Nivesh Sahayak ᱮᱯ › ᱦᱮᱞᱯ › ᱥᱴᱚᱠ ᱟᱨ ᱢᱮᱱᱩᱯᱷᱮᱠᱪᱟᱨᱤᱝ
ᱡᱚᱵ ᱣᱟᱨᱠ ᱟᱨ ITC-04 ᱨᱤᱴᱟᱨᱱ
ᱡᱚᱵ ᱣᱟᱨᱠᱟᱨ ᱴᱷᱮᱱ ᱠᱩᱞ ᱢᱟᱞ (ᱠᱟᱴᱤᱝ, ᱯᱞᱮᱴᱤᱝ, ᱥᱤᱭᱚᱜ…) ᱟᱢᱟᱜ ᱥᱴᱚᱠ ᱜᱮ ᱛᱟᱦᱮᱸᱱᱟ᱾ App ᱚᱱᱟ ᱨᱩᱣᱟᱹᱲ ᱦᱟᱹᱵᱤᱡ ᱟᱡᱟᱜ ᱡᱟᱭᱜᱟ ᱨᱮ ᱫᱚᱦᱚᱭᱟ, ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ ᱥᱮᱴᱮᱨ ᱠᱷᱟᱱ ᱦᱩᱥᱤᱭᱟᱨ ᱮᱢᱟ, ᱟᱨ ITC-04 ᱴᱮᱵᱩᱞ ᱛᱮᱭᱟᱨᱟ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- ᱪᱟᱞᱟᱱ ᱥᱟᱶ ᱢᱟᱞ ᱠᱩᱞ ᱢᱮ᱾ ᱪᱟᱞᱟᱱ ᱢᱮᱠᱟᱨ ᱨᱮ ᱡᱚᱵ ᱣᱟᱨᱠ ᱞᱮᱠᱟᱱ ᱨᱮᱭᱟᱜ ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱪᱟᱞᱟᱱ (Rule 55) ᱵᱮᱱᱟᱣ ᱢᱮ᱾
- ᱡᱚᱵ ᱣᱟᱨᱠ ᱨᱮ ᱚᱞ ᱢᱮ᱾ ᱢᱮᱱᱩ › ᱡᱚᱵ ᱣᱟᱨᱠ › ᱡᱚᱵ ᱣᱟᱨᱠᱟᱨ ᱴᱷᱮᱱ ᱠᱩᱞ ᱠᱟᱱ: ᱣᱟᱨᱠᱟᱨ, ᱟᱭᱴᱮᱢ, ᱢᱟᱛᱨᱟ, ᱥᱮ ᱪᱟᱞᱟᱱ ᱠᱷᱚᱱ ᱵᱷᱚᱨᱚᱣ ᱢᱮ᱾ ᱢᱟᱞ JW ᱟᱨ ᱣᱟᱨᱠᱟᱨ ᱧᱩᱛᱩᱢ ᱡᱟᱭᱜᱟ ᱛᱮ ᱞᱤᱜᱤᱜᱼᱟ᱾
- ᱨᱩᱣᱟᱹᱲ ᱚᱞ ᱢᱮ᱾ ᱨᱩᱣᱟᱹᱲ ᱦᱤᱡᱩᱜ ᱠᱟᱱ: ᱪᱮᱫ ᱨᱩᱣᱟᱹᱲ ᱮᱱᱟ (ᱛᱮᱭᱟᱨ ᱢᱟᱞ), ᱡᱟᱦᱟᱸ ᱟᱫ ᱮᱱᱟ, ᱟᱨ ᱡᱚᱵ ᱪᱟᱨᱡᱽ᱾
- ᱥᱤᱢᱟᱹ ᱧᱮᱞ ᱢᱮ᱾ ᱡᱚᱵ ᱣᱟᱨᱠᱟᱨ ᱴᱷᱮᱱ ᱵᱟᱠᱤ ᱢᱟᱞ ᱟᱨ ᱚᱠᱛᱚ ᱥᱤᱢᱟᱹ ᱯᱟᱨ ᱨᱮ ᱚᱠᱛᱚ ᱯᱟᱨ ᱡᱤᱱᱤᱥ ᱧᱮᱞᱚᱜᱼᱟ᱾
- ITC-04 ᱛᱮᱭᱟᱨ ᱢᱮ᱾ ITC-04 (ᱡᱚᱵ ᱣᱟᱨᱠ ᱨᱤᱴᱟᱨᱱ) ᱞᱟᱛᱟᱨ ᱨᱮ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ ᱵᱟᱪᱷᱟᱣ ᱢᱮ, ᱞᱟᱹᱜᱩ ᱠᱷᱟᱱ ᱯᱟᱦᱤᱞ ᱥᱮᱨᱢᱟ ᱴᱟᱨᱱᱳᱵᱷᱟᱨ ₹5 ᱠᱚᱴᱤ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱴᱤᱠ ᱢᱮ, ᱚᱠᱛᱚ ᱵᱟᱪᱷᱟᱣ ᱢᱮ ᱟᱨ Excel ᱚᱛᱟᱭ ᱢᱮ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
