ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ › ᱦᱮᱞᱯ › ᱵᱮᱱᱟᱣ ᱦᱚᱨᱟ
ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱞᱮᱠᱟ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱱᱟᱣᱚᱜᱼᱟ
GST ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱷᱚᱱ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱞᱟᱛᱟᱨ ᱨᱮᱭᱟᱜ ᱡᱤᱱᱤᱥ ᱥᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱠᱤᱨᱤᱧ ᱠᱷᱟᱱ, GST ᱟᱢ ᱟᱡ ᱛᱮ ᱮᱢᱟᱢ ᱟᱨ ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮᱢᱟᱢ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- ᱟᱢᱟᱜ ᱵᱤᱡᱱᱮᱥ᱾ ᱟᱢ GST ᱮᱢᱤᱡ ᱧᱟᱢᱤᱡ ᱠᱟᱱᱟᱢ᱾
- ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱤᱵᱨᱚᱬ᱾ ᱱᱚᱢᱵᱚᱨ (SI ᱥᱤᱨᱤᱡᱽ), ᱛᱟᱨᱤᱠ, ᱟᱨ ᱡᱤᱱᱤᱥ ᱥᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱧᱟᱢ ᱛᱟᱨᱤᱠ᱾
- ᱥᱟᱯᱞᱟᱭᱟᱨ (ᱵᱟᱝ ᱨᱮᱡᱤᱥᱴᱟᱨ)᱾ ᱵᱷᱮᱱᱰᱚᱨ ᱨᱮᱱᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱴᱷᱤᱠᱬᱟᱹ᱾
- GST ᱥᱟᱶ ᱟᱭᱴᱮᱢ᱾ GST ᱥᱟᱵᱟᱫ ᱩᱫᱩᱜᱚᱜᱼᱟ; ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱨᱮ ᱴᱮᱠᱥ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱱᱛᱮ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾
- ᱥᱮᱣ ᱢᱮ, ᱛᱟᱭᱚᱢ GST ᱮᱢ ᱢᱮ᱾ GSTR-3B (table 3.1(d)) ᱛᱮ ᱠᱮᱥ ᱨᱮ ᱮᱢ ᱢᱮ ᱟᱨ ᱥᱴᱮᱴᱟᱥ ᱴᱮᱠᱥ ᱮᱢ ᱮᱱᱟ ᱥᱮᱴ ᱢᱮ᱾ ᱞᱟᱹᱜᱩ ᱠᱷᱟᱱ ᱛᱟᱭᱚᱢ ᱚᱱᱟ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱞᱮᱠᱟ ᱨᱩᱣᱟᱹᱲ ᱫᱟᱵᱤ ᱫᱟᱲᱮᱭᱟᱜᱼᱟᱢ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
section 9(4) ᱞᱮᱠᱟ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱞᱟᱹᱜᱤᱫ ᱱᱚᱴᱤᱯᱷᱟᱭ ᱡᱤᱱᱤᱥ ₹50,000 (GST 18%) ᱫᱟᱢ ᱨᱮ GST ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱷᱚᱱ ᱠᱤᱨᱤᱧ ᱠᱮᱫᱟᱢ᱾ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ SI/26-27/003, ᱥᱟᱨᱵᱷᱤᱥ ᱧᱟᱢ ᱠᱷᱚᱱ 30 ᱫᱤᱱ ᱵᱷᱤᱛᱤᱨ ᱛᱟᱨᱤᱠ, GST ₹9,000 (CGST ₹4,500 + SGST ₹4,500), ᱚᱱᱟ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ GSTR-3B ᱨᱮ ᱠᱮᱥ ᱛᱮ ᱮᱢ ᱮᱱᱟ᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
CGST Act ᱨᱮᱭᱟᱜ Section 31(3)(f); Rule 47A (1 November 2024 ᱠᱷᱚᱱ): ᱡᱤᱱᱤᱥ ᱥᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱧᱟᱢ ᱠᱷᱚᱱ 30 ᱫᱤᱱ ᱵᱷᱤᱛᱤᱨ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮᱢ ᱞᱟᱹᱠᱛᱤ᱾ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱥᱟᱨᱵᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱥᱚᱯᱞᱟᱭ ᱚᱠᱛᱚ ᱫᱚ ᱯᱮᱢᱮᱱᱴ ᱥᱮ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱨᱤᱠ, ᱡᱟᱦᱟᱸ ᱞᱟᱦᱟ᱾ ₹5 crore ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱴᱟᱨᱱᱚᱵᱷᱟᱨ ᱵᱤᱡᱱᱮᱥ ᱞᱟᱹᱜᱤᱫ 1 January 2027 ᱠᱷᱚᱱ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ IRN ᱞᱟᱹᱠᱛᱤ (Notification 04/2026-CT)᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ GST ᱮᱢ ᱞᱟᱹᱜᱤᱫ ITC ᱵᱮᱵᱷᱟᱨ᱾ ᱚᱱᱟ ᱠᱮᱥ ᱨᱮ ᱜᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ᱾
- ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ᱾ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱪᱤᱱᱦᱟᱹ ᱥᱟᱶ ᱟᱡᱟᱜ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮ ᱮᱢᱟ᱾
ᱥᱚᱢᱯᱚᱨᱠ ᱦᱮᱞᱯ
ᱥᱮᱞᱯᱷ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱦᱮᱞᱯ · Nivesh Sahayak App ᱞᱟᱹᱜᱤᱫ ᱦᱮᱞᱯ