ꯏ-ꯋꯦ ꯕꯤꯜ › ꯏ-ꯋꯦ ꯕꯤꯜ ꯃꯊꯧ ꯇꯥꯕ ꯃꯇꯃꯗ
ꯏ-ꯋꯦ ꯕꯤꯜ ꯀꯗꯥꯏꯗ ꯃꯊꯧ ꯇꯥꯕꯒꯦ?
ꯏ-ꯋꯦ ꯕꯤꯜ ꯑꯁꯤ ꯄꯣꯠꯂꯝ ꯆꯠꯅꯕꯒꯤ ꯏꯂꯦꯛꯇ꯭ꯔꯣꯅꯤꯛ ꯄꯔꯃꯤꯠꯅꯤ꯫ ꯄꯣꯠꯂꯝ ꯆꯠꯄ ꯍꯧꯗꯕꯒꯤ ꯃꯃꯥꯡꯗ ꯏ-ꯋꯦ ꯕꯤꯜ ꯄꯣꯔꯇꯦꯂꯗ ꯁꯦꯝꯒꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯒꯥꯔꯤꯒꯤ ꯊꯧꯗꯥꯡ ꯌꯥꯔꯕ ꯃꯤꯅ ꯃꯗꯨ ꯎꯠꯅꯕ ꯌꯥꯒꯗꯕꯅꯤ (ꯄꯦꯄꯔꯗ, ꯐꯣꯟꯗ, ꯅꯠꯔꯒꯥ ꯅꯝꯕꯔ ꯈꯛꯇ)꯫
ꯃꯦꯏꯟ ꯅꯤꯌꯝ: ₹50,000
CGST ꯔꯨꯂꯁꯤꯡꯒꯤ Rule 138 ꯃꯇꯨꯡ ꯏꯟꯅ, ꯀꯅꯁꯥꯏꯅꯃꯦꯟꯠ ꯑꯃꯗ ₹50,000 ꯗꯒꯤ ꯍꯦꯟꯅ ꯌꯥꯝꯕ ꯃꯃꯜꯒꯤ ꯄꯣꯠꯂꯝ ꯆꯠꯂꯕꯗꯤ, ꯁꯦꯜ ꯃꯔꯝꯅ ꯅꯠꯔꯒꯥ ꯑꯇꯣꯞꯄ ꯃꯔꯝꯅ (ꯔꯤꯇꯔꯟ, ꯖꯣꯕ ꯋꯥꯔꯛ, ꯃꯁꯥꯒꯤ ꯕ꯭ꯔꯥꯟꯆ, ꯑꯦꯛꯁꯤꯕꯤꯁꯟ…) ꯏ-ꯋꯦ ꯕꯤꯜ ꯃꯊꯧ ꯇꯥꯏ꯫ ꯃꯃꯜ ꯑꯁꯤ ꯏꯟꯚꯣꯏꯁ, ꯕꯤꯜ ꯅꯠꯔꯒꯥ ꯆꯥꯂꯥꯅꯗ ꯂꯩꯕ GST ꯂꯧꯗꯨꯅ ꯃꯃꯜꯅꯤ, ꯑꯗꯨꯕꯨ ꯕꯤꯜ ꯑꯗꯨꯃꯛꯇ GST ꯗꯒꯤ ꯂꯥꯟꯗꯣꯛꯂꯕ ꯄꯣꯠꯂꯝ ꯌꯥꯎꯗꯦ꯫
ꯃꯁꯤ ꯄꯣꯠꯂꯝ ꯆꯠꯄꯗ ꯃꯈꯥ ꯇꯧꯏ, ꯅꯍꯥꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔ ꯅꯠꯇꯦ꯫ ₹60,000 ꯒꯤ ꯂꯣꯗ ꯊꯥꯔꯤꯕ ꯄꯤꯀꯄ ꯗꯨꯀꯥꯅꯁꯨ ꯑꯃ ꯃꯊꯧ ꯇꯥꯏ꯫
ꯁ꯭ꯇꯦꯠ ꯈꯔꯗ ꯂꯤꯃꯤꯠ ꯍꯦꯟꯅ ꯌꯥꯝꯏ
ꯁ꯭ꯇꯦꯠ ꯑꯃꯒꯤ ꯃꯅꯨꯡꯗ ꯍꯧꯔꯒ ꯂꯣꯏꯅꯕ ꯆꯠꯅꯕꯒꯤꯗꯃꯛ, ꯁ꯭ꯇꯦꯠ ꯀꯌꯥꯅ ꯂꯤꯃꯤꯠ ꯍꯦꯟꯅ ꯌꯥꯝꯍꯅꯈꯤ꯫ ꯁ꯭ꯇꯦꯠꯁꯤꯡꯒꯤ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟꯗ ꯄꯥꯎꯖꯤꯟꯈꯤꯕ ꯃꯇꯨꯡ ꯏꯟꯅ:
| ꯁ꯭ꯇꯦꯠ | ꯁ꯭ꯇꯦꯠꯀꯤ ꯃꯅꯨꯡꯗ, ꯃꯊꯧ ꯇꯥꯕ ꯃꯃꯜ |
|---|---|
