ᱵᱤᱞᱴᱤ › GTA ᱞᱟᱹᱜᱤᱫ GST
ᱴᱨᱟᱱᱥᱯᱚᱨᱴᱟᱨ ᱞᱟᱹᱜᱤᱫ GST: ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ ᱥᱮ ᱯᱷᱚᱨᱣᱟᱨᱰ ᱪᱟᱨᱡᱽ
ᱜᱩᱰᱥ ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱮᱡᱮᱱᱥᱤ (GTA) ᱨᱮᱭᱟᱜ ᱡᱤᱱᱤᱥ ᱤᱫᱤ ᱨᱮᱭᱟᱜ ᱟᱡᱟᱜ GST ᱱᱤᱭᱚᱢ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱟᱭᱢᱟ ᱫᱷᱟᱣ ᱴᱨᱟᱱᱥᱯᱚᱨᱴᱟᱨ GST ᱵᱟᱝ ᱦᱟᱛᱟᱣᱟ; ᱵᱷᱟᱲᱟ ᱮᱢᱤᱭᱟᱹ ᱵᱤᱡᱱᱮᱥ ᱮ ᱮᱢᱟ᱾
GTA ᱚᱠᱟᱭ?
ᱡᱟᱦᱟᱸᱭ ᱥᱚᱲᱚᱠ ᱛᱮ ᱡᱤᱱᱤᱥ ᱤᱫᱤ ᱠᱟᱛᱮ ᱠᱚᱱᱥᱟᱭᱤᱱᱢᱮᱱᱴ ᱱᱚᱴ (ᱵᱤᱞᱴᱤ) ᱮ ᱮᱢᱟ ᱩᱱᱤ GST ᱨᱮ ᱜᱩᱰᱥ ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱮᱡᱮᱱᱥᱤ ᱠᱟᱱᱟᱭ᱾ ᱠᱚᱱᱥᱟᱭᱤᱱᱢᱮᱱᱴ ᱱᱚᱴ ᱵᱟᱹᱱᱩᱜ ᱛᱮ ᱴᱨᱟᱠ ᱵᱷᱟᱲᱟ ᱨᱮ ᱮᱢᱤᱭᱟᱹ ᱴᱨᱟᱠ ᱢᱟᱞᱤᱠ GTA ᱵᱟᱝ ᱠᱟᱱᱟᱭ; ᱩᱱᱤᱭᱟᱜ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮᱭᱟᱜ ᱱᱤᱭᱚᱢ ᱟᱞᱟᱜ᱾
ᱵᱟᱪᱷᱟᱣ 1: ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ (ᱥᱟᱫᱷᱟᱨᱚᱬ)
GTA ᱡᱟᱦᱟᱱ GST ᱵᱟᱝ ᱦᱟᱛᱟᱣᱟ᱾ ᱦᱟᱛᱟᱣᱤᱭᱟᱹ ᱱᱚᱣᱟ ᱠᱚ ᱢᱩᱫ ᱨᱮ ᱢᱤᱫ ᱞᱮᱠᱷᱟᱱ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ ᱨᱮ 5% GST ᱥᱚᱡᱷᱮ ᱥᱚᱨᱠᱟᱨ ᱮ ᱮᱢᱟ: ᱠᱟᱨᱠᱷᱟᱱᱟ, ᱥᱚᱥᱟᱭᱴᱤ, ᱠᱳᱚᱯᱚᱨᱮᱴᱤᱵᱷ ᱥᱚᱥᱟᱭᱴᱤ, GST ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱦᱚᱲ, ᱠᱚᱢᱯᱟᱱᱤ (body corporate), ᱯᱟᱨᱴᱱᱟᱨᱥᱤᱯ ᱯᱷᱟᱨᱢ ᱥᱮ ᱠᱮᱡᱩᱣᱟᱞ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱦᱚᱲ᱾ ᱵᱤᱞᱴᱤ ᱨᱮ ᱚᱞ ᱛᱟᱦᱮᱸᱱ ᱞᱟᱹᱠᱛᱤ GST ᱚᱠᱟᱭ ᱮᱢᱟ᱾
ᱢᱮᱠᱟᱨ ᱨᱮ "ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ 5%" ᱵᱟᱪᱷᱟᱣ ᱢᱮ ᱟᱨ ᱵᱷᱟᱲᱟ ᱚᱠᱟᱭ ᱮᱢᱟ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱵᱤᱞᱴᱤ ᱨᱮ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ: "GST on this freight is payable by the consignee under reverse charge (5%)"᱾ ᱮᱢᱤᱭᱟᱹ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱴᱟᱠᱟ ᱥᱠᱨᱤᱱ ᱨᱮ ᱧᱮᱞᱚᱜᱼᱟ᱾
ᱵᱟᱪᱷᱟᱣ 2: ᱯᱷᱚᱨᱣᱟᱨᱰ ᱪᱟᱨᱡᱽ
