ꯕꯤꯜꯇꯤ › GTA ꯒꯤꯗꯃꯛ GST
ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯔꯁꯤꯡꯒꯤꯗꯃꯛ GST: ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯅꯠꯔꯒ ꯐꯣꯔꯋꯥꯔꯗ ꯆꯥꯔꯖ
ꯒꯨꯗꯁ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯦꯖꯦꯟꯁꯤ (GTA) ꯒꯤ ꯄꯣꯠꯂꯝ ꯄꯨꯊꯣꯀꯄꯒꯤ ꯃꯁꯥꯒꯤ GST ꯅꯤꯌꯝ ꯂꯩ꯫ ꯌꯥꯝꯅ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯔꯅ GST ꯂꯧꯗꯦ; ꯚꯥꯗꯥ ꯄꯤꯕ ꯕꯤꯖꯤꯅꯦꯁꯅ ꯄꯤꯔꯤ꯫
GTA ꯀꯅꯥꯅꯣ?
ꯂꯝꯕꯤꯗꯒꯤ ꯄꯣꯠꯂꯝ ꯄꯨꯊꯣꯛꯇꯨꯅ ꯀꯟꯁꯥꯏꯅꯃꯦꯟꯇ ꯅꯣꯠ (ꯕꯤꯜꯇꯤ) ꯄꯤꯕ ꯃꯤ ꯑꯗꯨ GST ꯗ ꯒꯨꯗꯁ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯦꯖꯦꯟꯁꯤꯅꯤ꯫ ꯀꯟꯁꯥꯏꯅꯃꯦꯟꯇ ꯅꯣꯠ ꯌꯥꯎꯗꯅ ꯇ꯭ꯔꯛ ꯚꯥꯗꯥꯗ ꯄꯤꯕ ꯇ꯭ꯔꯛ ꯃꯄꯨ ꯑꯗꯨ GTA ꯅꯠꯇꯦ; ꯃꯍꯥꯛꯀꯤ ꯁꯔꯕꯤꯁꯀꯤ ꯅꯤꯌꯝ ꯇꯣꯉꯥꯟꯅꯩ꯫
ꯈꯅꯕ 1: ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ (ꯃꯔꯥꯜ ꯂꯩꯇꯕ)
GTA ꯅ GST ꯀꯔꯤꯒꯨꯝꯕ ꯑꯃꯠꯇ ꯂꯧꯗꯦ꯫ ꯂꯧꯕ ꯃꯤ ꯃꯁꯤꯁꯤꯡꯒꯤ ꯃꯅꯨꯡꯗ ꯑꯃ ꯑꯣꯏꯔꯕꯗꯤ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯗ 5% GST ꯆꯨꯃꯊꯣꯛꯅ ꯁꯔꯀꯥꯔꯗ ꯄꯤꯔꯤ: ꯐꯦꯛꯇꯔꯤ, ꯁꯣꯁꯥꯏꯇꯤ, ꯀꯣꯑꯣꯄꯔꯦꯇꯤꯚ ꯁꯣꯁꯥꯏꯇꯤ, GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯃꯤ, ꯀꯝꯄꯦꯅꯤ (body corporate), ꯄꯥꯔꯇꯅꯔꯁꯤꯞ ꯐꯥꯔꯝ ꯅꯠꯔꯒ ꯀꯦꯖꯨꯑꯦꯜ ꯇꯦꯛꯁꯦꯕꯜ ꯃꯤ꯫ ꯕꯤꯜꯇꯤꯗ GST ꯀꯅꯥꯅ ꯄꯤꯒꯅꯤ ꯍꯥꯌꯅ ꯏꯒꯗꯕꯅꯤ꯫
ꯃꯦꯀꯔꯗ "ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ 5%" ꯈꯅꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯚꯥꯗꯥ ꯀꯅꯥꯅ ꯄꯤꯒꯅꯤ ꯈꯅꯕꯤꯌꯨ꯫ ꯕꯤꯜꯇꯤꯗ ꯄ꯭ꯔꯤꯟꯇ ꯑꯣꯏ: "GST on this freight is payable by the consignee under reverse charge (5%)"꯫ ꯄꯤꯕ ꯃꯤꯅ ꯄꯤꯒꯗꯕ ꯁꯦꯜ ꯁ꯭ꯛꯔꯤꯅꯗ ꯎꯏ꯫
ꯈꯅꯕ 2: ꯐꯣꯔꯋꯥꯔꯗ ꯆꯥꯔꯖ
GTA ꯅ ꯄꯥꯝꯂꯕꯗꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯆꯍꯤ ꯍꯧꯗ꯭ꯔꯤꯉꯩꯗ GST ꯄꯣꯔꯇꯦꯂꯗ ꯆꯍꯤꯒꯤ ꯂꯥꯎꯊꯣꯀꯄ ꯄꯤꯗꯨꯅ ꯃꯁꯥꯃꯛ GST ꯂꯧꯕ ꯌꯥꯏ꯫ ꯃꯇꯝ ꯑꯗꯨꯗ:
- ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯌꯥꯎꯗꯅ 5%, ꯅꯠꯔꯒ
- ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠꯀ ꯂꯣꯌꯅꯅ 18% (21 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯐꯥꯑꯣꯕ ꯃꯁꯤ 12% ꯑꯣꯏꯔꯝꯃꯤ; 22 ꯁꯦꯞꯇꯦꯝꯕꯔ 2025 ꯗꯒꯤ 18%)꯫
ꯂꯥꯎꯊꯣꯀꯈꯤꯕ ꯈꯅꯕ ꯑꯗꯨꯃꯛ ꯈꯅꯕꯤꯌꯨ꯫ ꯄꯤꯕ ꯃꯤ ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯇꯇ ꯂꯩꯔꯕꯗꯤ ꯕꯤꯜꯇꯤꯅ CGST + SGST ꯎꯠꯂꯤ, ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠ ꯑꯣꯏꯔꯕꯗꯤ IGST꯫
GST ꯆꯠꯇꯕ ꯃꯇꯝ
ꯄꯨꯊꯣꯀꯄ ꯈꯔꯗ ꯊꯥꯗꯣꯀꯄ ꯂꯩ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯂꯧꯃꯒꯤ ꯄꯣꯠꯊꯣꯛ ꯈꯔ ꯑꯃꯁꯨꯡ ꯃꯊꯧ ꯇꯥꯕ ꯄꯣꯠꯂꯝ, ꯑꯃꯁꯨꯡ ꯂꯧꯕ ꯃꯤ ꯈꯔ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖꯒꯤ ꯃꯄꯥꯟꯗ ꯂꯩ꯫ ꯃꯄꯨꯡ ꯐꯥꯕ ꯂꯤꯁ꯭ꯠ GST ꯊꯥꯗꯣꯀꯄꯒꯤ ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯟ (12/2017-Central Tax (Rate), ꯍꯣꯡꯗꯣꯀꯄꯒ ꯂꯣꯌꯅꯅ) ꯇ ꯂꯩ꯫ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯀ ꯂꯣꯌꯅꯅ ꯁꯣꯏꯗꯅ ꯈꯉꯂꯕ ꯃꯇꯨꯡꯗ ꯈꯛꯇꯗ "ꯊꯥꯗꯣꯀꯄ / ꯆꯠꯇꯦ" ꯈꯅꯕꯤꯌꯨ꯫
ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯀꯔꯤ ꯈꯅꯕꯒꯦ?
- ꯀꯁ꯭ꯇꯃꯔ ꯀꯌꯥ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯤꯅꯦꯁ ꯑꯣꯏꯔꯕꯗꯤ: ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯂꯥꯏꯏ; ꯃꯈꯣꯌꯅ 5% ꯄꯤꯗꯨꯅ ꯌꯥꯝꯅ ꯍꯟꯅ ꯀ꯭ꯂꯦꯝ ꯇꯧꯏ꯫
- ꯅꯍꯥꯛꯅ ꯇ꯭ꯔꯛ, ꯇꯥꯏꯌꯥꯔ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯗꯣꯛ-ꯁꯦꯃꯖꯤꯟ GST ꯒ ꯂꯣꯌꯅꯅ ꯂꯩꯔꯤ ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯗꯨ ꯄꯥꯝꯂꯤ (ꯗꯤꯖꯦꯜ GST ꯒꯤ ꯃꯄꯥꯟꯗ ꯂꯩ, ꯃꯗꯨꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯗꯦ): 18% ꯐꯣꯔꯋꯥꯔꯗ ꯆꯥꯔꯖ ꯆꯨꯝꯕ ꯌꯥꯏ, ꯑꯗꯨꯕꯨ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯗ ꯅꯍꯥꯛꯀꯤ ꯚꯥꯗꯥ 18% ꯃꯃꯜ ꯍꯦꯟꯒꯅꯤ꯫