ᱵᱤᱞᱴᱤ / LR › ᱦᱮᱞᱯ › ᱵᱮᱵᱷᱟᱨ ᱦᱚᱨᱟ
ᱵᱤᱞᱴᱤ (ᱞᱚᱨᱤ ᱨᱚᱥᱤᱫ) ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱱᱟᱣᱚᱜᱼᱟ
ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱠᱚᱢᱯᱟᱱᱤ (GTA) ᱡᱚᱛᱚ ᱢᱟᱞ ᱠᱩᱞ ᱞᱟᱹᱜᱤᱫ ᱵᱤᱞᱴᱤ ᱮᱢᱟ᱾ ᱚᱱᱟ ᱫᱚ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱨᱚᱥᱤᱫ ᱟᱨ ᱵᱷᱟᱲᱟ ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱡᱚᱲ ᱠᱟᱱᱟ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- ᱟᱢᱟᱜ ᱴᱨᱟᱱᱥᱯᱚᱨᱴ ᱠᱚᱢᱯᱟᱱᱤ ᱢᱤᱫ ᱫᱷᱟᱣ᱾ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱬᱟᱹ, ᱯᱚᱱᱚᱛ, GSTIN, ᱯᱷᱚᱱ᱾
- ᱡᱟᱛᱨᱟ᱾ ᱠᱷᱚᱱ, ᱦᱟᱹᱵᱤᱡ, ᱜᱟᱹᱰᱤ, ᱰᱨᱟᱭᱤᱵᱷᱟᱨ; LR ᱱᱚᱢᱵᱚᱨ ᱥᱩᱡᱷᱟᱹᱣᱚᱜᱼᱟ (LR/26-27/0001 ᱠᱷᱚᱱ)᱾
- ᱠᱚᱱᱥᱟᱭᱤᱱᱚᱨ ᱟᱨ ᱠᱚᱱᱥᱟᱭᱤᱱᱤ᱾ ᱠᱩᱞᱤᱡ ᱟᱨ ᱧᱟᱢᱤᱡ, ᱴᱷᱤᱠᱬᱟᱹ, ᱯᱚᱱᱚᱛ, GSTIN, ᱯᱷᱚᱱ ᱥᱟᱶ᱾
- ᱯᱮᱠᱮᱡ᱾ ᱞᱮᱠᱷᱟ, ᱯᱮᱠᱤᱝ, "said to contain", ᱥᱟᱹᱨᱤ ᱟᱨ ᱪᱟᱨᱡ ᱣᱮᱴ; ᱢᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ, ᱫᱟᱢ ᱟᱨ ᱤ-ᱣᱮ ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ᱾
- ᱵᱷᱟᱲᱟ᱾ ᱴᱷᱤᱠ ᱥᱮ kg, ᱴᱚᱱ ᱥᱮ ᱯᱮᱠᱮᱡ ᱯᱤᱪᱷᱤ, ᱟᱨ ᱞᱚᱰᱤᱝ, ᱫᱩᱣᱟᱹᱨ ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱟᱨ ᱮᱴᱟᱜ ᱪᱟᱨᱡ; Paid, To pay ᱥᱮ To be billed, ᱟᱨ ᱚᱠᱚᱭ ᱮᱢᱟ᱾
- GST ᱚᱯᱥᱚᱱ, ᱥᱮᱣ ᱟᱨ ᱯᱨᱤᱱᱴ᱾ ᱡᱟᱹᱥᱛᱤ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ (ᱮᱢᱤᱡ 5% ᱮᱢᱟ); ᱚᱯᱴ ᱠᱷᱟᱱ ᱯᱷᱚᱨᱣᱟᱨᱰ 5% ᱥᱮ 18%᱾ ᱯᱩᱱ ᱠᱚᱯᱤ ᱯᱨᱤᱱᱴ ᱢᱮ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
40 ᱵᱚᱥᱛᱟ, ᱪᱟᱨᱡ ᱣᱮᱴ 2,000 kg, kg ᱯᱤᱪᱷᱤ ₹3 = ₹6,000 + ᱞᱚᱰᱤᱝ ₹300 = ₹6,300, To pay, ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ: ᱠᱚᱱᱥᱟᱭᱤᱱᱤ (ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱤᱡᱱᱮᱥ) ᱟᱢ ᱠᱮ ₹6,300 ᱟᱨ ᱥᱚᱨᱠᱟᱨ ᱠᱮ 5% GST (₹315) ᱮᱢᱟ᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
GTA ᱥᱟᱨᱵᱷᱤᱥ: ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱨᱮ 5% (ᱨᱮᱡᱤᱥᱴᱟᱨ ᱧᱟᱢᱤᱡ ᱮᱢᱟ), ᱥᱮ GTA ᱚᱯᱴ ᱠᱷᱟᱱ (Annexure V, 31 March ᱦᱟᱹᱵᱤᱡ), ᱯᱷᱚᱨᱣᱟᱨᱰ ᱪᱟᱨᱡ ᱨᱮ ITC ᱵᱟᱹᱱᱩᱜ 5% ᱥᱮ ᱱᱚᱴᱤᱯᱷᱟᱭ ᱞᱮᱠᱟ ITC ᱥᱟᱶ 12%/18%᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱵᱤᱞᱴᱤ ᱨᱮ GST ᱦᱟᱛᱟᱣ᱾ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱨᱮ ᱵᱤᱞᱴᱤ ᱨᱮ ᱴᱮᱠᱥ ᱵᱟᱝ ᱧᱮᱞᱚᱜᱼᱟ; ᱮᱢᱤᱡ ᱮᱢᱟ᱾
ᱱᱤᱛᱚᱜ ᱠᱩᱨᱩᱢᱩᱴᱩᱭ ᱢᱮ: ᱱᱚᱶᱟ ᱯᱷᱨᱤ ᱠᱟᱱᱟ ᱟᱨ ᱞᱚᱜᱤᱱ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾ᱵᱤᱞᱴᱤ ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡᱽ ᱢᱮ