10 July ᱨᱮ ᱟᱢ ₹40,000 ᱫᱟᱢ ᱨᱮᱭᱟᱜ 200 kg ᱥᱴᱤᱞ ᱥᱴᱨᱤᱯ Kumar Plating ᱴᱷᱮᱱ ᱠᱩᱞ ᱮᱫᱟᱢ᱾ 25 July ᱨᱮ 196 kg ᱯᱞᱮᱴ ᱦᱩᱭ ᱠᱟᱛᱮ ᱨᱩᱣᱟᱹᱲ ᱦᱤᱡᱩᱜᱼᱟ, 4 kg ᱟᱫ ᱮᱱᱟ, ᱡᱚᱵ ᱪᱟᱨᱡᱽ ₹3,000 + GST᱾ ᱡᱚᱵ ᱣᱟᱨᱠ ᱨᱮ ᱪᱮᱫ ᱦᱚᱸ ᱵᱟᱠᱤ ᱵᱟᱝ ᱧᱮᱞᱚᱜᱼᱟ; ITC-04 ᱨᱮ ᱪᱟᱞᱟᱱ Table 4 ᱨᱮ ᱟᱨ ᱨᱩᱣᱟᱹᱲ Table 5A ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
Section 143, CGST Act: ᱤᱱᱯᱩᱴ ᱠᱩᱞ ᱠᱷᱚᱱ 1 ᱥᱮᱨᱢᱟ ᱵᱷᱤᱛᱤᱨ ᱟᱨ ᱠᱮᱯᱤᱴᱟᱞ ᱜᱩᱰᱥ 3 ᱥᱮᱨᱢᱟ ᱵᱷᱤᱛᱤᱨ ᱨᱩᱣᱟᱹᱲ ᱞᱟᱹᱠᱛᱤ, ᱵᱟᱝᱠᱷᱟᱱ ᱠᱩᱞ ᱫᱚ ᱥᱚᱯᱞᱟᱭ ᱞᱮᱠᱟ ᱦᱤᱥᱟᱹᱵᱚᱜᱼᱟ᱾ ITC-04 (Rule 45(3), 1 October 2021 ᱠᱷᱚᱱ): ᱯᱟᱹᱦᱤᱞ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱴᱟᱨᱱᱚᱵᱷᱟᱨ ₹5 crore ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱠᱷᱟᱱ ᱥᱮᱨᱢᱟ ᱨᱮ ᱵᱟᱨ ᱫᱷᱟᱣ ᱯᱷᱟᱭᱤᱞ ᱢᱮ (April–September 25 October ᱦᱟᱹᱵᱤᱡ, October–March 25 April ᱦᱟᱹᱵᱤᱡ); ᱵᱟᱝᱠᱷᱟᱱ ᱥᱮᱨᱢᱟ ᱨᱮ ᱢᱤᱫ ᱫᱷᱟᱣ 25 April ᱦᱟᱹᱵᱤᱡ᱾ 5 November 2026 ᱨᱮ ᱡᱟᱹᱪ ᱟᱠᱟᱱ; ᱯᱷᱟᱭᱤᱞ ᱞᱟᱦᱟ ᱨᱮ portal ᱯᱷᱚᱨᱢᱮᱴ ᱡᱟᱹᱪ ᱢᱮ᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱡᱚᱵ ᱣᱟᱨᱠ ᱢᱟᱞ ᱠᱩᱞ᱾ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱟᱝ: ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱪᱟᱞᱟᱱ ᱵᱮᱵᱷᱟᱨ ᱢᱮ, ᱪᱮᱫᱟᱜ ᱥᱮ ᱢᱟᱞᱤᱠᱟᱱᱟ ᱵᱟᱝ ᱵᱚᱫᱚᱞᱚᱜᱼᱟ᱾