Nivesh Sahayak ꯑꯦꯞ › ꯍꯦꯜꯞ › ꯁ꯭ꯇꯣꯛ ꯑꯃꯁꯨꯡ ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯤꯡ
ꯖꯣꯕ ꯋꯔꯛ ꯑꯃꯁꯨꯡ ITC-04 ꯔꯤꯇꯔꯟ
ꯖꯣꯕ ꯋꯔꯀꯔ ꯑꯃꯗ ꯊꯥꯈꯤꯕ ꯄꯣꯠꯂꯝ (ꯀꯀꯄ, ꯄ꯭ꯂꯦꯇꯤꯡ, ꯍꯨꯏꯕ…) ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯣꯛ ꯑꯣꯏꯅ ꯂꯩꯔꯤ꯫ App ꯅ ꯃꯈꯣꯌ ꯍꯜꯂꯛꯂꯤꯐꯥꯑꯣꯕ ꯃꯈꯣꯌꯒꯤ ꯃꯁꯥꯒꯤ ꯃꯐꯝ ꯑꯃꯗ ꯊꯝꯂꯤ, ꯃꯇꯃꯒꯤ ꯂꯤꯃꯤꯠ ꯅꯛꯂꯀꯄ ꯃꯇꯃꯗ ꯆꯦꯀꯁꯤꯅꯍꯜꯂꯤ, ꯑꯃꯁꯨꯡ ITC-04 ꯒꯤ ꯇꯦꯕꯂꯁꯤꯡ ꯁꯦꯝ ꯁꯥꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯄꯣꯠꯂꯝ ꯆꯥꯂꯥꯅꯒ ꯂꯣꯌꯅꯅ ꯊꯥꯕꯤꯌꯨ꯫ ꯆꯥꯂꯥꯟ ꯃꯦꯀꯔꯗ ꯖꯣꯕ ꯋꯔꯛ ꯃꯈꯂꯒꯤ ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ (Rule 55) ꯑꯃ ꯁꯦꯝꯕꯤꯌꯨ꯫
- ꯖꯣꯕ ꯋꯔꯀꯇ ꯏꯕꯤꯌꯨ꯫ ꯃꯦꯅꯨ › ꯖꯣꯕ ꯋꯔꯛ › ꯖꯣꯕ ꯋꯔꯀꯔꯗꯥ ꯊꯥꯈꯤꯕꯥ: ꯋꯔꯀꯔ, ꯑꯥꯏꯇꯦꯝ, ꯃꯁꯤꯡ, ꯅꯠꯇ꯭ꯔꯒ ꯆꯥꯂꯥꯅꯗꯒꯤ ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ꯫ ꯄꯣꯠꯂꯃꯁꯤꯡ JW ꯑꯃꯁꯨꯡ ꯋꯔꯀꯔꯒꯤ ꯃꯃꯤꯡ ꯀꯧꯕ ꯃꯐꯝ ꯑꯃꯗ ꯆꯠꯂꯤ꯫
- ꯍꯜꯂꯀꯄ ꯏꯕꯤꯌꯨ꯫ ꯍꯜꯂꯛꯂꯕꯥ: ꯍꯜꯂꯛꯂꯕ (ꯄ꯭ꯔꯣꯁꯦꯁ ꯇꯧꯔꯕ ꯄꯣꯠꯂꯝ), ꯃꯥꯡꯈꯤꯕ ꯑꯃꯁꯨꯡ ꯖꯣꯕ ꯆꯥꯔꯖ꯫
- ꯂꯤꯃꯤꯇꯁꯤꯡ ꯌꯦꯡꯁꯤꯅꯕꯤꯌꯨ꯫ ꯖꯣꯕ ꯋꯔꯀꯔꯒꯤ ꯃꯅꯥꯛꯇꯥ ꯂꯦꯃꯍꯧꯔꯤꯕꯥ ꯄꯣꯠ ꯑꯃꯁꯨꯡ ꯃꯇꯝ ꯉꯝꯈꯩ ꯂꯥꯟꯊꯣꯛꯂꯦ ꯅ ꯃꯇꯝ ꯂꯥꯟꯊꯔꯕꯁꯤꯡ ꯎꯠꯂꯤ꯫
- ITC-04 ꯁꯦꯝ ꯁꯥꯕꯤꯌꯨ꯫ ITC-04 (ꯖꯣꯕ ꯋꯔꯛ ꯔꯤꯇꯔꯟ) ꯒꯤ ꯃꯈꯥꯗ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯈꯟꯕꯤꯌꯨ, ꯆꯠꯂꯕꯗ ꯍꯟꯅꯒꯤ ꯆꯍꯤ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯏ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ, ꯃꯇꯝ ꯈꯟꯗꯨꯅ Excel ꯅꯝꯕꯤꯌꯨ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯖꯨꯂꯥꯏ 10 ꯗ ꯅꯍꯥꯛꯅ ₹40,000 ꯃꯃꯂꯒꯤ ꯁ꯭ꯇꯤꯜ ꯁ꯭ꯠꯔꯤꯞ 200 kg Kumar Plating ꯗ ꯊꯥꯏ꯫ ꯖꯨꯂꯥꯏ 25 ꯗ 196 kg ꯄ꯭ꯂꯦꯠ ꯇꯧꯗꯨꯅ ꯍꯜꯂꯀꯏ, 4 kg ꯃꯥꯡꯏ, ꯖꯣꯕ ꯆꯥꯔꯖ ₹3,000 + GST꯫ ꯖꯣꯕ ꯋꯔꯀꯇ ꯂꯦꯃꯍꯧꯔꯤꯕ ꯀꯔꯤꯒꯨꯝꯕ ꯑꯃꯠꯇ ꯎꯠꯇꯦ; ITC-04 ꯅ ꯆꯥꯂꯥꯟ ꯑꯗꯨ Table 4 ꯗ ꯑꯃꯁꯨꯡ ꯍꯜꯂꯀꯄ ꯑꯗꯨ Table 5A ꯗ ꯂꯤꯁ꯭ꯠ ꯇꯧꯏ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
Section 143, CGST Act: ꯏꯟꯄꯨꯠꯁꯤꯡ ꯊꯥꯔꯕ ꯃꯇꯨꯡꯗ ꯆꯍꯤ 1 ꯒꯤ ꯃꯅꯨꯡꯗ ꯑꯃꯁꯨꯡ ꯀꯦꯄꯤꯇꯦꯜ ꯒꯨꯗꯁ ꯆꯍꯤ 3 ꯒꯤ ꯃꯅꯨꯡꯗ ꯍꯜꯂꯛꯀꯗꯕꯅꯤ, ꯅꯠꯇ꯭ꯔꯕꯗꯤ ꯊꯥꯕ ꯑꯗꯨ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯅ ꯂꯧꯒꯅꯤ꯫ ITC-04 (Rule 45(3), ꯑꯣꯛꯇꯣꯕꯔ 1, 2021 ꯗꯒꯤ): ꯍꯟꯅꯒꯤ ꯆꯍꯤꯒꯤ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀ꯭ꯔꯣꯔ ꯍꯦꯟꯔꯕꯗ ꯆꯍꯤ ꯑꯃꯗ ꯑꯅꯤꯔꯛ ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ (ꯑꯦꯞꯔꯤꯜ–ꯁꯦꯞꯇꯦꯝꯕꯔ ꯑꯣꯛꯇꯣꯕꯔ 25 ꯒꯤ ꯃꯃꯥꯡꯗ, ꯑꯣꯛꯇꯣꯕꯔ–ꯃꯥꯔꯆ ꯑꯦꯞꯔꯤꯜ 25 ꯒꯤ ꯃꯃꯥꯡꯗ); ꯅꯠꯇ꯭ꯔꯕꯗꯤ ꯆꯍꯤ ꯑꯃꯗ ꯑꯃꯨꯛ ꯑꯦꯞꯔꯤꯜ 25 ꯒꯤ ꯃꯃꯥꯡꯗ꯫ ꯅꯣꯚꯦꯝꯕꯔ 5, 2026 ꯗ ꯆꯦꯛ ꯇꯧꯈꯤ; ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ ꯄꯣꯔꯇꯦꯂꯒꯤ ꯐꯣꯔꯃꯦꯠ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯖꯣꯕ ꯋꯔꯛꯀꯤ ꯄꯣꯠꯂꯝ ꯏꯟꯚꯣꯏꯁꯅ ꯊꯥꯕ꯫ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯅꯠꯇꯦ: ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ, ꯃꯔꯃꯗꯤ ꯃꯄꯨ ꯍꯣꯡꯗꯦ꯫