ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ › ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱯᱷᱚᱨᱢᱮᱴ
GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱯᱷᱚᱨᱢᱮᱴ: ᱚᱱᱰᱮ ᱪᱮᱫ ᱩᱫᱩᱜ ᱞᱟᱹᱠᱛᱤ
ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱫᱚ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱨᱮᱱᱟᱜ ᱢᱟᱲᱟᱝ ᱮᱢ ᱟᱠᱟᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱚᱢ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ ᱠᱟᱱᱟ᱾ GST ᱨᱮ ᱢᱟᱨᱮ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱟᱞᱚᱢ ᱪᱤᱨᱤᱭᱟ ᱥᱮ ᱮᱰᱤᱴᱟ: ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱠᱟᱛᱷᱟ ᱚᱞ ᱟᱠᱟᱱ ᱱᱚᱢᱵᱚᱨ ᱥᱟᱶ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱮᱢ ᱢᱮ᱾
GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱚᱠᱛᱮ ᱮᱢᱚᱜᱼᱟ
CGST Act ᱨᱮᱭᱟᱜ section 34 ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱮᱢ ᱨᱮᱭᱟᱜ ᱦᱩᱠᱩᱢ ᱮᱢᱟ, ᱡᱚᱠᱷᱚᱱ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱭᱚᱢ:
- ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ ᱞᱟᱜᱟᱣ ᱫᱟᱢ ᱥᱮ ᱴᱮᱠᱥ ᱞᱟᱹᱠᱛᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱧᱮᱞᱚᱜᱼᱟ,
- ᱠᱤᱨᱤᱧᱤᱡ ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱮ ᱠᱩᱞᱟ, ᱥᱮ
- ᱥᱚᱯᱞᱟᱭ ᱟᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱥᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱠᱚᱢ ᱧᱮᱞᱚᱜᱼᱟ (ᱠᱚᱢ, ᱠᱷᱟᱨᱟᱯ, ᱚᱨᱰᱟᱨ ᱞᱮᱠᱟ ᱵᱟᱝ)᱾
GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱜᱮ ᱮ ᱮᱢᱟ᱾ ᱟᱢ ᱴᱷᱮᱱ ᱨᱩᱣᱟᱹᱲ ᱡᱤᱱᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱠᱤᱨᱤᱧᱤᱡ "ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ" ᱠᱩᱞ ᱠᱷᱟᱱ, ᱚᱱᱟ GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱵᱟᱝ ᱠᱟᱱᱟ; ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱷᱚᱱ ᱢᱤᱫᱴᱟᱹᱝ ᱠᱷᱚᱡ ᱢᱮ, ᱥᱮ ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱱᱟᱜ ᱠᱟᱜᱚᱡ ᱠᱚᱢᱟᱨᱥᱤᱭᱟᱞ ᱱᱚᱴ ᱞᱮᱠᱟᱛᱮ ᱜᱮ ᱧᱮᱞ ᱢᱮ᱾
ᱚᱱᱰᱮ ᱪᱮᱫ ᱩᱫᱩᱜ ᱞᱟᱹᱠᱛᱤ
GST ᱱᱤᱭᱚᱢ ᱨᱮ ᱰᱤᱴᱮᱞ ᱞᱤᱥᱴ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱨᱮ ᱱᱚᱶᱟ ᱛᱟᱦᱮᱸ ᱞᱟᱹᱠᱛᱤ:
- ᱟᱢᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN᱾
- Credit Note ᱟᱹᱲᱟᱹ, ᱡᱮᱢᱚᱱ ᱯᱷᱟᱨᱪᱟ ᱛᱟᱦᱮᱸᱱ ᱢᱟ ᱱᱚᱶᱟ ᱪᱮᱫ ᱞᱮᱠᱟᱱ ᱰᱚᱠᱭᱩᱢᱮᱱᱴ ᱠᱟᱱᱟ᱾
- ᱥᱤᱨᱤᱭᱟᱞ ᱱᱚᱢᱵᱚᱨ, ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱜᱮ, ᱵᱟᱹᱲᱛᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ 16 ᱟᱠᱷᱚᱨ (ᱟᱠᱷᱚᱨ, ᱮᱞ, - ᱟᱨ /), ᱡᱮᱢᱚᱱ CN/26-27/001᱾
- ᱮᱢ ᱨᱮᱭᱟᱜ ᱛᱟᱨᱤᱠ᱾
