ᱵᱤᱞᱤᱝ ᱠᱟᱣᱩᱱᱴᱟᱨ › ᱫᱚᱠᱟᱱ ᱨᱮᱭᱟᱜ GST ᱵᱤᱞ
GST ᱨᱮ ᱨᱤᱴᱮᱞ ᱫᱚᱠᱟᱱ ᱫᱚ ᱪᱮᱫ ᱵᱤᱞ ᱮᱢ ᱞᱟᱹᱠᱛᱤ?
ᱴᱷᱤᱠ ᱵᱤᱞ ᱫᱚ ᱟᱢᱟᱜ GST ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱨᱮ ᱥᱚᱢᱵᱚᱫᱷ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱥᱟᱱᱟᱢ ᱵᱤᱞ ᱨᱮ ᱪᱮᱫ ᱛᱟᱦᱮᱸᱱ ᱞᱟᱹᱠᱛᱤ, ᱟᱨ ᱦᱩᱰᱤᱧ ᱟᱠᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱚᱱᱟ ᱪᱷᱩᱴ ᱡᱟᱦᱟᱸ ᱟᱭᱢᱟ ᱫᱚᱠᱟᱱ ᱵᱮᱵᱷᱟᱨ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱠᱟᱣᱩᱱᱴᱟᱨ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱯᱮ ᱞᱮᱠᱟᱱ
| ᱟᱢᱟᱜ ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ | ᱪᱮᱫ ᱵᱤᱞ | ᱚᱱᱟ ᱨᱮ ᱪᱮᱫ ᱛᱟᱦᱮᱸᱱ |
|---|---|---|
| ᱨᱮᱡᱤᱥᱴᱟᱨ, ᱥᱟᱫᱷᱟᱨᱚᱬ ᱴᱮᱠᱥᱯᱮᱭᱟᱨ | ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ | ᱟᱢᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN, 16 ᱟᱠᱷᱚᱨ ᱦᱟᱹᱵᱤᱡ ᱥᱤᱨᱤᱭᱟᱞ ᱱᱚᱢᱵᱚᱨ, ᱢᱟᱦᱟᱸ, HSN ᱠᱳᱰ, ᱮᱞ, ᱵᱮᱞᱭᱩ, GST ᱨᱮᱴ ᱟᱨ ᱴᱮᱠᱥ ᱴᱟᱠᱟ, ᱯᱞᱮᱥ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ, ᱥᱟᱦᱤ |
| ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ | ᱵᱤᱞ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ | GST ᱵᱟᱝ ᱦᱟᱛᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾ ᱵᱤᱞ ᱪᱮᱛᱟᱱ ᱨᱮ "composition taxable person, not eligible to collect tax on supplies" ᱛᱟᱦᱮᱸᱱ ᱞᱟᱹᱠᱛᱤ (CGST Rules ᱨᱮᱭᱟᱜ Rule 5(1)(g)) |
| ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ | ᱠᱮᱥ ᱢᱮᱢᱳ | GST ᱟᱹᱭᱤᱱ ᱵᱟᱝ ᱞᱟᱹᱜᱩᱜᱼᱟ; ᱥᱟᱯᱷᱟ ᱱᱚᱢᱵᱚᱨ ᱢᱮᱢᱳ ᱫᱚ ᱵᱮᱥ ᱵᱟᱣᱨᱟ ᱟᱨ ᱟᱢᱟᱜ ᱟᱡᱟᱜ ᱦᱤᱥᱟᱹᱵ ᱞᱟᱹᱜᱤᱫ ᱦᱚᱸ ᱞᱟᱹᱠᱛᱤ |
ᱴᱷᱤᱠ ᱞᱮᱠᱟᱱ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱞᱮᱠᱟᱱ ᱨᱮ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱠᱟᱣᱩᱱᱴᱟᱨ ᱫᱚ ᱟᱢ ᱥᱮᱣ ᱫᱚᱠᱟᱱ ᱵᱤᱵᱨᱚᱬ ᱠᱷᱚᱱ ᱱᱚᱣᱟ ᱟᱡᱮ ᱵᱟᱪᱷᱟᱣᱟ (GSTIN ᱢᱮᱱᱟᱜ ᱠᱷᱟᱱ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱞᱮᱠᱟᱱ ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱞᱮᱠᱷᱟᱱ ᱵᱤᱞ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ)᱾
ᱦᱩᱰᱤᱧ ᱟᱠᱨᱤᱧ ᱨᱮᱭᱟᱜ ₹200 ᱱᱤᱭᱚᱢ
