Nivesh Sahayak ꯑꯦꯞ › ꯍꯦꯜꯞ › ꯑꯦꯀꯥꯎꯟꯇꯁ ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯦꯜ ꯑꯦꯀꯥꯎꯟꯇꯁ
ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯤꯡ ꯑꯦꯀꯥꯎꯟꯠ
ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯔꯒꯤꯗꯃꯛ ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯤꯡ ꯑꯦꯀꯥꯎꯟꯇꯅ ꯄꯣꯠꯂꯝ ꯁꯦꯝꯅꯕ ꯀꯌꯥ ꯆꯪꯈꯤꯕꯒꯦ ꯎꯠꯂꯤ: ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯀꯩꯆꯥ ꯄꯣꯠ, ꯐꯦꯛꯇ꯭ꯔꯤꯒꯤ ꯈꯔꯆ, ꯁꯦꯝ ꯂꯣꯏꯗ꯭ꯔꯤꯕ ꯄꯣꯠꯇ ꯍꯣꯡꯂꯀꯄ, ꯕꯥꯏ-ꯄ꯭ꯔꯣꯗꯛꯠ ꯍꯟꯊꯗꯨꯅ꯫ ꯃꯁꯤꯅ ꯎꯠꯄꯒꯤ ꯃꯑꯣꯡ ꯍꯣꯡꯗꯣꯀꯏ, ꯅꯍꯥꯛꯀꯤ ꯅꯦꯠ ꯀꯥꯟꯅꯕ ꯍꯣꯡꯗꯦ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯐꯥꯏꯅꯦꯜ ꯑꯦꯀꯥꯎꯟꯇꯁ › ꯑꯍꯦꯟꯕ ꯑꯦꯀꯥꯎꯟꯇꯁꯤꯡ: › ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯤꯡ ꯑꯦꯀꯥꯎꯟꯠ꯫
- ꯃꯇꯝ ꯈꯟꯕꯤꯌꯨ꯫ ꯑꯦꯀꯥꯎꯟꯠ ꯑꯁꯤꯒꯤꯗꯃꯛ ꯃꯇꯝ ꯑꯗꯨ ꯈꯟꯕꯤꯌꯨ꯫
- ꯁꯦꯝ ꯂꯣꯏꯗ꯭ꯔꯤꯕ ꯄꯣꯠ ꯏꯕꯤꯌꯨ꯫ ꯁꯦꯝ ꯂꯣꯏꯗ꯭ꯔꯤꯕ ꯄꯣꯠꯂꯝ (WIP) ꯑꯃꯁꯨꯡ ꯐꯦꯛꯇ꯭ꯔꯤꯒꯤ ꯈꯔꯆ ꯒꯤ ꯃꯈꯥꯗ ꯑꯣꯄꯅꯤꯡ ꯑꯃꯁꯨꯡ ꯀ꯭ꯂꯣꯖꯤꯡ ꯇꯥꯡꯗ ꯁꯔꯨꯛ ꯈꯛ ꯁꯦꯝꯂꯕ ꯄꯣꯠꯂꯝ ꯃꯃꯂꯗ ꯏꯕꯤꯌꯨ꯫ ꯅꯍꯥꯛ ꯃꯁꯥꯅ ꯃꯁꯤꯡ ꯊꯤꯕꯤꯌꯨ; ꯃꯈꯣꯌ ꯁ꯭ꯇꯣꯛ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯗ ꯂꯩꯇꯦ꯫
- ꯐꯦꯛꯇ꯭ꯔꯤꯒꯤ ꯈꯔꯆ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯀꯔꯤ ꯈꯔꯆꯁꯤꯡ ꯐꯦꯛꯇ꯭ꯔꯤꯒꯤꯅꯣ? ꯒꯤ ꯃꯈꯥꯗ ꯃꯅꯥ, ꯐꯦꯛꯇ꯭ꯔꯤꯒꯤ ꯃꯩ, ꯐ꯭ꯌꯨꯌꯦꯜ ꯑꯃꯁꯨꯡ ꯃꯈꯜ ꯑꯗꯨꯒꯨꯝꯕꯁꯤꯡ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯔꯤꯖꯜꯇ ꯄꯥꯕꯤꯌꯨ꯫ ꯁꯤꯖꯤꯟꯅꯈꯤꯕ ꯀꯩꯆꯥ ꯄꯣꯠ, ꯄ꯭ꯔꯥꯏꯝ ꯀꯣꯁ꯭ꯠ, ꯁꯦꯃꯈꯤꯕ ꯄꯣꯠꯂꯃꯒꯤ ꯃꯃꯜ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ Cost of goods sold ꯑꯃꯁꯨꯡ ꯒ꯭ꯔꯣꯁ ꯀꯥꯟꯅꯕ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