- ᱧᱟᱢᱤᱡ ᱨᱮᱱᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN᱾ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱷᱟᱱ, ᱩᱱᱤᱭᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ ᱨᱟᱡᱽ ᱧᱩᱛᱩᱢ ᱟᱨ ᱠᱳᱰ᱾
- ᱚᱨᱤᱡᱤᱱᱟᱞ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ (ᱢᱤᱫ ᱱᱚᱴ ᱨᱮ ᱟᱭᱢᱟ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱦᱩᱭ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ; ᱥᱟᱱᱟᱢ ᱚᱞ ᱢᱮ)᱾
- ᱡᱤᱱᱤᱥ ᱥᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮᱭᱟᱜ ᱫᱟᱢ, ᱴᱮᱠᱥ ᱨᱮᱴ, ᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱦᱩᱭᱩᱜ ᱴᱮᱠᱥ ᱴᱟᱠᱟ᱾
- ᱟᱢᱟᱜ ᱥᱮ ᱟᱢ ᱡᱟᱦᱟᱸᱭ ᱦᱩᱠᱩᱢ ᱮᱢᱟᱢ ᱩᱱᱤᱭᱟᱜ ᱥᱟᱭᱤᱱ᱾
ᱢᱮᱠᱟᱨ ᱱᱚᱶᱟ ᱥᱟᱱᱟᱢ ᱯᱨᱤᱱᱴ ᱮᱫᱟ, ᱟᱨ ᱠᱟᱨᱚᱬ ᱟᱨ HSN ᱴᱮᱠᱥ ᱥᱟᱢᱢᱟᱨᱤ ᱦᱚᱸ᱾
ᱢᱤᱫᱴᱟᱹᱝ ᱥᱮᱢᱯᱚᱞ
ᱡᱚᱭᱯᱩᱨ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱤᱞᱮᱠᱴᱨᱤᱠ ᱫᱚᱠᱟᱱ 12 Oct 2026 ᱨᱮ ᱤᱱᱵᱷᱚᱭᱮᱥ INV/26-27/045 ᱛᱮ ᱡᱚᱭᱯᱩᱨ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱴᱷᱮᱠᱟᱫᱟᱨ ᱴᱷᱮᱱ ₹1,500 ᱦᱤᱥᱟᱹᱵ ᱛᱮ 20 ᱪᱤᱞᱤᱝ ᱯᱷᱮᱱ ᱮ ᱟᱠᱨᱤᱧ ᱞᱮᱫᱟ: ₹30,000 + CGST 9% ₹2,700 + SGST 9% ₹2,700 = ₹35,400᱾ ᱯᱮ ᱯᱷᱮᱱ ᱨᱮᱭᱟᱜ ᱵᱞᱮᱰ ᱨᱟᱯᱩᱫ ᱠᱟᱛᱮ ᱨᱩᱣᱟᱹᱲ ᱦᱤᱡᱩᱜ ᱮᱱᱟ᱾
| ᱟᱭᱴᱮᱢ | HSN | ᱜᱚᱱᱚᱝ | ᱨᱮᱴ | ᱫᱟᱢ | CGST 9% | SGST 9% |
|---|---|---|---|---|---|---|
| ᱪᱤᱞᱤᱝ ᱯᱷᱮᱱ 1200 mm, ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ | 8414 | 3 Nos | ₹1,500 | ₹4,500 | ₹405 | ₹405 |
ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ CN/26-27/003, 6 Nov 2026, 12 Oct 2026 ᱨᱮᱭᱟᱜ INV/26-27/045 ᱨᱮ, ᱠᱟᱨᱚᱬ "ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ"᱾ ᱢᱩᱴ ᱠᱨᱮᱰᱤᱴ ₹5,310᱾ ᱱᱤᱛ ᱴᱷᱮᱠᱟᱫᱟᱨ ᱨᱮᱱᱟᱜ ᱵᱟᱠᱤ ₹30,090᱾
ᱱᱚᱸᱰᱮ ᱨᱮᱭᱟᱜ HSN ᱠᱳᱰ ᱟᱨ ᱨᱮᱴ ᱫᱚ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ ᱜᱮ; ᱟᱢᱟᱜ ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱜᱮ ᱵᱮᱵᱷᱟᱨ ᱢᱮ᱾
ᱡᱟᱦᱟᱸ ᱵᱷᱩᱞ ᱟᱭᱢᱟ ᱦᱩᱭᱩᱜᱼᱟ
- GSTR-1 ᱨᱮ ᱥᱮᱞᱮᱫ ᱛᱟᱭᱚᱢ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮᱰᱤᱴ ᱥᱮ ᱠᱮᱱᱥᱮᱞ, ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱵᱚᱫᱚᱞ᱾
- ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ ᱥᱤᱨᱤᱡᱽ ᱵᱮᱵᱷᱟᱨ᱾ ᱵᱷᱮᱜᱟᱨ ᱥᱤᱨᱤᱡᱽ ᱫᱚᱦᱚᱭ ᱢᱮ᱾
- ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱚᱞ, ᱥᱮ ᱚᱱᱟ ᱠᱷᱚᱱ ᱵᱷᱮᱜᱟᱨ ᱴᱮᱠᱥ ᱨᱮᱴ ᱚᱞ᱾
- ᱦᱟᱹᱴᱤᱧ ᱜᱮ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ ᱢᱮᱱᱠᱷᱟᱱ ᱯᱩᱨᱟᱹ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱨᱮᱰᱤᱴ᱾ ᱯᱷᱟᱨᱟᱠ ᱜᱮ ᱚᱞ ᱢᱮ᱾
- ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ ᱯᱟᱨᱚᱢ: ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱨᱮᱭᱟᱜ ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ ᱧᱮᱞ ᱢᱮ᱾