ꯕꯤꯂꯤꯡ ꯀꯥꯎꯟꯇꯔ › ꯗꯣꯀꯥꯅꯒꯤ GST ꯕꯤꯜ
GST ꯗ ꯔꯤꯇꯦꯜ ꯗꯣꯀꯥꯟꯅ ꯀꯔꯤ ꯕꯤꯜ ꯄꯤꯒꯗꯒꯦ?
ꯆꯨꯝꯕ ꯕꯤꯜ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ GST ꯔꯦꯖꯤꯁ꯭ꯠꯔꯦꯁꯅꯗ ꯃꯈꯥ ꯄꯣꯟꯏ꯫ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯀꯔꯤ ꯂꯩꯒꯗꯒꯦ, ꯑꯃꯁꯨꯡ ꯗꯣꯀꯥꯟ ꯀꯌꯥꯅ ꯁꯤꯖꯤꯟꯅꯕ ꯌꯥꯕ ꯑꯄꯤꯛꯄ ꯌꯣꯟꯕꯒꯤ ꯊꯥꯗꯣꯀꯄ ꯑꯗꯨ꯫
ꯀꯥꯎꯟꯇꯔ ꯕꯤꯂꯒꯤ ꯃꯈꯜ ꯑꯍꯨꯝ
| ꯅꯍꯥꯛꯀꯤ ꯔꯦꯖꯤꯁ꯭ꯠꯔꯦꯁꯟ | ꯀꯔꯤ ꯕꯤꯜ | ꯃꯗꯨꯗ ꯀꯔꯤ ꯂꯩꯒꯗꯒꯦ |
|---|---|---|
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ, ꯃꯔꯥꯜ ꯂꯩꯇꯕ ꯇꯦꯛꯁꯄꯦꯌꯔ | ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁ | ꯅꯍꯥꯛꯀꯤ ꯃꯃꯤꯡ, ꯃꯐꯝ ꯑꯃꯁꯨꯡ GSTIN, ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕꯒꯤ ꯁꯤꯔꯤꯌꯜ ꯅꯝꯕꯔ, ꯇꯥꯡ, HSN ꯀꯣꯗ, ꯃꯁꯤꯡ, ꯚꯦꯜꯌꯨ, GST ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁꯀꯤ ꯁꯦꯜ, ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ, ꯁꯥꯏꯟ |
| ꯀꯝꯄꯣꯖꯤꯁꯅꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ | ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ | GST ꯂꯧꯕ ꯌꯥꯗꯦ꯫ ꯕꯤꯂꯒꯤ ꯃꯊꯛꯇ "composition taxable person, not eligible to collect tax on supplies" ꯂꯩꯒꯗꯕꯅꯤ (CGST Rules ꯀꯤ Rule 5(1)(g)) |
| ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ | ꯀꯦꯁ ꯃꯦꯃꯣ | GST ꯑꯥꯏꯟ ꯆꯠꯂꯣꯏ; ꯃꯌꯦꯛ ꯁꯦꯡꯕ ꯅꯝꯕꯔ ꯂꯩꯕ ꯃꯦꯃꯣ ꯑꯁꯤ ꯐꯕ ꯃꯤꯅꯤꯡꯅꯤ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯍꯤꯁꯥꯕꯀꯤꯗꯃꯛꯁꯨ ꯃꯊꯧ ꯇꯥꯏ |
ꯆꯨꯝꯕ ꯃꯈꯜ ꯕꯤꯂꯒꯤ ꯃꯈꯜ ꯇ ꯈꯅꯕꯤꯌꯨ꯫ ꯀꯥꯎꯟꯇꯔꯅ ꯅꯍꯥꯛꯅ ꯁꯦꯚ ꯇꯧꯔꯕ ꯗꯣꯀꯥꯅꯒꯤ ꯃꯔꯣꯂꯗꯒꯤ ꯃꯁꯤ ꯃꯁꯥꯃꯛ ꯈꯜꯂꯤ (GSTIN ꯂꯩꯔꯕꯗꯤ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁ, ꯔꯦꯖꯤꯁ꯭ꯠꯔꯦꯁꯅꯒꯤ ꯃꯈꯜ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯑꯣꯏꯔꯕꯗꯤ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ)꯫
ꯑꯄꯤꯛꯄ ꯌꯣꯟꯕꯒꯤ ₹200 ꯅꯤꯌꯝ
CGST Act ꯀꯤ Section 31(3)(b) ꯑꯃꯁꯨꯡ Rule 46 ꯅ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯗꯣꯀꯥꯟꯗ ꯇꯣꯉꯥꯟꯕ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁ ꯄꯤꯗꯅꯕ ꯑꯌꯥꯕ ꯄꯤꯔꯤ ꯃꯁꯤ ꯄꯨꯝꯅꯃꯛ ꯑꯣꯏꯔꯕ ꯃꯇꯃꯗ:
- ꯌꯣꯟꯕ ₹200 ꯗꯒꯤ ꯍꯦꯟꯅ ꯅꯦꯝꯕ,
