ꯀꯁ꯭ꯇꯃꯔ ꯑꯃꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ
ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯍꯥꯟꯅꯅ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ: ꯔꯦꯠ ꯍꯟꯅ ꯕꯤꯜ ꯇꯧꯈꯤ, ꯇꯦꯛꯁ ꯍꯟꯅ ꯂꯧꯈꯤ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯇꯨꯡꯗ ꯑꯍꯦꯟꯕ ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯆꯥꯔꯖ ꯌꯥꯅꯈꯤ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯀꯁ꯭ꯇꯃꯔꯅ ꯈꯦꯠꯅꯕ ꯑꯗꯨ ꯄꯤꯒꯗꯕꯅꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- This note is against: ꯌꯣꯟꯕ꯫ ꯀꯁ꯭ꯇꯃꯔꯅ ꯅꯍꯥꯛꯇ ꯍꯦꯟꯅ ꯄꯤꯒꯗꯕ꯫
- ꯗꯦꯕꯤꯠ ꯅꯣꯇꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ꯫ ꯅꯝꯕꯔ, ꯇꯥꯡ, ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯀꯤ ꯇꯥꯡ꯫
- ꯃꯔꯝ꯫ ꯃꯃꯜ ꯍꯦꯅꯒꯠꯍꯜꯂꯦ (ꯔꯦꯠꯀꯤ ꯈꯦꯠꯅꯕ), ꯇꯦꯛꯁ ꯍꯟꯅ ꯂꯧꯈꯤ ꯅꯠꯇ꯭ꯔꯒ ꯑꯇꯣꯞꯄ꯫
- ꯀꯅꯥꯗ ꯄꯤꯕꯒꯦ ꯑꯃꯁꯨꯡ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ ꯀꯁ꯭ꯇꯃꯔ; ꯈꯦꯠꯅꯕꯈꯛ, HSN ꯑꯃꯁꯨꯡ GST ꯒ ꯂꯣꯌꯅꯅ꯫
- ꯁꯦꯚ ꯇꯧꯗꯨꯅ ꯁꯦꯌꯔ ꯇꯧꯕꯤꯌꯨ꯫ ꯀꯁ꯭ꯇꯃꯔꯅ ꯄꯤꯔꯕꯗ ꯐꯤꯚꯝ ꯑꯁꯤ Amount received ꯊꯝꯕꯤꯌꯨ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯑꯇꯣꯞꯄ ꯁ꯭ꯇꯦꯠꯇ ꯂꯩꯕ ꯂꯩꯕ ꯃꯤ ꯑꯃꯗ ꯌꯨꯅꯤꯠ 100 ₹480 ꯗ ꯏꯟꯚꯣꯏꯁ ꯇꯧꯈꯤ; ꯌꯥꯅꯈꯤꯕ ꯔꯦꯠ ₹500 ꯅꯤ꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ DN/26-27/003: 100 × ₹20 = ₹2,000, IGST 18% ₹360, ꯄꯨꯝꯅꯃꯛ ₹2,360꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Act ꯒꯤ Section 34(3); ꯃꯅꯨꯡꯒꯤ ꯋꯥꯐꯃꯁꯤꯡ Rule 53(1A) ꯒꯤ ꯃꯈꯥꯗ꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯒꯤ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯃꯁꯥꯒꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤꯗꯒꯤ ꯊꯤꯏ (section 16(4), ꯖꯥꯅꯨꯋꯥꯔꯤ 1, 2021 ꯗꯒꯤ)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯈꯦꯠꯅꯕꯒꯤꯗꯃꯛ ꯑꯅꯧꯕ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯕ꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ: ꯃꯁꯤꯅ ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁꯇ ꯁꯝꯅꯩ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ
ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ
ꯁꯞꯂꯥꯌꯔꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠꯅꯍꯥꯛꯅ ꯁꯞꯂꯥꯌꯔꯗ ꯄꯣꯠꯂꯝ ꯍꯟꯊꯣꯀꯄ ꯃꯇꯃꯗ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯈꯣꯌꯅ ꯔꯦꯠ ꯅꯠꯇ꯭ꯔꯒ ꯇꯦꯛꯁ ꯍꯦꯟꯅ ꯂꯧꯔꯕꯗ, ꯃꯈꯣꯌꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯊꯥꯕꯤꯌꯨ: ꯍꯧꯖꯤꯛ ꯅꯍꯥꯛꯅ ꯃꯈꯣꯌꯗ…ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃ ꯁꯦꯝꯕꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯍꯥꯟꯅꯅ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯟꯊꯍꯜꯂꯤ: ꯄꯣꯠꯂꯝ ꯍꯟꯊꯔꯛꯄ, ꯃꯃꯜ ꯍꯟꯊꯍꯟꯕ, ꯌꯣꯟꯕꯒꯤ ꯃꯇꯨꯡꯗ ꯗꯤꯁ꯭ꯀꯥꯎꯟꯠ, ꯅꯠꯇ꯭ꯔꯒ ꯇꯦꯛꯁ ꯍꯦꯟꯅ ꯂꯧꯕ꯫…ꯄ꯭ꯔꯤꯟꯠ, PDF, WhatsApp ꯑꯃꯁꯨꯡ ꯗꯤꯖꯥꯏꯟꯁꯦꯚ ꯇꯧꯔꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯆꯦꯗ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕ, PDF ꯑꯣꯏꯅ ꯁꯦꯚ ꯇꯧꯕ, ꯅꯠꯇ꯭ꯔꯒ WhatsApp ꯅꯠꯇ꯭ꯔꯒ ꯏ-ꯃꯦꯂꯗ ꯀꯁ꯭ꯇꯃꯔꯗ ꯈꯨꯗꯛꯇ ꯊꯥꯕ ꯌꯥꯏ꯫ ꯑꯍꯥꯅꯕꯗ…