| ꯗꯤꯂꯤ, ꯃꯍꯥꯔꯥꯁ꯭ꯠꯔ, ꯇꯥꯃꯤꯜ ꯅꯥꯗꯨ, ꯄꯟꯖꯥꯕ, ꯕꯤꯍꯥꯔ, ꯃꯥꯗꯌꯥ ꯄ꯭ꯔꯥꯗꯦꯁ, ꯖꯥꯔꯈꯟꯗ, ꯆꯍꯤꯁꯒꯥꯔ | ₹1 ꯂꯥꯛ |
| ꯔꯥꯖꯁ꯭ꯊꯥꯟ | ₹1 ꯂꯥꯛ (ꯁꯍꯔ ꯑꯃꯒꯤ ꯃꯅꯨꯡꯗ ₹2 ꯂꯥꯛ) |
| ꯀꯦꯔꯥꯂꯥ, ꯖꯃꯨ ꯑꯃꯁꯨꯡ ꯀꯥꯁ꯭ꯃꯤꯔ | ꯁ꯭ꯇꯦꯠꯀꯤ ꯃꯅꯨꯡꯗ ꯂꯤꯁ꯭ꯇ ꯇꯧꯔꯕ ꯄꯣꯠꯂꯝ ꯈꯔꯒꯤꯗꯃꯛ ꯈꯛꯇ |
| ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯁꯤꯡ, ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯇꯨꯅꯕꯒꯤ ꯆꯠꯅꯕ ꯈꯨꯗꯤꯡꯃꯛ | ₹50,000 |
ꯁ꯭ꯇꯦꯠ ꯂꯤꯃꯤꯠꯁꯤꯡ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯅ ꯍꯣꯡꯗꯣꯛꯏ ꯑꯃꯁꯨꯡ ꯈꯔꯅ ꯄꯣꯠꯂꯝꯅ ꯈꯅꯒꯠꯏ꯫ ꯍꯦꯟꯅ ꯌꯥꯝꯕ ꯂꯤꯃꯤꯠ ꯊꯥꯗꯣꯛꯅꯕ ꯃꯃꯥꯡꯗ ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠꯀꯤ ꯀꯃꯔꯁꯤꯌꯜ ꯇꯦꯛꯁ ꯋꯦꯕꯁꯥꯏꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫
ꯃꯃꯜ ꯀꯌꯥ ꯑꯣꯏꯔꯕꯁꯨ
- ꯄ꯭ꯔꯤꯟꯁꯤꯄꯦꯂꯅ ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇ ꯂꯩꯕ ꯖꯣꯕ ꯋꯥꯔꯀꯔ ꯑꯃꯗ ꯊꯥꯔꯤꯕ ꯄꯣꯠꯂꯝ꯫
- ꯔꯦꯖꯤꯁ꯭ꯇꯦꯁꯟꯗꯒꯤ ꯂꯥꯟꯗꯣꯛꯂꯕ ꯃꯤꯅ ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇ ꯊꯥꯔꯤꯕ ꯍꯦꯟꯗꯤꯀ꯭ꯔꯥꯐꯇ ꯄꯣꯠꯂꯝ꯫
ꯀꯅꯥꯅ ꯁꯦꯝꯒꯦ
- ꯁꯞꯂꯥꯏꯌꯔ (ꯀꯌꯥ ꯃꯇꯃꯗ), ꯅꯠꯔꯒꯥ ꯕꯥꯏꯌꯔꯅ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯦꯔꯦꯟꯖ ꯇꯧꯔꯕꯗꯤ ꯕꯥꯏꯌꯔ, ꯅꯠꯔꯒꯥ ꯃꯈꯣꯌ ꯑꯅꯤꯅꯃꯛ ꯇꯧꯗ꯭ꯔꯕꯗꯤ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯔ꯫
