ꯕꯤꯜꯇꯤ (ꯂꯣꯔꯤ ꯔꯁꯤꯗ) ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ

ꯠꯔꯥꯟꯁꯄꯣꯔꯠ ꯀꯝꯄꯦꯅꯤ (GTA) ꯑꯃꯅ ꯀꯟꯁꯥꯏꯅꯃꯦꯟꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯕꯤꯜꯇꯤ ꯑꯃ ꯄꯤꯏ꯫ ꯃꯁꯤ ꯄꯣꯠꯂꯃꯒꯤ ꯔꯁꯤꯗ ꯑꯃꯁꯨꯡ ꯚꯥꯗꯥꯒꯤ ꯕꯤꯂꯒꯤ ꯌꯨꯃꯐꯝꯅꯤ꯫

ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ

ꯅꯍꯥꯛꯀꯤ ꯠꯔꯥꯟꯁꯄꯣꯔꯠ ꯀꯝꯄꯦꯅꯤ ꯑꯃꯨꯛ꯫ ꯃꯃꯤꯡ, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯁ꯭ꯇꯦꯠ, GSTIN, ꯐꯣꯟ꯫
ꯈꯣꯡꯆꯠ꯫ ꯀꯗꯥꯏꯗꯒꯤ, ꯀꯗꯥꯏꯗ, ꯒꯥꯔꯤ, ꯗ꯭ꯔꯥꯏꯚꯔ; LR ꯅꯝꯕꯔ ꯄꯤꯔꯤ (LR/26-27/0001 ꯗꯒꯤ)꯫
ꯀꯟꯁꯥꯏꯅꯔ ꯑꯃꯁꯨꯡ ꯀꯟꯁꯥꯏꯅꯤ꯫ ꯊꯥꯕ ꯃꯤ ꯑꯃꯁꯨꯡ ꯐꯪꯕ ꯃꯤ, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯁ꯭ꯇꯦꯠ, GSTIN, ꯐꯣꯟꯒ ꯂꯣꯌꯅꯅ꯫
ꯄꯦꯀꯦꯖꯁꯤꯡ꯫ ꯃꯁꯤꯡ, ꯄꯦꯀꯤꯡ, "said to contain", ꯑꯁꯦꯡꯕ ꯑꯃꯁꯨꯡ ꯆꯥꯔꯖ ꯇꯧꯔꯕ ꯑꯔꯨꯝꯕ; ꯄꯣꯠꯂꯃꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔ, ꯚꯦꯜꯌꯨ ꯑꯃꯁꯨꯡ ꯏ-ꯋꯦ ꯕꯤꯜ ꯅꯝꯕꯔ꯫
ꯚꯥꯗꯥ꯫ ꯂꯦꯞꯄ ꯅꯠꯇ꯭ꯔꯒ kg, ꯇꯟ ꯅꯠꯇ꯭ꯔꯒ ꯄꯦꯀꯦꯖ ꯈꯨꯗꯤꯡꯗ, ꯃꯁꯤꯗ ꯂꯣꯗꯤꯡ, ꯗꯣꯔ ꯗꯦꯂꯤꯚꯔꯤ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄ ꯆꯥꯔꯖ; Paid, To pay ꯅꯠꯇ꯭ꯔꯒ To be billed, ꯑꯃꯁꯨꯡ ꯀꯅꯥꯅ ꯄꯤꯒꯅꯤ꯫
GST ꯑꯣꯞꯁꯟ, ꯁꯦꯚ ꯑꯃꯁꯨꯡ ꯄ꯭ꯔꯤꯟꯠ꯫ ꯃꯇꯝ ꯌꯥꯝꯅ reverse charge (ꯄꯤꯕ ꯃꯤꯅ 5% ꯄꯤꯏ); ꯅꯍꯥꯛꯅ ꯈꯟꯂꯕꯗ forward 5% ꯅꯠꯇ꯭ꯔꯒ 18%꯫ ꯀꯣꯄꯤ ꯃꯔꯤ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫

ꯇꯧꯔꯕ ꯈꯨꯗꯝ

ꯕꯦꯒ 40, ꯆꯥꯔꯖ ꯇꯧꯔꯕ ꯑꯔꯨꯝꯕ 2,000 kg, kg ꯈꯨꯗꯤꯡꯗ ₹3 = ₹6,000 + ꯂꯣꯗꯤꯡ ₹300 = ₹6,300, To pay, reverse charge: ꯀꯟꯁꯥꯏꯅꯤ (ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯅꯦꯁ) ꯅ ꯅꯍꯥꯛꯇ ₹6,300 ꯑꯃꯁꯨꯡ ꯁꯔꯀꯥꯔꯗ 5% GST (₹315) ꯄꯤꯏ꯫

ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ

GTA ꯁꯔꯕꯤꯁ: reverse charge ꯒꯤ ꯃꯈꯥꯗ 5% (ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯂꯧꯕ ꯃꯤꯅ ꯄꯤꯏ) ꯅꯠꯇ꯭ꯔꯒ, GTA ꯅ ꯈꯟꯂꯕꯗ (Annexure V, ꯃꯥꯔꯆ 31 ꯒꯤ ꯃꯃꯥꯡꯗ), forward charge ꯗ ITC ꯌꯥꯎꯗꯅ 5% ꯅꯠꯇ꯭ꯔꯒ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕꯒꯨꯝꯅ ITC ꯒ ꯂꯣꯌꯅꯅ 12%/18%꯫

ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ

Reverse-charge ꯕꯤꯜꯇꯤ ꯑꯃꯗ GST ꯂꯧꯕ꯫ Reverse charge ꯒꯤ ꯃꯈꯥꯗ ꯕꯤꯜꯇꯤꯅ ꯇꯦꯛꯁ ꯎꯠꯇꯦ; ꯄꯤꯕ ꯃꯤꯅ ꯄꯤꯏ꯫

ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯕꯤꯜꯇꯤ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ

ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ

ꯏ-ꯋꯦ ꯕꯤꯜ ꯐꯥꯏꯜ ꯑꯃ ꯁꯦꯝꯕꯒꯥꯔꯤꯅ ꯆꯦꯟꯊꯔꯀꯄ ₹50,000 ꯍꯦꯟꯕ ꯃꯃꯂꯒꯤ ꯄꯣꯠꯂꯃꯗ ꯏ-ꯋꯦ ꯕꯤꯜ ꯃꯊꯧ ꯇꯥꯏ꯫ ꯃꯐꯝ ꯑꯁꯤꯗ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯁꯨꯡ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯇꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ,…ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯁꯨꯡ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯅꯍꯥꯛꯅ ꯕꯤꯜ ꯄꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯂꯩꯕ ꯃꯤꯑꯣꯏ ꯅꯠꯇ꯭ꯔꯒ ꯐꯥꯔꯝ ꯈꯨꯗꯤꯡꯃꯛ꯫ ꯃꯈꯣꯌ ꯑꯃꯨꯛ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ; ꯇꯨꯜ ꯑꯃꯠꯇꯗ ꯃꯃꯤꯡꯒꯤ ꯃꯌꯦꯛ ꯈꯔ ꯏꯗꯨꯅ ꯈꯟꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ…

ꯕꯤꯜꯇꯤ / LR ꯒꯤ ꯍꯦꯜꯞ ꯄꯨꯝꯅꯃꯛ · Nivesh Sahayak App ꯀꯤ ꯍꯦꯜꯞ