| ꯀꯩꯆꯥ ꯄꯣꯠꯀꯤ ꯑꯣꯄꯅꯤꯡ ꯁ꯭ꯇꯣꯛ | ₹50,000 |
| ꯍꯥꯄꯆꯤꯟꯕ: ꯀꯩꯆꯥ ꯄꯣꯠꯀꯤ ꯄꯔꯆꯦꯖ | ₹3,00,000 |
| ꯍꯟꯊꯍꯟꯕ: ꯀꯩꯆꯥ ꯄꯣꯠꯀꯤ ꯀ꯭ꯂꯣꯖꯤꯡ ꯁ꯭ꯇꯣꯛ | ₹70,000 |
| ꯁꯤꯖꯤꯟꯅꯈꯤꯕꯥ ꯀꯩꯆꯥ ꯄꯣꯠ | ₹2,80,000 |
| ꯍꯥꯄꯆꯤꯟꯕ: ꯐꯦꯛꯇ꯭ꯔꯤꯒꯤ ꯈꯔꯆ (ꯃꯅꯥ ₹60,000, ꯃꯩ ₹25,000) | ₹85,000 |
| ꯄ꯭ꯔꯥꯏꯝ ꯀꯣꯁ꯭ꯠ | ₹3,65,000 |
| ꯑꯣꯄꯅꯤꯡ WIP ₹10,000 ꯍꯥꯄꯆꯤꯟꯕ, ꯀ꯭ꯂꯣꯖꯤꯡ WIP ₹15,000 ꯍꯟꯊꯍꯟꯕ | −₹5,000 |
| ꯍꯟꯊꯍꯟꯕ: ꯕꯥꯏ-ꯄ꯭ꯔꯣꯗꯛꯠ ꯑꯃꯁꯨꯡ ꯁ꯭ꯛꯔꯦꯞ | ₹2,000 |
| ꯁꯦꯝꯈꯤꯕ ꯄꯣꯠꯂꯃꯒꯤ ꯃꯃꯜ | ₹3,58,000 |
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯀꯩꯆꯥ ꯄꯣꯠ ꯁꯦꯝ ꯂꯣꯏꯔꯕ ꯄꯣꯠ ꯑꯣꯏꯅ ꯎꯠꯂꯤ꯫ ꯑꯥꯏꯇꯦꯝ ꯑꯃ ꯄ꯭ꯔꯣꯗꯛꯁꯟ ꯅꯠꯇ꯭ꯔꯒ ꯕꯤꯜ ꯑꯣꯐ ꯃꯦꯇꯦꯔꯤꯌꯦꯂꯗ ꯁꯤꯖꯤꯟꯅꯕ ꯑꯃꯁꯨꯡ ꯀꯩꯗꯧꯉꯩꯗ ꯁꯦꯝꯗꯕ ꯑꯣꯏꯔꯕꯗ ꯀꯩꯆꯥ ꯄꯣꯠ ꯑꯣꯏꯅ ꯃꯁꯤꯡ ꯊꯤꯏ꯫ ꯄ꯭ꯔꯣꯗꯛꯁꯟ ꯑꯦꯟꯠꯔꯤꯁꯤꯡ ꯏꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫App ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ
ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ
ꯄ꯭ꯔꯣꯗꯛꯁꯟ ꯑꯃꯁꯨꯡ BOMꯃꯦꯅꯨꯐꯦꯛꯆꯔꯔꯒꯤꯗꯃꯛ: ꯕꯦꯆ ꯑꯃꯅ ꯀꯔꯤ ꯁꯤꯖꯤꯟꯅꯕꯒꯦ (ꯕꯤꯜ ꯑꯣꯐ ꯃꯦꯇꯦꯔꯤꯌꯦꯜ) ꯑꯗꯨ ꯁꯦꯝ ꯂꯣꯏꯔꯕ ꯑꯥꯏꯇꯦꯃꯗ ꯑꯃꯨꯛ ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯄ꯭ꯔꯣꯗꯛꯁꯟ…ꯐꯥꯏꯅꯦꯜ ꯑꯦꯀꯥꯎꯟꯇꯁ (T ꯐꯣꯔꯃꯦꯠ, Schedule III)App ꯅ ꯅꯍꯥꯛꯅ ꯍꯥꯟꯅꯅ ꯁꯦꯚ ꯇꯧꯔꯕꯗꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯠꯔꯦꯗꯤꯡ ꯑꯦꯀꯥꯎꯟꯠ, ꯀꯥꯟꯅꯕ-ꯃꯥꯡꯕ ꯑꯦꯀꯥꯎꯟꯠ ꯑꯃꯁꯨꯡ ꯕꯦꯂꯦꯟꯁ ꯁꯤꯠ ꯁꯦꯝꯃꯤ꯫ ꯃꯍꯧꯁꯥꯒꯤ T ꯐꯣꯔꯃꯦꯠ…ꯖꯣꯕ ꯋꯔꯛ ꯑꯃꯁꯨꯡ ITC-04ꯖꯣꯕ ꯋꯔꯀꯔ ꯑꯃꯗ ꯊꯥꯈꯤꯕ ꯄꯣꯠꯂꯝ (ꯀꯀꯄ, ꯄ꯭ꯂꯦꯇꯤꯡ, ꯍꯨꯏꯕ…) ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯣꯛ ꯑꯣꯏꯅ ꯂꯩꯔꯤ꯫ App ꯅ ꯃꯈꯣꯌ ꯍꯜꯂꯛꯂꯤꯐꯥꯑꯣꯕ ꯃꯈꯣꯌꯒꯤ ꯃꯁꯥꯒꯤ ꯃꯐꯝ ꯑꯃꯗ…