Nivesh Sahayak ꯑꯦꯞ › ꯍꯦꯜꯞ › ꯅꯨꯃꯤꯠ ꯈꯨꯗꯤꯡꯒꯤ ꯊꯕꯛ
ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯅꯠꯇ꯭ꯔꯒ ꯄꯔꯆꯦꯖ ꯔꯤꯇꯔꯟ ꯏꯕ
ꯁꯞꯂꯥꯌꯔꯗꯒꯤ ꯂꯥꯀꯄ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯣꯏꯅ ꯆꯪꯏ꯫ ꯃꯁꯤꯅ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯄꯣꯠꯂꯃꯁꯤꯡ ꯁ꯭ꯇꯣꯛꯇ ꯄꯨꯔꯀꯏ, ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤ GST ꯅꯍꯥꯛꯀꯤ GST ꯊꯕꯛꯇ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯔꯛꯂꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯐꯣꯔꯝ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯗꯦꯁꯕꯣꯔꯗ › ꯊꯨꯅ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ › ꯂꯧꯕꯒꯤ ꯕꯤꯜ, ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯟꯊꯣꯛ › ꯂꯧꯕꯒꯤ ꯕꯤꯜ, ꯅꯠꯇ꯭ꯔꯒ B ꯅꯝꯕꯤꯌꯨ꯫
- ꯁꯞꯂꯥꯌꯔꯒꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯁꯞꯂꯥꯌꯔ, ꯁꯞꯂꯥꯌꯔꯒꯤ GSTIN ꯏꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯁ꯭ꯇꯦꯠ ꯈꯟꯕꯤꯌꯨ꯫ ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯀꯤ ꯁꯞꯂꯥꯌꯔ ꯑꯣꯏꯔꯕꯗ IGST; ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯃꯛ ꯑꯣꯏꯔꯕꯗ CGST + SGST꯫
- ꯕꯤꯂꯒꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯕꯤꯜ ꯅꯝꯕꯔ, ꯇꯥꯡ ꯑꯃꯁꯨꯡ, ꯆꯦꯂꯒꯤ ꯃꯇꯝ ꯂꯩꯔꯕꯗ, ꯗꯤꯌꯨ ꯗꯦꯠ꯫
- ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ ꯂꯥꯏꯟ ꯈꯨꯗꯤꯡꯃꯛꯇ: ꯑꯥꯏꯇꯦꯝ / ꯁꯔꯚꯤꯁ, HSN/SAC, ꯃꯁꯤꯡ, GST ꯌꯥꯎꯗꯕ ꯔꯦꯠ (₹) ꯑꯃꯁꯨꯡ GST %꯫ ꯍꯦꯟꯅ ꯍꯥꯄꯆꯤꯟꯅꯕ ꯂꯥꯏꯟ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ ꯅꯝꯕꯤꯌꯨ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯌꯔ ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯛꯖꯦꯝꯞꯠ ꯄꯣꯠꯂꯃꯒꯤꯗꯃꯛ No GST on this bill ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯄꯨꯝꯅꯃꯛ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫ Taxable value, GST ꯑꯃꯁꯨꯡ ꯄꯨꯝꯅꯃꯛ ꯃꯁꯥꯅ ꯊꯤꯔꯤ꯫ ꯁꯞꯂꯥꯌꯔꯅ ꯔꯥꯎꯟꯗ ꯇꯧꯔꯕꯗ ꯄꯨꯝꯅꯃꯛ ꯃꯁꯜ ꯔꯥꯎꯟꯗ ꯑꯣꯐ ꯇꯧꯕ ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯍꯧꯖꯤꯛ ꯄꯤꯈ꯭ꯔꯕꯔꯥ? ꯍꯧꯖꯤꯛ ꯄꯤꯗ꯭ꯔꯤ (ꯆꯦꯜ) ꯊꯃꯖꯤꯜꯂꯨ, ꯅꯠꯇ꯭ꯔꯒ ꯈꯨꯗꯛꯇ ꯀꯔꯝꯅ ꯄꯤꯈꯤꯕꯒꯦ ꯈꯟꯕꯤꯌꯨ: ꯕꯤꯂꯒ ꯂꯣꯌꯅꯅ ꯄꯦꯃꯦꯟꯠ ꯑꯦꯟꯠꯔꯤ ꯑꯃ ꯁꯦꯚ ꯑꯣꯏ꯫
- ꯁꯞꯂꯥꯌꯔꯒꯤ ꯕꯤꯂꯒꯤ ꯐꯣꯇꯣ (ꯑꯣꯞꯁꯅꯦꯜ)꯫ ꯐꯣꯇꯣ ꯂꯧꯕꯤꯌꯨ ꯅꯠꯇ꯭ꯔꯒ ꯃꯃꯤ ꯑꯃ ꯈꯟꯕꯤꯌꯨ; ꯃꯁꯤ ꯑꯄꯤꯛꯅ ꯇꯧꯗꯨꯅ ꯕꯤꯂꯒ ꯂꯣꯌꯅꯅ ꯊꯝꯂꯤ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ ꯕꯤꯜ ꯑꯗꯨ ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯟꯊꯣꯛ, ꯁꯞꯂꯥꯌꯔꯒꯤ ꯂꯦꯖꯔ ꯑꯃꯁꯨꯡ ꯂꯦꯃꯍꯧꯔꯤꯕꯗ ꯎꯠꯂꯤ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
