ꯗꯦꯕꯤꯠ ꯅꯣꯠ › ꯗꯦꯕꯤꯠ ꯅꯣꯇꯀꯤ ꯐꯣꯔꯃꯦꯠ

GST ꯗꯦꯕꯤꯠ ꯅꯣꯇꯀꯤ ꯐꯣꯔꯃꯦꯠ: ꯃꯁꯤꯗ ꯀꯔꯤ ꯎꯠꯀꯗꯒꯦ

ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯍꯥꯌꯕꯁꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯁꯞꯂꯥꯌꯔ ꯑꯃꯅ ꯍꯥꯟꯅ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯦꯅꯒꯠꯍꯟꯕꯒꯤ ꯃꯑꯣꯡꯅꯤ꯫ GST ꯗ ꯑꯔꯤꯕ ꯏꯟꯚꯣꯏꯁ ꯊꯥꯗꯣꯛꯄ ꯅꯠꯇ꯭ꯔꯒ ꯍꯣꯡꯗꯣꯛꯄ ꯇꯧꯗꯦ: ꯃꯗꯨꯗ ꯇꯥꯛꯄ ꯑꯃꯁꯨꯡ ꯈꯦꯠꯅꯕꯈꯛ ꯆꯥꯔꯖ ꯇꯧꯕ ꯅꯝꯕꯔ ꯂꯩꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯄꯤꯒꯗꯕꯅꯤ꯫

GST ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯀꯗꯥꯏꯗ ꯄꯤꯕꯒꯦ

CGST Act ꯀꯤ Section 34(3) ꯅ, ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯑꯃꯒꯤ ꯃꯇꯨꯡꯗ ꯇꯦꯛꯁ ꯂꯧꯕ ꯚꯦꯜꯌꯨ ꯅꯠꯇ꯭ꯔꯒ ꯃꯗꯨꯗ ꯆꯥꯔꯖ ꯇꯧꯈꯤꯕ ꯇꯦꯛꯁ ꯂꯩꯒꯗꯕꯗꯒꯤ ꯍꯟꯅ ꯑꯣꯏꯔꯕꯗ ꯁꯞꯂꯥꯌꯔꯅ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯄꯤꯅꯕ ꯍꯥꯌꯏ꯫ ꯌꯥꯝꯅ ꯊꯣꯛꯂꯤꯕ ꯊꯧꯗꯣꯀꯁꯤꯡ:

• ꯔꯦꯠ ꯍꯟꯅ ꯕꯤꯜ ꯇꯧꯈꯤ, ꯅꯠꯇ꯭ꯔꯒ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯃꯇꯨꯡꯗ ꯃꯃꯜ ꯍꯦꯅꯒꯠꯍꯟꯕ ꯌꯥꯅꯈꯤ,
• ꯑꯔꯥꯅꯕ ꯃꯑꯣꯡꯗ ꯍꯟꯅꯕ GST ꯔꯦꯠ ꯂꯧꯈꯤ,
• ꯏꯟꯚꯣꯏꯁꯇ ꯎꯠꯂꯤꯕꯗꯒꯤ ꯍꯦꯟꯅ ꯄꯣꯠꯂꯝ ꯁꯞꯂꯥꯏ ꯇꯧꯈꯤ,
• ꯏꯟꯚꯣꯏꯁꯀꯤ ꯃꯇꯨꯡꯗ ꯐ꯭ꯔꯦꯠ, ꯄꯦꯀꯤꯡ ꯅꯠꯇ꯭ꯔꯒ ꯑꯇꯣꯞꯄ ꯆꯥꯔꯖꯁꯤꯡ ꯌꯥꯅꯈꯤ꯫

ꯑꯥꯏꯟꯅ ꯗꯦꯕꯤꯠ ꯅꯣꯇꯇ supplementary invoice ꯌꯥꯎꯏ ꯍꯥꯌꯏ (Section 34 ꯒꯤ ꯑꯦꯛꯁꯞꯂꯦꯅꯦꯁꯟ), ꯃꯔꯝ ꯑꯗꯨꯅ GST ꯒꯤꯗꯃꯛ ꯃꯃꯤꯡ ꯑꯅꯤꯃꯛꯀꯤ ꯑꯔꯊ ꯑꯃꯈꯛꯇꯅꯤ꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯑꯃꯈꯛꯇꯒꯤ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯅꯠꯇ꯭ꯔꯒ ꯍꯦꯟꯅ ꯀꯚꯔ ꯇꯧꯕ ꯌꯥꯏ꯫

ꯗꯦꯕꯤꯠ ꯅꯣꯇꯇ ꯀꯔꯤ ꯎꯠꯀꯗꯒꯦ

CGST Rules ꯀꯤ Rule 53(1A) ꯅ ꯏꯅꯐꯣꯔꯃꯦꯁꯅꯁꯤꯡ ꯂꯤꯁ꯭ꯠ ꯇꯧꯏ꯫ ꯃꯦꯀꯔ ꯑꯁꯤꯅ ꯃꯈꯣꯌ ꯄꯨꯝꯅꯃꯛ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ:

ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯒꯤ ꯁꯦꯝꯄꯜ

ꯖꯨꯟ 10, 2026 ꯒꯤ ꯏꯟꯚꯣꯏꯁ INV/26-27/045: ꯁ꯭ꯇꯦꯠ ꯑꯃꯈꯛꯇꯒꯤ ꯂꯧꯕ ꯃꯤ ꯑꯃꯗ ꯌꯨꯅꯤꯠ 100, ₹480 ꯗ, GST 18%꯫ ꯌꯥꯅꯈꯤꯕ ꯔꯦꯠ ₹500 ꯅꯤ꯫

• ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯅꯝꯕꯔ DN/26-27/003, ꯇꯥꯡ ꯖꯨꯟ 18, 2026, INV/26-27/045 (10-06-2026) ꯒꯤ ꯃꯊꯛꯇ, ꯃꯔꯝ "ꯃꯃꯜ ꯍꯦꯅꯒꯠꯍꯜꯂꯦ (ꯔꯦꯠꯀꯤ ꯈꯦꯠꯅꯕ)"꯫
• ꯑꯥꯏꯇꯦꯝ ꯂꯥꯏꯟ: ꯌꯨꯅꯤꯠ 100, ₹20 ꯗ (ꯔꯦꯠꯀꯤ ꯈꯦꯠꯅꯕ) = ꯇꯦꯛꯁ ꯂꯧꯕ ꯚꯦꯜꯌꯨ ₹2,000꯫
• CGST 9% ₹180 + SGST 9% ₹180꯫ ꯄꯨꯝꯅꯃꯛ ₹2,360꯫

ꯀꯁ꯭ꯇꯃꯔꯅ ꯍꯧꯖꯤꯛ ₹2,360 ꯍꯦꯟꯅ ꯄꯤꯒꯗꯕꯅꯤ꯫ Nivesh Sahayak App ꯗ ꯅꯣꯠ ꯑꯁꯤꯅ ꯑꯦꯃꯥꯎꯟꯠ ꯑꯗꯨ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯕꯦꯂꯦꯟꯁꯇ ꯍꯥꯄꯆꯤꯜꯂꯤ꯫