- Part A ꯗ ꯗꯣꯀꯨꯃꯦꯟꯠ, ꯄꯥꯔꯇꯤ ꯑꯃꯁꯨꯡ ꯄꯣꯠꯂꯝ ꯂꯩ꯫ Part B ꯗ ꯒꯥꯔꯤ ꯂꯩ꯫ Part B ꯂꯩꯇꯕꯗꯤ ꯏ-ꯋꯦ ꯕꯤꯜ ꯑꯗꯨꯗ validity ꯍꯧꯖꯤꯛꯇꯤ ꯂꯩꯇꯦ ꯑꯃꯁꯨꯡ ꯄꯣꯠꯂꯝ ꯃꯗꯨꯗ ꯆꯠꯄ ꯉꯃꯗꯦ꯫
- ꯏ-ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯒꯗꯕ ꯕꯤꯖꯅꯦꯁꯅ B2B ꯏꯟꯚꯣꯏꯁꯀꯤꯗꯃꯛ ꯏ-ꯋꯦ ꯕꯤꯜ IRN ꯗꯒꯤ ꯁꯦꯝꯏ (2024 ꯃꯥꯔꯆ 1 ꯗꯒꯤ), e-invoice.niveshsahayak.in ꯗ꯫
ꯃꯇꯧ ꯑꯣꯏꯅ ꯃꯊꯧ ꯇꯥꯗꯕ
- Rule 138(14) ꯗ ꯏ-ꯋꯦ ꯕꯤꯜꯗꯒꯤ ꯂꯥꯟꯗꯣꯛꯂꯕ ꯄꯣꯠꯂꯝꯁꯤꯡ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯄ꯭ꯔꯣꯁꯦꯁ ꯇꯧꯗꯕ ꯆꯥꯅꯕꯥ ꯀꯌꯥ, ꯑꯃꯁꯨꯡ ꯃꯣꯇꯔ ꯂꯩꯇꯕ ꯒꯥꯔꯤꯅ ꯆꯠꯄ ꯄꯣꯠꯂꯝ꯫
- ꯃꯐꯝ ꯑꯃꯗꯒꯤ ꯋꯦꯏꯕ꯭ꯔꯤꯖꯗ ꯃꯐꯝ ꯐꯥꯑꯣꯕ ꯀꯨꯝꯅꯥ ꯆꯠꯇꯨꯅ ꯃꯗꯨꯗꯒꯤ ꯍꯟꯗꯣꯛꯅꯕ ꯃꯇꯧ ꯇꯤꯅꯕ ꯆꯠꯄ ꯈꯔ, ꯅꯤꯌꯝꯅ ꯄꯤꯕ ꯂꯤꯃꯤꯠꯒꯤ ꯃꯅꯨꯡꯗ꯫
ꯈꯨꯗꯝ ꯑꯃ
ꯂꯨꯗꯤꯌꯥꯅꯥꯒꯤ ꯇ꯭ꯔꯦꯗꯔ ꯑꯃꯅ ₹48,000 + GST 18% (₹8,640) = ₹56,640 ꯃꯃꯜꯒꯤ ꯄꯣꯠꯂꯝ ꯄꯟꯖꯥꯕꯀꯤ ꯃꯅꯨꯡꯗ ꯖꯥꯂꯥꯟꯗꯔꯗ ꯂꯩꯕ ꯕꯥꯏꯌꯔ ꯑꯃꯗ ꯊꯥꯏ꯫ ꯃꯃꯜ ₹50,000 ꯗꯒꯤ ꯍꯦꯟꯅ ꯌꯥꯝꯏ, ꯑꯗꯨꯕꯨ ꯄꯟꯖꯥꯕꯀꯤ ꯁ꯭ꯇꯦꯠ ꯃꯅꯨꯡꯒꯤ ꯂꯤꯃꯤꯠ ₹1 ꯂꯥꯛꯅꯤ, ꯃꯔꯝꯅ ꯏ-ꯋꯦ ꯕꯤꯜ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ ꯃꯗꯨꯃꯛ ꯗꯤꯂꯤꯗ (ꯁ꯭ꯇꯦꯠ ꯇꯨꯅꯕ) ꯆꯠꯂꯕꯗꯤ ꯑꯃ ꯃꯊꯧ ꯇꯥꯏ꯫