ꯁꯞꯂꯥꯌꯔꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ (ꯄꯔꯆꯦꯖ ꯁꯥꯏꯗ)
ꯅꯍꯥꯛꯅ ꯁꯞꯂꯥꯌꯔꯗ ꯄꯣꯠꯂꯝ ꯍꯟꯊꯣꯀꯄ ꯃꯇꯃꯗ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯈꯣꯌꯅ ꯔꯦꯠ ꯅꯠꯇ꯭ꯔꯒ ꯇꯦꯛꯁ ꯍꯦꯟꯅ ꯂꯧꯔꯕꯗ, ꯃꯈꯣꯌꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯊꯥꯕꯤꯌꯨ: ꯍꯧꯖꯤꯛ ꯅꯍꯥꯛꯅ ꯃꯈꯣꯌꯗ ꯍꯟꯊꯅ ꯄꯤꯒꯗꯕ ꯂꯩ꯫ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯔꯕ ꯅꯣꯇꯅ ꯃꯈꯣꯌꯗ ꯃꯈꯣꯌꯒꯤ GST ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠꯁꯨ ꯍꯪꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- This note is against: ꯄꯔꯆꯦꯖ꯫ ꯂꯩꯕ: ꯁꯞꯂꯥꯌꯔꯗ ꯍꯟꯊꯅ ꯄꯤꯒꯗꯕ ꯂꯩ (ꯄꯣꯠꯂꯝ ꯍꯟꯅ ꯊꯥꯈꯤ, ꯗꯤꯁꯀꯥꯎꯟꯠ)꯫ ꯁꯤꯔꯤꯖ ꯑꯁꯤ PDN/… ꯑꯣꯏꯔꯛꯂꯤ꯫
- ꯑꯍꯥꯅꯕ ꯏꯟꯚꯣꯏꯁ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ꯫ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯕꯤꯜ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ꯫
- ꯀꯅꯥꯗ ꯄꯤꯕꯒꯦ: ꯁꯞꯂꯥꯌꯔ꯫ ꯁꯦꯚ ꯇꯧꯔꯕ ꯁꯞꯂꯥꯌꯔ ꯈꯟꯕꯤꯌꯨ꯫
- ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ ꯍꯟꯊꯣꯀꯈꯤꯕ ꯄꯣꯠꯂꯝ, ꯅꯠꯇ꯭ꯔꯒ ꯍꯦꯟꯅ ꯂꯧꯈꯤꯕ ꯈꯦꯠꯅꯕ, ꯕꯤꯂꯒꯤ GST ꯔꯦꯇꯇ꯫
- ꯁꯦꯚ ꯇꯧꯗꯨꯅ ꯊꯥꯕꯤꯌꯨ꯫ App ꯗ ꯃꯁꯤꯅ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕ ꯍꯟꯊꯍꯜꯂꯤ; ꯍꯟꯊꯣꯀꯈꯤꯕ ꯄꯣꯠꯂꯝ ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯣꯛꯇꯒꯤ ꯊꯣꯀꯏ꯫ ꯅꯍꯥꯛꯀꯤ ꯏꯟꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯁꯤꯒꯤ GST ꯃꯁꯤꯡꯅ ꯍꯟꯊꯔꯛꯂꯤ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯕꯤꯜ PSM/1189: ꯍꯤꯟꯖ 500 ₹30 + 18% ꯗ꯫ 20 ꯁꯣꯛꯇꯨꯅ ꯍꯟꯊꯣꯀꯈꯤ꯫ ꯗꯦꯕꯤꯠ ꯅꯣꯠ PDN/26-27/002: 20 × ₹30 = ₹600, CGST ₹54 + SGST ₹54, ꯄꯨꯝꯅꯃꯛ ₹708꯫ Punjab Steel Mart ꯒꯤ ꯕꯦꯂꯦꯟꯁ ₹7,700 ꯗꯒꯤ ₹6,992 ꯗ ꯍꯟꯊꯔꯛꯂꯤ, ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯣꯛ 20 ꯍꯟꯊꯔꯛꯂꯤ꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
GST ꯒꯤꯗꯃꯛ, ꯁꯞꯂꯥꯌꯔꯅ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯄꯤꯏ (section 34(1)); ꯅꯍꯥꯛꯀꯤ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯔꯦꯀꯣꯔꯗ ꯑꯃꯁꯨꯡ ꯍꯪꯕꯅꯤ꯫ ꯁꯞꯂꯥꯌꯔꯒꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ GSTR-2B ꯗ ꯎꯔꯀꯄ ꯃꯇꯃꯗ ꯅꯍꯥꯛꯀꯤ ITC ꯍꯟꯊꯍꯅꯕꯤꯌꯨ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯁꯞꯂꯥꯌꯔꯒꯤꯗꯃꯛ ꯌꯣꯟꯕ ꯈꯅꯕ꯫ ꯀꯁ꯭ꯇꯃꯔꯒꯤ ꯁꯥꯏꯗꯅ ꯐꯪꯏ꯫ ꯄꯔꯆꯦꯖꯇ ꯍꯣꯡꯗꯣꯛꯄꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ
ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ
ꯀꯁ꯭ꯇꯃꯔꯗ ꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃ ꯁꯦꯝꯕꯗꯦꯕꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯍꯥꯟꯅꯅ ꯄꯤꯔꯕ ꯏꯟꯚꯣꯏꯁ ꯑꯃ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ: ꯔꯦꯠ ꯍꯟꯅ ꯕꯤꯜ ꯇꯧꯈꯤ, ꯇꯦꯛꯁ ꯍꯟꯅ ꯂꯧꯈꯤ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯇꯨꯡꯗ ꯑꯍꯦꯟꯕ ꯄꯣꯠꯂꯝ ꯅꯠꯇ꯭ꯔꯒ ꯆꯥꯔꯖ…ꯌꯣꯟꯕ ꯁꯥꯏꯗ ꯅꯠꯇ꯭ꯔꯒ ꯄꯔꯆꯦꯖ ꯁꯥꯏꯗ?This note is against ꯍꯥꯌꯕ ꯋꯥꯍꯪ ꯑꯁꯤꯅ ꯀꯅꯥꯅ ꯀꯅꯥꯗ ꯄꯤꯒꯗꯒꯦ ꯋꯥꯔꯦꯞ ꯂꯧꯏ꯫ ꯌꯣꯟꯕ ꯁꯥꯏꯗꯀꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃꯅ ꯅꯍꯥꯛꯀꯤ ꯀꯁ꯭ꯇꯃꯔꯅ ꯅꯍꯥꯛꯇ ꯄꯤꯒꯗꯕ…ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯔꯤꯇꯔꯟꯁꯞꯂꯥꯌꯔꯗꯒꯤ ꯂꯥꯀꯄ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯄꯔꯆꯦꯖ ꯕꯤꯜ ꯑꯣꯏꯅ ꯆꯪꯏ꯫ ꯃꯁꯤꯅ ꯅꯍꯥꯛꯅ ꯄꯤꯒꯗꯕꯗ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯄꯣꯠꯂꯃꯁꯤꯡ ꯁ꯭ꯇꯣꯛꯇ ꯄꯨꯔꯀꯏ, ꯑꯃꯁꯨꯡ ꯃꯁꯤꯒꯤ GST…