ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ › ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱚᱴ
GST ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱟᱨ ᱰᱮᱵᱤᱴ ᱱᱚᱴ
ᱵᱟᱨᱭᱟ ᱜᱮ ᱢᱟᱲᱟᱝ ᱮᱢ ᱟᱠᱟᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱴᱷᱤᱠ ᱮᱫᱟ᱾ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱵᱤᱞ ᱠᱚᱢ ᱮᱫᱟ; ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱵᱟᱹᱲᱛᱤᱭᱟ᱾ GST ᱨᱮ ᱵᱟᱨᱭᱟ ᱜᱮ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱮ ᱮᱢᱟ᱾
ᱢᱤᱫ ᱧᱮᱞ ᱨᱮ ᱯᱷᱟᱨᱟᱠ
| ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ | ᱰᱮᱵᱤᱴ ᱱᱚᱴ | |
|---|---|---|
| ᱚᱠᱚᱭ ᱮᱢᱟ | ᱥᱚᱯᱞᱟᱭᱟᱨ | ᱥᱚᱯᱞᱟᱭᱟᱨ |
| ᱚᱠᱛᱮ | ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱟᱢ ᱥᱮ ᱴᱮᱠᱥ ᱵᱟᱹᱲᱛᱤ ᱛᱟᱦᱮᱸᱱ ᱠᱟᱱᱟ; ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ; ᱥᱚᱯᱞᱟᱭ ᱠᱚᱢ | ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱟᱢ ᱥᱮ ᱴᱮᱠᱥ ᱠᱚᱢ ᱛᱟᱦᱮᱸᱱ ᱠᱟᱱᱟ |
| ᱥᱚᱯᱞᱟᱭᱟᱨ ᱨᱮᱱᱟᱜ GST | ᱠᱚᱢᱚᱜᱼᱟ | ᱵᱟᱹᱲᱛᱤᱭᱚᱜᱼᱟ |
| ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱱᱟᱜ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ | ᱠᱚᱢᱚᱜᱼᱟ (ᱠᱤᱨᱤᱧᱤᱡ ᱠᱚᱢᱟᱭ) | ᱵᱟᱹᱲᱛᱤᱭᱚᱜᱼᱟ (ᱠᱤᱨᱤᱧᱤᱡ ᱵᱟᱹᱲᱛᱤ ᱫᱟᱵᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱭ) |
| ᱱᱚᱸᱰᱮ ᱱᱚᱢᱵᱚᱨ ᱥᱤᱨᱤᱡᱽ | CN/26-27/001 | DN/26-27/001 |
| ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ | ᱦᱮᱸ (ᱞᱟᱛᱟᱨ ᱧᱮᱞ ᱢᱮ) | ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱥᱤᱢᱟᱹ ᱵᱟᱹᱱᱩᱜᱼᱟ; ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱱᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱨᱮ ᱥᱤᱢᱟᱹ ᱢᱮᱱᱟᱜᱼᱟ |
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
- ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ: ᱨᱩᱣᱟᱹᱲ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱫᱟᱢ ᱟᱨ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ᱾
- ᱵᱷᱩᱞ ᱛᱮ ᱵᱟᱹᱲᱛᱤ ᱨᱮᱴ ᱵᱤᱞ: ₹500 ᱵᱚᱫᱚᱞ ₹520 ᱦᱤᱥᱟᱹᱵ ᱛᱮ 100 ᱭᱩᱱᱤᱴ ᱵᱤᱞ ᱦᱩᱭ ᱞᱮᱱᱟ᱾ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ: 100 × ₹20 = ₹2,000 + GST᱾
- ᱵᱷᱩᱞ ᱛᱮ ᱠᱚᱢ ᱨᱮᱴ ᱵᱤᱞ: 100 ᱭᱩᱱᱤᱴ ᱨᱮ ₹500 ᱵᱚᱫᱚᱞ ₹480 ᱵᱤᱞ ᱦᱩᱭ ᱞᱮᱱᱟ᱾ ᱰᱮᱵᱤᱴ ᱱᱚᱴ: ₹2,000 + IGST 18% ₹360 = ₹2,360᱾
- ᱵᱷᱩᱞ GST ᱨᱮᱴ: ₹50,000 ᱨᱮ 18% ᱵᱚᱫᱚᱞ 5% ᱞᱟᱜᱟᱣ ᱦᱩᱭ ᱞᱮᱱᱟ᱾ ᱵᱟᱹᱲᱛᱤ 13% ᱴᱮᱠᱥ ₹6,500 ᱞᱟᱹᱜᱤᱫ ᱰᱮᱵᱤᱴ ᱱᱚᱴ᱾ ᱠᱟᱨᱚᱬ "ᱴᱮᱠᱥ ᱴᱷᱤᱠ ᱮᱱᱟ" ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
- ᱛᱟᱭᱚᱢ ᱛᱮ ᱢᱤᱫ ᱢᱚᱛ ᱦᱩᱭ ᱟᱠᱟᱱ ᱵᱟᱹᱲᱛᱤ ᱯᱷᱨᱮᱴ: ᱯᱷᱨᱮᱴ ᱟᱨ ᱚᱱᱟ ᱨᱮᱭᱟᱜ GST ᱞᱟᱹᱜᱤᱫ ᱰᱮᱵᱤᱴ ᱱᱚᱴ᱾
ᱟᱠᱨᱤᱧ ᱛᱟᱭᱚᱢ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ
ᱟᱠᱨᱤᱧ ᱛᱟᱭᱚᱢ ᱮᱢ ᱟᱠᱟᱱ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ (ᱡᱮᱢᱚᱱ ᱥᱮᱨᱢᱟ ᱢᱩᱪᱟᱹᱫ ᱴᱟᱨᱜᱮᱴ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ) GST ᱫᱚ ᱛᱚᱵᱮ ᱜᱮ ᱠᱚᱢᱟ ᱡᱚᱠᱷᱚᱱ GST ᱟᱹᱭᱤᱱ ᱨᱮᱭᱟᱜ ᱥᱚᱨᱛᱚ ᱯᱩᱨᱟᱹᱣᱚᱜᱼᱟ: 1 November 2026 ᱠᱷᱚᱱ ᱟᱠᱨᱤᱧ ᱢᱟᱲᱟᱝ ᱨᱮᱭᱟᱜ ᱮᱜᱨᱤᱢᱮᱱᱴ ᱥᱮ ᱛᱤᱱᱟᱹᱜ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱥᱟᱶ ᱡᱩᱲᱟᱹᱣ ᱨᱮᱭᱟᱜ ᱞᱟᱹᱠᱛᱤ ᱵᱟᱹᱱᱩᱜᱼᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱱᱚᱶᱟ section 34 ᱞᱮᱠᱟᱛᱮ GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱛᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ, ᱟᱨ ᱠᱤᱨᱤᱧᱤᱡ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱨᱤᱵᱷᱟᱨᱥ ᱞᱟᱹᱠᱛᱤ᱾ ᱱᱚᱶᱟ ᱥᱚᱨᱛᱚ ᱢᱤᱫ ᱫᱷᱟᱣ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱵᱚᱫᱚᱞ ᱮᱱᱟ, ᱚᱱᱟᱛᱮ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱥᱟᱶ ᱱᱤᱛᱚᱜ ᱦᱟᱹᱞ ᱧᱮᱞ ᱢᱮ᱾
ᱥᱚᱨᱛᱚ ᱵᱟᱝ ᱯᱩᱨᱟᱹᱣ ᱠᱷᱟᱱ ᱦᱚᱸ ᱠᱚᱢᱟᱨᱥᱤᱭᱟᱞ (ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ) ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱛᱮ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ᱮᱢ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ: ᱱᱚᱶᱟ ᱜᱨᱟᱦᱟᱠ ᱨᱮᱱᱟᱜ ᱵᱟᱠᱤ ᱠᱚᱢ ᱮᱫᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱟᱢᱟᱜ GST ᱵᱟᱝ᱾ ᱢᱮᱠᱟᱨ ᱨᱮ ᱱᱚᱶᱟ ᱞᱮᱠᱟᱱ ᱱᱚᱴ ᱞᱟᱹᱜᱤᱫ "ᱱᱚᱶᱟ ᱰᱚᱠᱭᱩᱢᱮᱱᱴ ᱨᱮ GST ᱩᱫᱩᱜ ᱢᱮ" ᱴᱤᱠ ᱚᱪᱚᱜ ᱢᱮ ᱟᱨ ᱱᱚᱴ ᱨᱮ "Commercial credit note, GST not reduced" ᱚᱞ ᱢᱮ᱾
ᱱᱚᱸᱰᱮ ᱡᱚᱛᱚ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱱᱟᱣ
- ᱯᱷᱚᱨᱢ ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱥᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱱᱚᱢᱵᱚᱨ ᱥᱤᱨᱤᱡᱽ ᱚᱱᱟ ᱥᱟᱶ ᱵᱚᱫᱚᱞᱚᱜᱼᱟ᱾
- ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ ᱚᱞ ᱢᱮ, ᱟᱨ ᱠᱟᱨᱚᱬ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
- ᱵᱚᱫᱚᱞᱚᱜ ᱞᱟᱭᱤᱱ ᱜᱮ ᱚᱞ ᱢᱮ: ᱨᱩᱣᱟᱹᱲ ᱜᱚᱱᱚᱝ, ᱥᱮ ᱜᱚᱱᱚᱝ ᱥᱟᱶ ᱨᱮᱴ ᱯᱷᱟᱨᱟᱠ, ᱚᱨᱤᱡᱤᱱᱟᱞ GST ᱨᱮᱴ ᱛᱮ᱾
- ᱥᱮᱣ ᱢᱮ, ᱵᱟᱨᱭᱟ ᱠᱚᱯᱤ ᱯᱨᱤᱱᱴ ᱢᱮ, ᱟᱨ ᱚᱨᱤᱡᱤᱱᱟᱞ ᱜᱨᱟᱦᱟᱠ ᱠᱮ ᱮᱢ ᱢᱮ᱾
ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱱᱟᱜ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱫᱚ?
ᱟᱭᱢᱟ ᱠᱤᱨᱤᱧᱤᱡ ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱚᱠᱛᱮ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱴᱷᱮᱱ "ᱰᱮᱵᱤᱴ ᱱᱚᱴ" ᱠᱚ ᱠᱩᱞᱟ᱾ ᱦᱤᱥᱟᱹᱵ ᱨᱮ ᱱᱚᱶᱟ ᱴᱷᱤᱠ ᱜᱮ, ᱢᱮᱱᱠᱷᱟᱱ ᱱᱚᱶᱟ GST ᱰᱚᱠᱭᱩᱢᱮᱱᱴ ᱵᱟᱝ ᱠᱟᱱᱟ᱾ GST ᱠᱚᱢ ᱞᱟᱹᱜᱤᱫ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱮᱢ ᱞᱟᱹᱠᱛᱤ᱾ ᱱᱚᱶᱟ ᱥᱟᱭᱤᱴ ᱨᱮ ᱵᱟᱨᱭᱟ ᱵᱮᱱᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ; GST ᱞᱟᱹᱜᱤᱫ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱨᱮᱱᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱜᱮ ᱢᱟᱱᱟᱣᱚᱜᱼᱟ᱾
ᱱᱚᱶᱟ ᱦᱚᱸ ᱯᱟᱲᱦᱟᱣ ᱢᱮ: ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱯᱷᱚᱨᱢᱮᱴ ᱟᱨ GSTR-1 ᱨᱮ ᱩᱫᱩᱜ᱾