CGST Act ᱨᱮᱭᱟᱜ Section 31(3)(b) ᱟᱨ Rule 46 ᱫᱚ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱫᱚᱠᱟᱱ ᱟᱞᱟᱜ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱮᱢ ᱨᱮᱭᱟᱜ ᱪᱷᱩᱴ ᱮᱢᱟ ᱡᱚᱦᱚᱜ ᱱᱚᱣᱟ ᱥᱟᱱᱟᱢ ᱦᱩᱭᱩᱜᱼᱟ:
- ᱟᱠᱨᱤᱧ ₹200 ᱠᱷᱚᱱ ᱠᱚᱢ,
- ᱜᱨᱟᱦᱚᱠ GST ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ, ᱟᱨ
- ᱜᱨᱟᱦᱚᱠ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱠᱩᱞᱤᱭᱟᱭ᱾
ᱚᱱ ᱚᱠᱛᱚ ᱫᱚᱠᱟᱱ ᱫᱚ ᱚᱱᱠᱟᱱ ᱥᱟᱱᱟᱢ ᱟᱠᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱥᱟᱱᱟᱢ ᱫᱤᱱ ᱢᱩᱪᱟᱹᱫ ᱨᱮ ᱢᱤᱫ ᱠᱚᱱᱥᱚᱞᱤᱰᱮᱴᱮᱰ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾ ᱡᱟᱦᱟᱸ ᱠᱟᱣᱩᱱᱴᱟᱨ ᱥᱟᱱᱟᱢ ᱟᱠᱨᱤᱧ ᱨᱮ ᱱᱚᱢᱵᱚᱨ ᱵᱤᱞ ᱮᱢᱟ, ₹20 ᱟᱠᱨᱤᱧ ᱨᱮ ᱦᱚᱸ, ᱚᱱᱟ ᱫᱚ ᱫᱤᱱ ᱢᱩᱪᱟᱹᱫ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ ᱟᱨ ᱨᱮᱠᱚᱨᱰ ᱦᱚᱸ ᱥᱟᱯᱷᱟ ᱛᱟᱦᱮᱸᱱᱟ᱾ ᱚᱱᱟᱛᱮ ᱱᱚᱰᱮ ᱠᱟᱣᱩᱱᱴᱟᱨ ᱥᱟᱱᱟᱢ ᱵᱤᱞ ᱮ ᱱᱚᱢᱵᱚᱨ ᱮᱢᱟ᱾
ᱢᱟᱨᱟᱝ ᱵᱤᱞ ᱨᱮ ᱜᱨᱟᱦᱚᱠ ᱵᱤᱵᱨᱚᱬ
GSTIN ᱵᱟᱹᱱᱩᱜ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ, ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ ₹50,000 ᱥᱮ ᱵᱟᱹᱲᱛᱤ ᱞᱮᱠᱷᱟᱱ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ ᱥᱴᱮᱴ ᱚᱞ ᱞᱟᱹᱠᱛᱤᱭᱟ (Rule 46)᱾ ᱚᱱᱠᱟᱱ ᱵᱤᱞ ᱥᱮᱣ ᱞᱟᱦᱟ ᱨᱮ ᱠᱟᱣᱩᱱᱴᱟᱨ "ᱜᱨᱟᱦᱚᱠ" ᱨᱮ ᱱᱚᱣᱟ ᱠᱩᱞᱤᱭᱟ᱾ ᱵᱤᱡᱱᱮᱥ ᱜᱨᱟᱦᱚᱠ ᱞᱮᱠᱷᱟᱱ ᱩᱱᱤᱭᱟᱜ GSTIN ᱚᱞ ᱢᱮ, ᱡᱮᱢᱚᱱ ᱚᱱᱟ ᱵᱤᱞ ᱨᱮ ᱯᱨᱤᱱᱴᱚᱜ ᱢᱟ ᱟᱨ ᱩᱱᱤ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱦᱟᱛᱟᱣ ᱫᱟᱲᱮᱭᱟᱜ ᱢᱟ᱾
ᱦᱩᱰᱤᱧ ᱫᱚᱠᱟᱱ ᱞᱟᱹᱜᱤᱫ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱠᱛᱤᱭᱟ ᱥᱮ?
ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱫᱚ ᱚᱱᱟ ᱵᱤᱞ ᱨᱮ ᱞᱟᱹᱜᱩᱜᱼᱟ ᱡᱟᱦᱟᱸ ᱥᱚᱨᱠᱟᱨ ᱛᱷᱤᱨ ᱟᱠᱟᱫ ᱴᱟᱨᱱᱳᱵᱷᱟᱨ ᱥᱤᱢᱟᱹ ᱪᱮᱛᱟᱱ ᱨᱮᱭᱟᱜ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱤᱡᱱᱮᱥ (B2B) ᱮ ᱮᱢᱟ᱾ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱜᱨᱟᱦᱚᱠ (B2C) ᱠᱟᱣᱩᱱᱴᱟᱨ ᱟᱠᱨᱤᱧ ᱫᱚ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ ᱠᱟᱱᱟ᱾ ᱟᱹᱰᱤ ᱢᱟᱨᱟᱝ ᱵᱤᱡᱱᱮᱥ ᱞᱟᱹᱜᱤᱫ B2C ᱵᱤᱞ ᱨᱮ ᱟᱞᱟᱜ ᱰᱟᱭᱱᱟᱢᱤᱠ QR ᱠᱳᱰ ᱱᱤᱭᱚᱢ ᱢᱮᱱᱟᱜᱼᱟ; ᱥᱟᱫᱷᱟᱨᱚᱬ ᱫᱚᱠᱟᱱ ᱞᱟᱹᱜᱤᱫ ᱵᱟᱝ᱾ B2B ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱜᱤᱫ GST ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱵᱮᱵᱷᱟᱨ ᱢᱮ, ᱡᱟᱦᱟᱸ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱯᱷᱟᱭᱤᱞ ᱦᱚᱸ ᱵᱮᱱᱟᱣᱟ᱾