ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ › ᱦᱮᱞᱯ › ᱵᱮᱱᱟᱣ ᱦᱚᱨᱟ
GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱱᱟᱣᱚᱜᱼᱟ
ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱞᱟᱦᱟ ᱠᱷᱚᱱ ᱮᱢ ᱟᱠᱟᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱚᱢᱟᱭ: ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ, ᱫᱟᱢ ᱠᱚᱢ, ᱟᱠᱨᱤᱧ ᱛᱟᱭᱚᱢ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ, ᱥᱮ ᱴᱮᱠᱥ ᱵᱟᱹᱲᱛᱤ ᱦᱟᱛᱟᱣ᱾ ᱢᱟᱨᱮ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱚᱵᱷᱤ ᱟᱞᱚᱢ ᱯᱩᱨᱟᱹᱣᱟ; ᱯᱷᱚᱨᱚᱠ ᱞᱟᱹᱜᱤᱫ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱮᱢ ᱢᱮ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- This note is against: ᱟᱠᱨᱤᱧ (Sale)᱾ ᱟᱢᱟᱜ ᱜᱨᱟᱦᱚᱠ ᱞᱟᱹᱜᱤᱫ ᱱᱚᱴ (ᱥᱟᱫᱷᱟᱨᱚᱱ ᱦᱟᱹᱞᱚᱛ)᱾ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱟᱠᱨᱤᱧ ᱥᱮ ᱠᱤᱨᱤᱧ ᱥᱮᱫ ᱧᱮᱞ ᱢᱮ᱾
- ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱵᱤᱵᱨᱚᱬ᱾ ᱱᱚᱢᱵᱚᱨ, ᱛᱟᱨᱤᱠ, ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱨᱤᱠ᱾
- ᱠᱟᱨᱚᱬ᱾ ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ, ᱫᱟᱢ ᱠᱚᱢ ᱮᱱᱟ, ᱟᱠᱨᱤᱧ ᱛᱟᱭᱚᱢ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ, ᱠᱚᱢ ᱥᱮ ᱠᱷᱟᱨᱟᱯ ᱥᱚᱯᱞᱟᱭ, ᱴᱮᱠᱥ ᱵᱮᱥᱤ ᱞᱟᱜᱟᱣ ᱟᱠᱟᱱ ᱛᱟᱦᱮᱸᱠᱟᱱᱟ ᱥᱮ ᱮᱴᱟᱜ᱾ ᱚᱱᱟ ᱱᱚᱴ ᱨᱮ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾
- ᱚᱠᱚᱭ ᱠᱮ ᱮᱢ ᱮᱱᱟ᱾ ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱜᱨᱟᱦᱚᱠ᱾
- ᱟᱭᱴᱮᱢ: ᱯᱷᱚᱨᱚᱠ ᱜᱮ᱾ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱴ ᱨᱮ ᱨᱩᱣᱟᱹᱲ ᱢᱟᱛᱨᱟ, ᱥᱮ ᱫᱟᱢ ᱨᱮᱭᱟᱜ ᱯᱷᱚᱨᱚᱠ, ᱚᱱᱟ ᱜᱮ HSN ᱟᱨ GST ᱨᱮᱴ ᱥᱟᱶ᱾
- ᱥᱮᱣ, ᱯᱨᱤᱱᱴ, ᱥᱮᱭᱟᱨ ᱢᱮ᱾ App ᱨᱮ ᱱᱚᱴ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱟᱠᱤ ᱠᱚᱢᱟᱭ; ᱨᱩᱣᱟᱹᱲ ᱡᱤᱱᱤᱥ ᱥᱴᱚᱠ ᱨᱮ ᱟᱹᱜᱩᱜᱼᱟ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
ᱤᱱᱵᱷᱚᱭᱮᱥ INV/26-27/045: ᱟᱢᱟᱜ ᱯᱚᱱᱚᱛ ᱨᱮᱭᱟᱜ ᱠᱤᱨᱤᱧᱤᱡ ᱞᱟᱹᱜᱤᱫ ₹500 + 18% ᱨᱮ 100 ᱭᱩᱱᱤᱴ᱾ 10 ᱭᱩᱱᱤᱴ ᱠᱷᱟᱨᱟᱯ ᱦᱩᱭ ᱠᱟᱛᱮ ᱨᱩᱣᱟᱹᱲᱚᱜᱼᱟ᱾ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ CN/26-27/006, ᱠᱟᱨᱚᱬ ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ: 10 × ₹500 = ₹5,000, CGST ₹450 + SGST ₹450, ᱡᱚᱛᱚ ₹5,900᱾ ᱱᱤᱛᱚᱜ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ₹5,900 ᱠᱚᱢ ᱵᱟᱠᱤ᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
CGST Act ᱨᱮᱭᱟᱜ Section 34᱾ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ ᱢᱩᱪᱟᱹᱫ ᱛᱟᱭᱚᱢ 30 November ᱦᱟᱹᱵᱤᱡ GSTR-1 ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱚᱞ ᱢᱮ (ᱥᱮ ᱮᱱᱩᱣᱟᱞ ᱨᱤᱴᱟᱨᱱ ᱛᱟᱨᱤᱠ, ᱞᱟᱦᱟ ᱠᱷᱟᱱ)᱾ ᱟᱠᱨᱤᱧ ᱛᱟᱭᱚᱢ ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ᱞᱟᱹᱜᱤᱫ 1 November 2026 ᱠᱷᱚᱱ ᱞᱟᱦᱟ ᱨᱟᱡᱤ ᱟᱨ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱮᱠᱷᱟ ᱡᱚᱲᱟᱣ ᱟᱨ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱠᱤᱨᱤᱧᱤᱡ ᱢᱤᱞᱟᱹᱣ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱨᱩᱣᱟᱹᱲ ᱞᱟᱹᱠᱛᱤ (Finance Act 2026)᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱱᱚᱴ ᱨᱮ ᱯᱩᱨᱟᱹ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱚᱦᱚ᱾ ᱨᱩᱣᱟᱹᱲ ᱥᱮ ᱠᱚᱢ ᱦᱟᱹᱴᱤᱧ ᱜᱮ᱾
- ᱱᱚᱴ ᱨᱮ ᱵᱷᱩᱞ GST ᱨᱮᱴ᱾ ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱵᱮᱵᱷᱟᱨ ᱢᱮ᱾