- ꯀꯁ꯭ꯇꯃꯔ GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ, ꯑꯃꯁꯨꯡ
- ꯀꯁ꯭ꯇꯃꯔꯅ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁ ꯍꯥꯌꯗꯕ꯫
ꯃꯇꯝ ꯑꯗꯨꯗ ꯗꯣꯀꯥꯟꯅ ꯑꯁꯤꯒꯨꯝꯕ ꯌꯣꯟꯕ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛ ꯅꯨꯃꯤꯠ ꯈꯨꯗꯤꯡꯒꯤ ꯑꯔꯣꯏꯕꯗ ꯀꯟꯁꯣꯂꯤꯗꯦꯇꯦꯗ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁ ꯑꯃ ꯁꯦꯝꯒꯗꯕꯅꯤ꯫ ꯌꯣꯟꯕ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯅꯝꯕꯔ ꯂꯩꯕ ꯕꯤꯜ ꯄꯤꯕ ꯀꯥꯎꯟꯇꯔ, ₹20 ꯒꯤ ꯌꯣꯟꯕꯗꯁꯨ, ꯃꯗꯨꯗ ꯅꯨꯃꯤꯠꯀꯤ ꯑꯔꯣꯏꯕꯒꯤ ꯏꯅꯚꯣꯏꯁ ꯑꯁꯤ ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯃꯊꯧ ꯇꯥꯗꯦ ꯑꯃꯁꯨꯡ ꯔꯦꯀꯣꯔꯗꯁꯨ ꯁꯦꯡꯅ ꯂꯩ꯫ ꯃꯔꯝ ꯑꯁꯤꯅ ꯃꯐꯝ ꯑꯁꯤꯗ ꯀꯥꯎꯟꯇꯔꯅ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯅꯝꯕꯔ ꯄꯤꯔꯤ꯫
ꯑꯆꯧꯕ ꯕꯤꯂꯗ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯃꯔꯣꯜ
GSTIN ꯂꯩꯇꯕ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁꯇ, ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ ₹50,000 ꯅꯠꯔꯒ ꯃꯗꯨꯗꯒꯤ ꯍꯦꯟꯅ ꯑꯣꯏꯔꯕꯗꯤ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯃꯃꯤꯡ, ꯃꯐꯝ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯏꯒꯗꯕꯅꯤ (Rule 46)꯫ ꯑꯁꯤꯒꯨꯝꯕ ꯕꯤꯜ ꯁꯦꯚ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯀꯥꯎꯟꯇꯔꯅ "ꯀꯁ꯭ꯇꯃꯔ" ꯗ ꯃꯁꯤ ꯍꯥꯌꯔꯤ꯫ ꯕꯤꯖꯤꯅꯦꯁ ꯀꯁ꯭ꯇꯃꯔ ꯑꯣꯏꯔꯕꯗꯤ ꯃꯈꯣꯌꯒꯤ GSTIN ꯏꯕꯤꯌꯨ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯗꯨ ꯕꯤꯂꯗ ꯄ꯭ꯔꯤꯟꯇ ꯑꯣꯏꯒꯅꯤ ꯑꯃꯁꯨꯡ ꯃꯈꯣꯌꯅ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯕ ꯌꯥꯒꯅꯤ꯫
ꯑꯄꯤꯛꯄ ꯗꯣꯀꯥꯅꯁꯤꯡꯗ ꯏ-ꯏꯅꯚꯣꯏꯁ ꯃꯊꯧ ꯇꯥꯕꯔꯥ?
ꯏ-ꯏꯅꯚꯣꯏꯁ ꯑꯁꯤ ꯁꯔꯀꯥꯔꯅ ꯂꯦꯞꯄ ꯇꯔꯅꯑꯣꯚꯔ ꯂꯤꯃꯤꯠꯀꯤ ꯃꯊꯛꯇ ꯂꯩꯕ ꯁꯞꯂꯥꯌꯔꯅ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯤꯅꯦꯁꯁꯤꯡꯗ (B2B) ꯄꯤꯕ ꯕꯤꯂꯁꯤꯡꯗ ꯆꯠꯂꯤ꯫ ꯃꯔꯥꯜ ꯂꯩꯇꯕ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯗ (B2C) ꯀꯥꯎꯟꯇꯔ ꯌꯣꯟꯕ ꯑꯁꯤ ꯏ-ꯏꯅꯚꯣꯏꯁ ꯅꯠꯇꯦ꯫ ꯌꯥꯝꯅ ꯑꯆꯧꯕ ꯕꯤꯖꯤꯅꯦꯁꯁꯤꯡꯒꯤꯗꯃꯛ B2C ꯕꯤꯂꯁꯤꯡꯗ ꯇꯣꯉꯥꯟꯕ ꯗꯥꯏꯅꯥꯃꯤꯛ QR ꯀꯣꯗꯀꯤ ꯅꯤꯌꯝ ꯂꯩ; ꯃꯔꯥꯜ ꯂꯩꯇꯕ ꯗꯣꯀꯥꯅꯁꯤꯡꯒꯤꯗꯃꯛ ꯅꯠꯇꯦ꯫ B2B ꯏꯅꯚꯣꯏꯁꯀꯤꯗꯃꯛ GST ꯏꯅꯚꯣꯏꯁ ꯃꯦꯀꯔ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ, ꯃꯁꯤꯅ ꯏ-ꯏꯅꯚꯣꯏꯁ ꯐꯥꯏꯂꯁꯨ ꯁꯦꯝꯃꯤ꯫