ꯗꯦꯕꯤꯠ ꯅꯣꯠ › ꯍꯦꯜꯞ › ꯅꯝꯕꯔ, ꯄ꯭ꯔꯤꯟꯠ ꯑꯃꯁꯨꯡ ꯁꯦꯚ ꯇꯧꯔꯕ ꯀꯣꯄꯤꯁꯤꯡ
ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯅꯝꯕꯔ ꯀꯔꯝꯅ ꯆꯜꯂꯤꯕꯒꯦ
ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯃꯁꯥꯒꯤ ꯁꯤꯔꯤꯖꯀꯤ ꯃꯊꯪꯒꯤ ꯅꯝꯕꯔ ꯐꯪꯏ, ꯈꯨꯗꯝ DN/26-27/001꯫ ꯕꯤꯖꯅꯦꯁ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁꯤꯔꯤꯖ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯑꯦꯞꯔꯤꯜ 1 ꯗ 1 ꯗꯒꯤ ꯑꯃꯨꯛ ꯍꯧꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯝꯕꯔ ꯃꯁꯥꯅ ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ꯫ ꯑꯅꯧꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯍꯧꯔꯀꯄ ꯃꯇꯃꯗ, ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯅꯝꯕꯔ ꯅ ꯍꯥꯟꯅꯅ ꯃꯊꯪꯒꯤ ꯅꯝꯕꯔ ꯎꯠꯂꯤ꯫ ꯃꯔꯝ ꯂꯩꯇꯔꯕꯗ ꯃꯗꯨ ꯊꯝꯕꯤꯌꯨ꯫
- ꯃꯊꯧ ꯇꯥꯔꯕꯗ ꯁꯤꯔꯤꯖ ꯍꯣꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯅꯝꯕꯔ ꯕꯣꯛꯁꯀꯤ ꯃꯈꯥꯗ ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖ ꯍꯣꯡꯗꯣꯛꯄꯤꯌꯨ ꯅꯝꯕꯤꯌꯨ (ꯅꯠꯇ꯭ꯔꯒ My data › Settings › ꯗꯣꯀꯨꯃꯦꯟꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ Number series)꯫ ꯄ꯭ꯔꯤꯐꯤꯛꯁ ꯊꯝꯕꯤꯌꯨ; ꯃꯊꯪꯒꯤ ꯅꯝꯕꯔ ꯈꯨꯗꯛꯇ ꯎꯠꯂꯤ꯫
- ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯅꯝꯕꯔ ꯏꯕꯤꯌꯨ (ꯑꯣꯞꯁꯅꯦꯜ)꯫ ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ ꯃꯌꯦꯛ, ꯅꯝꯕꯔ, / ꯅꯠꯇ꯭ꯔꯒ - ꯁꯤꯖꯤꯟꯅꯗꯨꯅ ꯇꯣꯉꯥꯟꯕ ꯅꯝꯕꯔ ꯑꯃ ꯏꯕ ꯌꯥꯏ꯫ ꯕꯤꯖꯅꯦꯁ ꯑꯃꯁꯨꯡ ꯆꯍꯤ ꯑꯁꯤꯒꯤꯗꯃꯛ ꯅꯝꯕꯔ ꯑꯗꯨꯃꯛ ꯍꯥꯟꯅꯅ ꯁꯦꯚ ꯇꯧꯔꯕꯗ ꯃꯦꯀꯔꯅ ꯆꯦꯀꯁꯤꯅꯍꯜꯂꯤ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ ꯅꯍꯥꯛꯅ ꯁꯦꯚ ꯇꯧꯔꯕ ꯅꯝꯕꯔꯁꯤꯡꯒꯤꯗꯃꯛ ꯈꯛꯇ ꯁꯤꯔꯤꯖ ꯃꯈꯥ ꯆꯠꯊꯔꯤ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯗ ꯄꯤꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯠꯁꯤꯡ DN/26-27/001, 002… ꯅꯤ; ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯗ ꯄꯤꯕ ꯗꯦꯕꯤꯠ ꯅꯣꯠꯁꯤꯡ (ꯄꯔꯆꯦꯖ ꯁꯥꯏꯗ) ꯒꯤ ꯃꯁꯥꯒꯤ ꯁꯤꯔꯤꯖ PDN/26-27/001 ꯂꯩ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
GST ꯗꯣꯀꯨꯃꯦꯟꯇꯁꯤꯡꯗ ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ ꯃꯈꯥ ꯆꯠꯊꯕ ꯁꯤꯔꯤꯌꯦꯜ ꯅꯝꯕꯔ ꯑꯃ ꯃꯊꯧ ꯇꯥꯏ, ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤꯗ ꯑꯃꯈꯛ ꯑꯣꯏꯕ, ꯃꯌꯦꯛ, ꯅꯝꯕꯔ, ꯍꯥꯏꯐꯦꯟ ꯑꯃꯁꯨꯡ ꯁ꯭ꯂꯦꯁ ꯁꯤꯖꯤꯟꯅꯗꯨꯅ (CGST Rules, ꯏꯟꯚꯣꯏꯁꯀꯤꯗꯃꯛ rule 46(b) ꯑꯃꯁꯨꯡ ꯅꯣꯠ, ꯔꯁꯤꯗ ꯑꯃꯁꯨꯡ ꯚꯥꯎꯆꯔꯒꯤꯗꯃꯛ ꯃꯑꯣꯡ ꯑꯗꯨꯃꯛ)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯊꯥ ꯈꯨꯗꯤꯡ 1 ꯗꯒꯤ ꯍꯧꯕ꯫ ꯆꯍꯤ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯃꯈꯥ ꯆꯠꯊꯕ ꯁꯤꯔꯤꯖ ꯑꯃꯈꯛ ꯊꯝꯕꯤꯌꯨ; ꯑꯦꯞꯔꯤꯜ 1 ꯗ ꯈꯛꯇ ꯑꯅꯧꯕ ꯑꯃ ꯍꯧꯕꯤꯌꯨ꯫
- ꯀꯝꯞꯌꯨꯇꯔ ꯑꯅꯤꯗ ꯁꯦꯃꯈꯤꯕ ꯃꯇꯨꯡꯗ ꯅꯝꯕꯔ ꯑꯗꯨꯃꯛꯀꯤ ꯗꯣꯀꯨꯃꯦꯟꯠ ꯑꯅꯤ꯫ ꯃꯇꯝ ꯑꯃꯗ ꯗꯤꯚꯥꯏꯁ ꯑꯃꯈꯛꯇ ꯊꯕꯛ ꯇꯧꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯕꯦꯛꯑꯞ ꯐꯥꯏꯂꯅ ꯗꯦꯇꯥ ꯆꯦꯟꯊꯍꯜꯂꯨ꯫
- ꯗꯤꯂꯤꯠ ꯇꯧꯔꯕ ꯅꯝꯕꯔ ꯑꯃꯅ ꯑꯍꯥꯡꯕ ꯊꯃꯖꯤꯜꯂꯤ꯫ ꯅꯍꯥꯛꯀꯤ ꯔꯦꯀꯣꯔꯗꯇ ꯃꯔꯝ (cancelled) ꯏꯕꯤꯌꯨ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯊꯪꯒꯤ ꯑꯃ ꯄꯤꯗ꯭ꯔꯤꯉꯩꯗ ꯃꯗꯨ ꯑꯃꯨꯛ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