ᱰᱮᱵᱤᱴ ᱱᱚᱴ › ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱯᱷᱚᱨᱢᱮᱴ
GST ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱯᱷᱚᱨᱢᱮᱴ: ᱚᱱᱟ ᱨᱮ ᱪᱮᱫ ᱩᱫᱩᱜ ᱞᱟᱹᱠᱛᱤ
ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱫᱚ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱨᱮᱭᱟᱜ ᱞᱟᱦᱟ ᱠᱷᱚᱱ ᱮᱢ ᱟᱠᱟᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱦᱟᱨᱟ ᱦᱚᱨᱟ ᱠᱟᱱᱟ᱾ GST ᱨᱮ ᱢᱟᱨᱮ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱟᱞᱚᱢ ᱪᱤᱨᱤᱭᱟ ᱥᱮ ᱯᱩᱨᱟᱹᱣᱟ: ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱠᱟᱛᱷᱟ ᱥᱟᱶ ᱟᱨ ᱯᱷᱚᱨᱚᱠ ᱦᱟᱛᱟᱣ ᱞᱟᱹᱜᱤᱫ ᱱᱚᱢᱵᱚᱨ ᱢᱮᱱᱟᱜ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱮᱢ ᱢᱮ᱾
GST ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱠᱛᱮ ᱮᱢᱚᱜᱼᱟ
CGST Act ᱨᱮᱭᱟᱜ section 34(3) ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱠᱩᱞᱤᱭᱟ, ᱡᱚᱠᱷᱚᱱ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱭᱚᱢ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥᱮᱵᱚᱞ ᱫᱟᱢ ᱥᱮ ᱴᱮᱠᱥ ᱞᱟᱹᱠᱛᱤ ᱠᱷᱚᱱ ᱠᱚᱢ ᱧᱮᱞᱚᱜᱼᱟ᱾ ᱥᱟᱫᱷᱟᱨᱚᱱ ᱦᱟᱹᱞᱚᱛ:
- ᱨᱮᱴ ᱟᱹᱰᱤ ᱠᱚᱢ ᱵᱤᱞ ᱮᱱᱟ, ᱥᱮ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱭᱚᱢ ᱫᱟᱢ ᱦᱟᱨᱟ ᱨᱟᱡᱤ ᱮᱱᱟ,
- ᱵᱷᱩᱞ ᱛᱮ ᱠᱚᱢ GST ᱨᱮᱴ ᱦᱟᱛᱟᱣ ᱮᱱᱟ,
- ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱩᱫᱩᱜ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱡᱤᱱᱤᱥ ᱥᱚᱯᱞᱟᱭ ᱮᱱᱟ,
- ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱭᱚᱢ ᱵᱷᱟᱲᱟ, ᱯᱮᱠᱤᱝ ᱥᱮ ᱮᱴᱟᱜ ᱪᱟᱨᱡ ᱨᱟᱡᱤ ᱮᱱᱟ᱾
ᱟᱹᱭᱫᱟᱹᱨ ᱢᱮᱱᱟᱜ ᱡᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱨᱮ ᱥᱟᱯᱞᱤᱢᱮᱱᱴᱨᱤ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱦᱚᱸ ᱥᱮᱞᱮᱫ ᱢᱮᱱᱟᱜᱼᱟ (section 34 ᱨᱮᱭᱟᱜ ᱵᱩᱡᱷᱟᱹᱣ), ᱚᱱᱟᱛᱮ GST ᱞᱟᱹᱜᱤᱫ ᱵᱟᱨᱭᱟ ᱧᱩᱛᱩᱢ ᱨᱮᱭᱟᱜ ᱢᱮᱱᱮᱛ ᱢᱤᱫ ᱜᱮ᱾ ᱢᱤᱫ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱱᱟ ᱜᱮ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱥᱮ ᱵᱟᱹᱲᱛᱤ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱞᱟᱹᱜᱤᱫ ᱦᱩᱭ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱨᱮ ᱪᱮᱫ ᱩᱫᱩᱜ ᱞᱟᱹᱠᱛᱤ
CGST Rules ᱨᱮᱭᱟᱜ Rule 53(1A) ᱨᱮ ᱵᱤᱵᱨᱚᱬ ᱞᱤᱥᱴ ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱱᱚᱶᱟ ᱢᱮᱠᱟᱨ ᱡᱚᱛᱚ ᱯᱨᱤᱱᱴᱟ:
| ᱵᱤᱵᱨᱚᱬ | ᱢᱮᱠᱟᱨ ᱨᱮ ᱚᱠᱟ ᱠᱷᱚᱱ ᱦᱤᱡᱩᱜᱼᱟ |
|---|---|
| ᱟᱢᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱬᱟᱹ ᱟᱨ GSTIN | ᱟᱢᱟᱜ ᱵᱤᱡᱱᱮᱥ ᱵᱤᱵᱨᱚᱬ |
| ᱰᱚᱠᱩᱢᱮᱱᱴ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ("Debit note") | ᱴᱟᱭᱴᱮᱞ ᱞᱮᱠᱟ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ |
| 16 ᱟᱠᱷᱚᱨ ᱦᱟᱹᱵᱤᱡ ᱥᱤᱨᱤᱭᱟᱞ ᱱᱚᱢᱵᱚᱨ, ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ ᱨᱮ ᱢᱤᱫ ᱜᱮ | Debit Note No., ᱡᱮᱞᱮᱠᱟ DN/26-27/001 |
| ᱮᱢ ᱛᱟᱨᱤᱠ | ᱛᱟᱨᱤᱠ |
| ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱬᱟᱹ ᱟᱨ GSTIN (ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱷᱟᱱ) | Issued to |
| ