ᱤ-ᱣᱮ ᱵᱤᱞ › ᱤ-ᱣᱮ ᱵᱤᱞ ᱪᱮᱫ ᱚᱠᱛᱮ ᱞᱟᱹᱠᱛᱤ
ᱤ-ᱣᱮ ᱵᱤᱞ ᱪᱮᱫ ᱚᱠᱛᱮ ᱞᱟᱹᱠᱛᱤ?
ᱤ-ᱣᱮ ᱵᱤᱞ ᱫᱚ ᱢᱟᱞ ᱪᱟᱞᱟᱜ ᱞᱟᱹᱜᱤᱫ ᱤᱞᱮᱠᱴᱨᱚᱱᱤᱠ ᱦᱟᱛᱟᱣ ᱠᱟᱱᱟ᱾ ᱢᱟᱞ ᱪᱟᱞᱟᱜ ᱮᱦᱚᱵ ᱞᱟᱦᱟ ᱤ-ᱣᱮ ᱵᱤᱞ ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱵᱮᱱᱟᱣ ᱞᱟᱹᱠᱛᱤ, ᱟᱨ ᱜᱟᱹᱲᱤ ᱨᱮᱭᱟᱜ ᱡᱤᱢᱼᱢᱟᱫᱟᱨ ᱦᱚᱲ ᱚᱱᱟ ᱩᱫᱩᱜ ᱫᱟᱲᱮᱭᱟᱜ ᱞᱟᱹᱠᱛᱤ (ᱠᱟᱜᱚᱡ ᱨᱮ, ᱯᱷᱚᱱ ᱨᱮ, ᱥᱮ ᱠᱷᱟᱹᱞᱤ ᱱᱚᱢᱵᱚᱨ)᱾
ᱢᱩᱞ ᱱᱤᱭᱚᱢ: ₹50,000
CGST Rules ᱨᱮᱭᱟᱜ Rule 138 ᱞᱮᱠᱟᱛᱮ, ᱢᱤᱫ ᱠᱚᱱᱥᱟᱭᱱᱢᱮᱱᱴ ᱨᱮ ₹50,000 ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱵᱟᱛᱟᱣ ᱨᱮᱭᱟᱜ ᱢᱟᱞ ᱪᱟᱞᱟᱜ ᱚᱠᱛᱮ, ᱠᱤᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱥᱮ ᱮᱴᱟᱜ ᱠᱟᱨᱚᱬ ᱞᱟᱹᱜᱤᱫ (ᱨᱩᱣᱟᱹᱲ, ᱡᱚᱵ ᱣᱟᱨᱠ, ᱟᱡ ᱨᱮᱭᱟᱜ ᱵᱨᱟᱱᱪ, ᱮᱠᱥᱤᱵᱷᱤᱥᱚᱱ…), ᱤ-ᱣᱮ ᱵᱤᱞ ᱞᱟᱹᱠᱛᱤ᱾ ᱵᱟᱛᱟᱣ ᱫᱚ ᱤᱱᱵᱷᱚᱭᱮᱥ, ᱵᱤᱞ ᱥᱮ ᱪᱟᱞᱟᱱ ᱨᱮ ᱢᱮᱱᱟᱜ ᱵᱟᱛᱟᱣ GST ᱥᱟᱶ ᱠᱟᱱᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱚᱱᱟ ᱵᱤᱞ ᱨᱮ GST ᱠᱷᱚᱱ ᱪᱷᱩᱴ ᱢᱟᱞ ᱵᱟᱝ ᱞᱮᱠᱷᱟ ᱟᱭ᱾
ᱱᱚᱶᱟ ᱫᱚ ᱢᱟᱞ ᱪᱟᱞᱟᱜ ᱨᱮᱭᱟᱜ ᱪᱮᱫ ᱨᱮ ᱞᱟᱹᱠᱛᱤ, ᱟᱢᱟᱜ ᱴᱟᱨᱱᱚᱵᱷᱟᱨ ᱨᱮ ᱵᱟᱝ᱾ ₹60,000 ᱨᱮᱭᱟᱜ ᱵᱚᱡᱷᱟ ᱠᱩᱞᱚᱜ ᱪᱤᱛᱮ ᱫᱟᱠᱟᱱ ᱦᱚᱸ ᱢᱤᱫ ᱵᱮᱱᱟᱣᱟ᱾
ᱛᱤᱱ ᱨᱟᱡᱽ ᱨᱮ ᱥᱟᱹᱢᱟ ᱵᱟᱹᱲᱛᱤ ᱢᱮᱱᱟᱜᱼᱟ
ᱡᱟᱦᱟᱸ ᱪᱟᱞᱟᱜ ᱢᱤᱫ ᱨᱟᱡᱽ ᱵᱷᱤᱛᱤᱨ ᱮᱦᱚᱵ ᱟᱨ ᱥᱟᱯᱲᱟᱣ ᱦᱩᱭᱩᱜ ᱟ ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱟᱭᱢᱟ ᱨᱟᱡᱽ ᱥᱟᱹᱢᱟ ᱵᱟᱹᱲᱛᱤ ᱮᱢ ᱮᱱᱟ᱾ ᱨᱟᱡᱽ ᱨᱮᱭᱟᱜ ᱱᱚᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱞᱮᱠᱟᱛᱮ:
| ᱨᱟᱡᱽ | ᱨᱟᱡᱽ ᱵᱷᱤᱛᱤᱨ, ᱱᱚᱶᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱞᱟᱹᱠᱛᱤ |
|---|---|
| ᱫᱤᱞᱞᱤ, ᱢᱟᱦᱟᱨᱟᱥᱴᱨᱟ, ᱛᱟᱢᱤᱞ ᱱᱟᱰᱩ, ᱯᱚᱸᱡᱟᱵ, ᱵᱤᱦᱟᱨ, ᱢᱚᱫᱷᱭ ᱯᱨᱚᱫᱮᱥ, ᱡᱷᱟᱨᱠᱷᱚᱸᱰ, ᱪᱷᱚᱛᱤᱥᱜᱚᱲᱷ | ₹1 ᱞᱟᱠᱷ |
| ᱨᱟᱡᱽᱥᱛᱷᱟᱱ | ₹1 ᱞᱟᱠᱷ (ᱢᱤᱫ ᱥᱚᱦᱚᱨ ᱵᱷᱤᱛᱤᱨ ₹2 ᱞᱟᱠᱷ) |
| ᱠᱮᱨᱟᱞᱟ, ᱡᱟᱢᱩ ᱟᱨ ᱠᱟᱥᱢᱤᱨ | ᱨᱟᱡᱽ ᱵᱷᱤᱛᱤᱨ ᱠᱷᱟᱹᱞᱤ ᱞᱤᱥᱴ ᱟᱠᱟᱱ ᱢᱟᱞ ᱞᱟᱹᱜᱤᱫ |
| ᱮᱴᱟᱜ ᱨᱟᱡᱽ, ᱟᱨ ᱡᱚᱛᱚ ᱨᱟᱡᱽ ᱛᱟᱞᱟ ᱨᱮᱭᱟᱜ ᱪᱟᱞᱟᱜ | ₹50,000 |
ᱨᱟᱡᱽ ᱥᱟᱹᱢᱟ ᱱᱚᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ ᱛᱮ ᱵᱚᱫᱚᱞᱚᱜᱼᱟ ᱟᱨ ᱥᱟᱱᱟᱢ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱱ ᱯᱷᱟᱨᱟᱠ ᱦᱩᱭᱟ᱾ ᱵᱟᱹᱲᱛᱤ ᱥᱟᱹᱢᱟ ᱨᱮ ᱵᱷᱚᱨᱚᱥᱟ ᱞᱟᱦᱟ ᱟᱢᱟᱜ ᱨᱟᱡᱽ ᱨᱮᱭᱟᱜ ᱠᱚᱢᱚᱨᱥᱤᱭᱟᱞ ᱴᱮᱠᱥ ᱣᱮᱵᱥᱟᱭᱤᱴ ᱧᱮᱞ ᱢᱮ᱾
ᱪᱮᱫ ᱵᱟᱛᱟᱣ ᱨᱮ ᱦᱚᱸ
- ᱯᱨᱤᱱᱥᱤᱯᱟᱞ ᱠᱷᱚᱱ ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱨᱮᱱᱟᱜ ᱡᱚᱵ ᱣᱟᱨᱠᱟᱨ ᱴᱷᱮᱱ ᱠᱩᱞ ᱟᱠᱟᱱ ᱢᱟᱞ᱾
- ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱠᱷᱚᱱ ᱪᱷᱩᱴ ᱦᱚᱲ ᱛᱮ ᱮᱴᱟᱜ ᱨᱟᱡᱽ ᱴᱷᱮᱱ ᱠᱩᱞ ᱟᱠᱟᱱ ᱦᱟᱛ ᱨᱮᱭᱟᱜ ᱠᱟᱹᱢᱤ ᱨᱮᱭᱟᱜ ᱢᱟᱞ᱾
ᱪᱮᱫ ᱦᱚᱲ ᱵᱮᱱᱟᱣᱟ
- ᱥᱚᱯᱞᱟᱭᱟᱨ (ᱡᱟᱹᱥᱛᱤ), ᱥᱮ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱡᱚᱠᱷᱚᱱ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱵᱮᱵᱚᱥᱛᱷᱟ ᱪᱟᱞᱟᱣᱟ, ᱥᱮ ᱴᱨᱟᱱᱥᱯᱚᱨᱴᱟᱨ ᱵᱟᱨᱟ ᱠᱷᱚᱱ ᱪᱮᱫ ᱦᱚᱸ ᱵᱟᱝ ᱠᱟᱹᱢᱤ ᱞᱮᱱᱠᱷᱟᱱ᱾
- Part A ᱨᱮ ᱰᱚᱠᱭᱩᱢᱮᱱᱴ, ᱯᱟᱨᱴᱤ ᱟᱨ ᱢᱟᱞ ᱛᱟᱦᱮᱸᱱᱟ᱾ Part B ᱨᱮ ᱜᱟᱹᱲᱤ ᱛᱟᱦᱮᱸᱱᱟ᱾ Part B ᱵᱟᱹᱱᱩᱜ ᱛᱮ ᱤ-ᱣᱮ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱱᱤᱛ ᱦᱟᱹᱵᱤᱡ ᱢᱟᱨᱟᱝ ᱵᱟᱹᱱᱩᱜ ᱟᱨ ᱢᱟᱞ ᱚᱱᱟ ᱛᱮ ᱪᱟᱞᱟᱜ ᱵᱟᱝ ᱫᱟᱲᱮᱭᱟᱜ ᱟ᱾
- ᱡᱚᱠᱷᱚᱱ ᱵᱤᱡᱱᱮᱥ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱚᱱᱟ B2B ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱜᱤᱫ ᱤ-ᱣᱮ ᱵᱤᱞ IRN ᱠᱷᱚᱱ ᱵᱮᱱᱟᱣᱟ (1 ᱢᱟᱨᱪ 2024 ᱠᱷᱚᱱ), e-invoice.niveshsahayak.in ᱨᱮ᱾
ᱡᱟᱹᱥᱛᱤ ᱛᱮ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤ
- Rule 138(14) ᱨᱮ ᱤ-ᱣᱮ ᱵᱤᱞ ᱠᱷᱚᱱ ᱪᱷᱩᱴ ᱞᱤᱥᱴ ᱟᱠᱟᱱ ᱢᱟᱞ, ᱩᱫᱟᱹᱦᱟᱨᱚᱬ ᱞᱟᱹᱜᱤᱫ ᱟᱭᱢᱟ ᱵᱟᱝ ᱯᱨᱚᱥᱮᱥ ᱟᱠᱟᱱ ᱡᱚᱢ ᱡᱤᱱᱤᱥ, ᱟᱨ ᱢᱚᱴᱚᱨ ᱵᱟᱹᱱᱩᱜ ᱥᱟᱫᱷᱚᱱ ᱛᱮ ᱪᱟᱞᱟᱜ ᱢᱟᱞ᱾
- ᱛᱤᱱ ᱪᱤᱛᱮ ᱪᱟᱞᱟᱜ, ᱩᱫᱟᱹᱦᱟᱨᱚᱬ ᱞᱟᱹᱜᱤᱫ ᱵᱷᱮᱯᱟᱨ ᱴᱷᱟᱶ ᱠᱷᱚᱱ ᱵᱟᱛᱟᱣ ᱧᱮᱞ ᱞᱟᱹᱜᱤᱫ ᱣᱮᱵᱨᱤᱡ ᱛᱟᱵᱮᱛ ᱟᱨ ᱨᱩᱣᱟᱹᱲ, ᱱᱤᱭᱚᱢ ᱨᱮᱭᱟᱜ ᱥᱟᱹᱢᱟ ᱵᱷᱤᱛᱤᱨ᱾
ᱢᱤᱫ ᱟᱹᱛᱩ ᱩᱫᱟᱹᱦᱟᱨᱚᱬ
ᱞᱩᱰᱷᱤᱭᱟᱱᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱵᱮᱯᱟᱨᱤ ᱯᱚᱸᱡᱟᱵ ᱵᱷᱤᱛᱤᱨ ᱡᱟᱞᱟᱸᱫᱷᱚᱨ ᱨᱮᱱᱟᱜ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱴᱷᱮᱱ ₹48,000 + GST 18% (₹8,640) = ₹56,640 ᱨᱮᱭᱟᱜ ᱢᱟᱞ ᱠᱩᱞᱟ᱾ ᱵᱟᱛᱟᱣ ₹50,000 ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱢᱮᱱᱠᱷᱟᱱ ᱯᱚᱸᱡᱟᱵ ᱨᱮ ᱨᱟᱡᱽ ᱵᱷᱤᱛᱤᱨ ᱥᱟᱹᱢᱟ ₹1 ᱞᱟᱠᱷ, ᱚᱱᱟᱛᱮ ᱤ-ᱣᱮ ᱵᱤᱞ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤ᱾ ᱚᱱᱟ ᱜᱮ ᱵᱚᱡᱷᱟ ᱫᱤᱞᱞᱤ (ᱨᱟᱡᱽ ᱛᱟᱞᱟ) ᱞᱟᱹᱜᱤᱫ ᱠᱷᱟᱱ ᱞᱟᱹᱠᱛᱤ᱾