ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ › ꯍꯦꯜꯞ › ꯁꯦꯝꯕ
Reverse charge ꯒꯤ ꯃꯈꯥꯗ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ
GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯌꯔ ꯑꯃꯗꯒꯤ reverse charge ꯒꯤ ꯃꯈꯥꯗ ꯂꯩꯕ ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯕꯤꯁ ꯂꯧꯔꯕꯗ, ꯅꯍꯥꯛ ꯃꯁꯥꯅ GST ꯄꯤꯏ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤꯗꯃꯛ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯄꯤꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁ꯫ ꯅꯍꯥꯛ GST ꯄꯤꯕ ꯂꯧꯕ ꯃꯤꯅꯤ꯫
- ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯅꯝꯕꯔ (SI ꯁꯤꯔꯤꯖ), ꯇꯥꯡ, ꯑꯃꯁꯨꯡ ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁ ꯐꯪꯈꯤꯕ ꯇꯥꯡ꯫
- ꯁꯞꯂꯥꯌꯔ (ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ)꯫ ꯚꯦꯟꯗꯔꯒꯤ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯗ꯭ꯔꯦꯁ꯫
- GST ꯒ ꯂꯣꯌꯅꯕ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ GST ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ ꯎꯠꯂꯤ; ꯏꯟꯚꯣꯏꯁꯅ ꯇꯦꯛꯁ ꯑꯁꯤ reverse charge ꯗ ꯄꯤꯒꯗꯕ ꯍꯥꯌꯅ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ GST ꯄꯤꯕꯤꯌꯨ꯫ GSTR-3B (table 3.1(d)) ꯗꯒꯤ ꯀꯦꯁꯅ ꯄꯤꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯐꯤꯚꯝ ꯑꯁꯤ Tax paid ꯊꯝꯕꯤꯌꯨ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯌꯥꯔꯕꯗ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅ ꯍꯜꯂꯛꯄ ꯌꯥꯏ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯅꯍꯥꯛꯅ GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯌꯔ ꯑꯃꯗꯒꯤ section 9(4) ꯒꯤ ꯃꯈꯥꯗ reverse charge ꯑꯣꯏꯅ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕ ₹50,000 (GST 18%) ꯒꯤ ꯄꯣꯠꯂꯝ ꯂꯩꯏ꯫ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ SI/26-27/003 ꯁꯔꯕꯤꯁ ꯐꯪꯂꯕ ꯅꯨꯃꯤꯠ 30 ꯒꯤ ꯃꯅꯨꯡꯗ ꯇꯥꯡ ꯊꯝꯂꯤ, GST ₹9,000 (CGST ₹4,500 + SGST ₹4,500), ꯊꯥ ꯑꯗꯨꯒꯤ GSTR-3B ꯗ ꯀꯦꯁꯅ ꯄꯤꯏ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Act ꯒꯤ Section 31(3)(f); Rule 47A (ꯅꯣꯚꯦꯝꯕꯔ 1, 2024 ꯗꯒꯤ): ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯕꯤꯁ ꯐꯪꯂꯕ ꯅꯨꯃꯤꯠ 30 ꯒꯤ ꯃꯅꯨꯡꯗ ꯄꯤꯒꯗꯕꯅꯤ꯫ Reverse-charge ꯁꯔꯕꯤꯁꯀꯤꯗꯃꯛ, time of supply ꯑꯁꯤ ꯄꯦꯃꯦꯟꯠ ꯅꯠꯇ꯭ꯔꯒ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯇꯥꯡ ꯀꯅꯥ ꯃꯃꯥꯡꯗ ꯂꯥꯛꯂꯕꯒꯦ ꯃꯗꯨꯅꯤ꯫ ꯖꯥꯅꯨꯋꯥꯔꯤ 1, 2027 ꯗꯒꯤ ₹5 ꯀ꯭ꯔꯣꯔ ꯍꯦꯟꯕ ꯇꯔꯅꯑꯣꯚꯔ ꯂꯩꯕ ꯕꯤꯖꯅꯦꯁꯁꯤꯡꯒꯤ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯇ ꯏ-ꯏꯟꯚꯣꯏꯁ IRN ꯃꯊꯧ ꯇꯥꯏ (Notification 04/2026-CT)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- Reverse-charge GST ꯄꯤꯅꯕ ITC ꯁꯤꯖꯤꯟꯅꯕ꯫ ꯃꯁꯤ ꯀꯦꯁꯅ ꯄꯤꯒꯗꯕꯅꯤ꯫
- ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯁꯞꯂꯥꯌꯔꯒꯤꯗꯃꯛ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯁꯞꯂꯥꯌꯔꯅ reverse charge ꯍꯥꯌꯅ ꯃꯥꯔꯛ ꯇꯧꯕ ꯃꯈꯣꯌꯒꯤ ꯃꯁꯥꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯏ꯫