭ꯔꯒ ꯍꯟꯊꯍꯜꯂꯕ ꯁꯔꯨꯛ ꯑꯗꯨꯈꯛ꯫
- ꯅꯣꯇꯇ ꯑꯔꯥꯅꯕ GST ꯔꯦꯠ꯫ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯔꯦꯠ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