ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ › ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯐꯣꯔꯃꯦꯠ
GST ꯗ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ: ꯐꯣꯔꯃꯦꯠ ꯑꯃꯁꯨꯡ ꯅꯤꯌꯃꯁꯤꯡ
GST ꯗ ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯗꯕ ꯀꯅꯥꯒꯨꯝꯕ ꯑꯃꯗꯒꯤ ꯂꯩꯔꯕꯗꯤ ꯑꯃꯁꯨꯡ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯗ ꯇꯦꯛꯁ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕ ꯑꯣꯏꯔꯕꯗꯤ, GST ꯏꯔꯕ ꯁꯞꯂꯥꯏꯌꯔꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯠꯇ ꯂꯩꯇꯦ꯫ ꯑꯥꯏꯅꯅ ꯅꯍꯥꯛ ꯃꯁꯥꯅ ꯑꯃ ꯁꯦꯝꯅꯕ ꯍꯥꯏ: ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ꯫
ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯇ ꯀꯔꯤꯁꯤꯡ ꯌꯥꯎꯒꯗꯒꯦ
- ꯅꯍꯥꯛꯀꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ GSTIN: ꯕꯥꯏꯌꯔ ꯑꯣꯏꯅ ꯅꯍꯥꯛꯅ ꯃꯁꯤ ꯄꯤꯕꯅꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯅꯍꯥꯛ ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯒꯗꯕꯅꯤ꯫
- ꯁꯤꯔꯤꯌꯜ ꯅꯝꯕꯔ ꯑꯃ, ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ, ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯗ ꯑꯃꯈꯛ (ꯈꯨꯗꯝꯅ SI/26-27/004)꯫
- ꯄꯤꯕ ꯇꯥꯡ꯫
- ꯁꯞꯂꯥꯏꯌꯔꯒꯤ ꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ (ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯏꯌꯔꯗ GSTIN ꯂꯩꯇꯦ)꯫
- ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁꯀꯤ ꯃꯔꯣꯜ, HSN ꯅꯠꯔꯒꯥ SAC ꯀꯣꯗ, ꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯚꯦꯜꯌꯨ꯫
- ꯇꯦꯛꯁꯀꯤ ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯁꯦꯜ: ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠꯀꯤ ꯁꯞꯂꯥꯏꯌꯔꯒꯤꯗꯃꯛ CGST + SGST, ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯀꯤ ꯁꯞꯂꯥꯏꯌꯔꯒꯤꯗꯃꯛ IGST꯫
- ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ, ꯑꯃꯁꯨꯡ ꯋꯥꯍꯩ "Reverse charge: Yes"꯫
- ꯅꯍꯥꯛꯀꯤ ꯅꯠꯔꯒꯥ ꯅꯍꯥꯛꯅ ꯑꯌꯥꯕ ꯄꯤꯔꯕ ꯃꯤꯑꯣꯏ ꯑꯃꯒꯤ ꯁꯥꯏꯟ꯫
ꯃꯇꯝ ꯂꯤꯃꯤꯠ
1 ꯅꯣꯚꯦꯝꯕꯔ 2024 ꯗꯒꯤ ꯅꯤꯌꯝ (Rule 47A) ꯅ ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁ ꯐꯪꯈꯤꯕꯗꯒꯤ ꯅꯨꯃꯤꯠ 30 ꯒꯤ ꯃꯅꯨꯡꯗ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯍꯥꯏ꯫ ꯃꯦꯀꯔꯗ ꯐꯪꯈꯤꯕ ꯇꯥꯡ ꯏꯕꯤꯌꯨ; ꯃꯇꯝ ꯆꯥꯎꯔꯕꯗꯤ ꯁꯦꯚ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯆꯦꯀꯁꯤꯟꯍꯜꯂꯤ꯫
ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯏ-ꯏꯟꯚꯣꯏꯁ (1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2027 ꯗꯒꯤ)
ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯅ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯒꯗꯕ ꯑꯣꯏꯔꯕꯗꯤ (2017-18 ꯗꯒꯤ ꯀꯔꯤꯒꯨꯝꯕ ꯆꯍꯤ ꯑꯃꯗ ꯑꯦꯒ꯭ꯔꯤꯒꯦꯠ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀꯔꯣꯔ ꯍꯦꯟꯕ), 1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2027 ꯗꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯁꯤꯡꯁꯨ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯄꯣꯔꯇꯦꯜꯗ (IRP) ꯔꯤꯄꯣꯔꯠ ꯇꯧꯗꯨꯅ IRN ꯂꯧꯒꯗꯕꯅꯤ (Notification 04/2026-Central Tax, 26 ꯑꯣꯛꯇꯣꯕꯔ 2026)꯫ ꯄꯣꯔꯇꯦꯂꯒꯤ ꯃꯄꯥꯟꯗ ꯁꯦꯝꯕ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁꯕꯨ ꯃꯇꯝ ꯑꯗꯨꯗ ꯏꯟꯚꯣꯏꯁ ꯑꯣꯏꯅ ꯂꯧꯔꯣꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯗꯨꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯈꯨꯗꯣꯡꯊꯤꯕꯗ ꯂꯩ; ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯒꯤ ꯇꯦꯛꯁ ꯑꯗꯨꯕꯨ ꯄꯤꯒꯗꯕꯅꯤ꯫ ꯑꯄꯤꯛꯄ ꯕꯤꯖꯅꯦꯁꯁꯤꯡꯅ ꯃꯃꯥꯡꯒꯨꯝꯅ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯒꯅꯤ꯫
ꯊꯤꯗꯣꯛꯂꯕ ꯈꯨꯗꯝ
ꯂꯨꯙꯤꯌꯥꯅꯥꯒꯤ ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯔꯕ ꯗꯣꯀꯥꯟ ꯑꯃꯅ ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯗꯕ ꯃꯐꯝ ꯑꯗꯨꯒꯤ ꯂꯦꯟꯗꯂꯣꯔꯗ ꯑꯃꯗꯒꯤ ꯒꯣꯗꯥꯎꯟ ꯚꯥꯗꯥ ꯂꯧꯏ꯫ ꯑꯣꯛꯇꯣꯕꯔꯒꯤ ꯚꯥꯗꯥ ₹40,000꯫ ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯗꯕ ꯃꯤꯑꯣꯏ ꯑꯃꯅ ꯔꯦꯖꯤꯁꯇꯔ ꯇꯧꯔꯕ ꯃꯤꯑꯣꯏ ꯑꯃꯗ ꯀꯃꯔꯁꯤꯌꯜ ꯞꯔꯣꯄꯔꯇꯤ ꯚꯥꯗꯥ ꯄꯤꯔꯕꯗꯤ ꯃꯗꯨ 18% ꯗ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯒꯤ ꯃꯈꯥꯗ ꯂꯩ꯫
| ꯑꯥꯏꯇꯦꯝ | SAC | ꯚꯦꯜꯌꯨ | CGST 9% | SGST 9% |
|---|---|---|---|---|
| ꯒꯣꯗꯥꯎꯅꯒꯤ ꯚꯥꯗꯥ, ꯑꯣꯛꯇꯣꯕꯔ 2026 | 997212 | ₹40,000 | ₹3,600 | ₹3,600 |
ꯗꯣꯀꯥꯟ ꯑꯗꯨꯅ ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ SI/26-27/011 ꯄꯤꯏ, ꯔꯤꯇꯔꯅꯒ ꯂꯣꯌꯅꯅ ₹7,200 GST ꯀꯦꯁꯇ ꯄꯤꯏ, ꯑꯃꯁꯨꯡ ꯚꯥꯗꯥ ꯑꯗꯨ ꯕꯤꯖꯅꯦꯁꯀꯤꯗꯃꯛ ꯑꯣꯏꯔꯕꯗꯤ ₹7,200 ꯑꯗꯨꯃꯛ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅ ꯂꯧꯕ ꯌꯥꯏ꯫
ꯃꯍꯧꯁꯥꯒꯤ ꯑꯁꯣꯏꯕꯁꯤꯡ
- ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯒꯤ GST ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠꯇꯒꯤ ꯄꯤꯕ꯫ ꯃꯁꯤ ꯀꯦꯁꯇ ꯄꯤꯒꯗꯕꯅꯤ (ꯏꯂꯦꯛꯠꯔꯣꯅꯤꯛ ꯀꯦꯁ ꯂꯦꯖꯔ)꯫
- ꯁꯦꯜꯐ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯕ ꯀꯥꯑꯣꯊꯣꯀꯄ꯫ ꯄꯤꯔꯕ ꯇꯦꯛꯁꯀꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯁꯤꯗ ꯃꯈꯥ ꯄꯣꯟꯅ ꯂꯩ꯫
- ꯁꯦꯂꯁ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯁꯤꯔꯤꯖ ꯁꯤꯖꯤꯟꯅꯕ꯫ ꯇꯣꯉꯥꯟꯕ ꯁꯤꯔꯤꯖ ꯑꯃ ꯊꯝꯕꯤꯌꯨ꯫