Punjab Steel Mart (Punjab, ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯃꯛ) ꯗꯒꯤ ꯂꯥꯀꯄ ꯕꯤꯜ PSM/1189: ꯗꯣꯔ ꯍꯤꯟꯖ 500 Nos ₹30 ꯗ = ₹15,000, GST 18%꯫ ꯐꯣꯔꯃꯅ Taxable value ₹15,000, GST ₹2,700 (CGST ₹1,350 + SGST ₹1,350), ꯄꯨꯝꯅꯃꯛ ₹17,700 ꯎꯠꯂꯤ꯫ ꯍꯧꯖꯤꯛ ꯄꯤꯗ꯭ꯔꯤ꯫ ꯗꯣꯔ ꯍꯤꯟꯖꯀꯤ ꯁ꯭ꯇꯣꯛ 500 ꯍꯦꯅꯒꯠꯂꯀꯏ꯫
ꯄꯔꯆꯦꯖ ꯔꯤꯇꯔꯟ
ꯄꯣꯠꯂꯝ ꯍꯟꯊꯣꯀꯄ ꯃꯇꯃꯗ ꯂꯧꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯟꯊꯣꯛ › ꯄꯔꯆꯦꯖ ꯔꯤꯇꯔꯟ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯁꯞꯂꯥꯌꯔ, ꯅꯍꯥꯛꯀꯤ ꯔꯤꯇꯔꯟ ꯅꯝꯕꯔ (ꯕꯤꯜ / ꯔꯁꯤꯗ ꯅꯝꯕꯔ), ꯇꯥꯡ ꯑꯃꯁꯨꯡ ꯀꯔꯤ ꯕꯤꯜ ꯅꯝꯕꯔꯒꯤ ꯍꯟꯊꯣꯛꯄ ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯍꯟꯊꯣꯛꯂꯕ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ ꯃꯁꯤꯅ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕ ꯍꯟꯊꯍꯜꯂꯤ, ꯄꯣꯠꯂꯃꯁꯤꯡ ꯁ꯭ꯇꯣꯛꯇꯒꯤ ꯂꯧꯊꯣꯀꯏ ꯑꯃꯁꯨꯡ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯍꯟꯊꯍꯜꯂꯤ꯫ ꯁꯞꯂꯥꯌꯔꯗ ꯃꯁꯤꯒꯤ GST ꯗꯣꯀꯨꯃꯦꯟꯠ ꯄꯤꯅꯕ, ꯄꯔꯆꯦꯖ ꯁꯥꯏꯗꯇ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯁꯦꯝꯕꯤꯌꯨ: ꯁꯞꯂꯥꯌꯔꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯁꯤ ꯆꯨꯝꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯗ ꯈꯛꯇ ꯌꯥꯏ, ꯐꯪꯂꯕ ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯕꯤꯁꯀꯤꯗꯃꯛ, ꯁꯞꯂꯥꯌꯔꯅ ꯐꯥꯏꯜ ꯇꯧꯔꯕꯗ (ꯅꯍꯥꯛꯀꯤ GSTR-2B ꯗ ꯎꯠꯂꯤ), ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡꯒꯤ ꯅꯣꯚꯦꯝꯕꯔ 30 ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯅꯨꯌꯦꯜ ꯔꯤꯇꯔꯅꯒꯤ ꯇꯥꯡ, ꯀꯅꯥ ꯃꯃꯥꯡꯗ ꯂꯥꯛꯂꯕꯒꯦ ꯃꯗꯨꯒꯤ ꯃꯃꯥꯡꯗ ꯂꯧꯒꯗꯕꯅꯤ (section 16(4), CGST Act)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- GST ꯌꯥꯎꯅ ꯔꯦꯠ ꯏꯕ꯫ ꯔꯦꯠ ꯑꯁꯤ GST ꯌꯥꯎꯗꯕꯅꯤ꯫ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯕꯤꯂꯗ GST ꯌꯥꯎꯕ ꯔꯦꯠ ꯎꯠꯂꯕꯗ 1.18 (18% ꯒꯤꯗꯃꯛ) ꯅ ꯈꯥꯌꯕꯤꯌꯨ ꯅꯠꯇ꯭ꯔꯒ ꯕꯤꯂꯗꯒꯤ taxable value ꯏꯕꯤꯌꯨ꯫
- ꯑꯔꯥꯅꯕ ꯁꯞꯂꯥꯌꯔ ꯁ꯭ꯇꯦꯠ꯫ ꯃꯁꯤꯅ IGST ꯅꯠꯇ꯭ꯔꯒ CGST + SGST ꯋꯥꯔꯦꯞ ꯂꯧꯏ꯫ ꯁꯞꯂꯥꯌꯔꯒꯤ GSTIN ꯗꯒꯤ ꯀꯣꯄꯤ ꯇꯧꯕꯤꯌꯨ: ꯑꯍꯥꯅꯕ ꯗꯤꯖꯤꯠ ꯑꯅꯤ ꯑꯁꯤ ꯁ꯭ꯇꯦꯠ ꯀꯣꯗꯅꯤ꯫
- ꯈꯔꯆ ꯑꯃ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯣꯏꯅ ꯏꯕ꯫ ꯌꯨꯝ ꯂꯧꯕ ꯅꯠꯇ꯭ꯔꯒ ꯃꯩꯒꯤ ꯃꯃꯂꯒꯨꯝꯕ ꯈꯔꯆꯁꯤꯡꯒꯤꯗꯃꯛ ꯁꯦꯟꯊꯣꯛ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ; ꯁꯞꯂꯥꯌꯔꯒꯤ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯇꯒꯤ ꯄꯣꯠꯂꯝ ꯑꯃꯁꯨꯡ ꯁꯔꯕꯤꯁꯀꯤꯗꯃꯛ ꯂꯧꯕꯒꯤ ꯕꯤꯜ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