GTA ᱠᱩᱥᱤ ᱞᱮᱠᱷᱟᱱ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ ᱮᱦᱚᱵ ᱞᱟᱦᱟ ᱨᱮ GST ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱥᱮᱨᱢᱟ ᱜᱷᱚᱥᱚᱬᱟ ᱮᱢ ᱠᱟᱛᱮ ᱟᱡᱮ GST ᱦᱟᱛᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾ ᱚᱱ ᱚᱠᱛᱚ:
- ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱹᱱᱩᱜ 5%, ᱥᱮ
- ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱥᱟᱞᱟᱜ 18% (21 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 ᱦᱟᱹᱵᱤᱡ ᱱᱚᱣᱟ 12% ᱛᱟᱦᱮᱸᱠᱟᱱᱟ; 22 ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2025 ᱠᱷᱚᱱ 18%)᱾
ᱜᱷᱚᱥᱚᱬᱟ ᱵᱟᱪᱷᱟᱣ ᱜᱮ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ ᱮᱢᱤᱭᱟᱹ ᱟᱢᱟᱜ ᱥᱴᱮᱴ ᱨᱮ ᱢᱮᱱᱟᱜ ᱞᱮᱠᱷᱟᱱ ᱵᱤᱞᱴᱤ CGST + SGST ᱩᱫᱩᱜᱟ, ᱮᱴᱟᱜ ᱥᱴᱮᱴ ᱞᱮᱠᱷᱟᱱ IGST᱾
ᱡᱚᱦᱚᱜ GST ᱵᱟᱝ ᱞᱟᱹᱜᱩᱜᱼᱟ
ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱤᱫᱤ ᱨᱮ ᱪᱷᱩᱴ ᱢᱮᱱᱟᱜᱼᱟ, ᱡᱮᱢᱚᱱ ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱪᱟᱥ ᱡᱤᱱᱤᱥ ᱟᱨ ᱞᱟᱹᱠᱛᱤ ᱡᱤᱱᱤᱥ, ᱟᱨ ᱛᱤᱱᱟᱹᱜ ᱜᱟᱱ ᱦᱟᱛᱟᱣᱤᱭᱟᱹ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ ᱵᱟᱦᱨᱮ ᱢᱮᱱᱟᱜ ᱠᱚᱟ᱾ ᱯᱩᱨᱟᱹ ᱞᱤᱥᱴ GST ᱪᱷᱩᱴ ᱱᱚᱴᱤᱯᱷᱤᱠᱮᱥᱚᱱ (12/2017-Central Tax (Rate), ᱵᱚᱫᱚᱞ ᱥᱟᱞᱟᱜ) ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱥᱟᱞᱟᱜ ᱥᱟᱹᱨᱤ ᱛᱟᱭᱚᱢ ᱜᱮ "ᱪᱷᱩᱴ / ᱵᱟᱝ ᱞᱟᱹᱜᱩ" ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱚᱠᱟ ᱵᱟᱪᱷᱟᱣ?
- ᱟᱭᱢᱟ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱤᱡᱱᱮᱥ ᱞᱮᱠᱷᱟᱱ: ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡᱽ ᱟᱞᱜᱟ; ᱩᱱᱠᱩ 5% ᱮᱢ ᱠᱟᱛᱮ ᱟᱭᱢᱟ ᱫᱷᱟᱣ ᱨᱩᱣᱟᱹᱲ ᱠᱞᱮᱢ ᱠᱚ ᱠᱟᱹᱢᱤᱭᱟ᱾
- ᱟᱢ ᱴᱨᱟᱠ, ᱴᱟᱭᱟᱨ ᱟᱨ ᱢᱚᱨᱚᱢᱚᱛ GST ᱥᱟᱞᱟᱜ ᱠᱤᱱᱤᱭᱟᱢ ᱟᱨ ᱚᱱᱟ ᱠᱨᱮᱰᱤᱴ ᱠᱩᱥᱤᱭᱟᱢ (ᱰᱤᱡᱮᱞ GST ᱵᱟᱦᱨᱮ, ᱚᱱᱟ ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ): 18% ᱯᱷᱚᱨᱣᱟᱨᱰ ᱪᱟᱨᱡᱽ ᱴᱷᱤᱠ ᱦᱩᱭ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱜᱨᱟᱦᱚᱠ ᱞᱟᱹᱜᱤᱫ ᱟᱢᱟᱜ ᱵᱷᱟᱲᱟ 18% ᱜᱟᱱ ᱫᱟᱢ ᱦᱩᱭᱩᱜᱼᱟ᱾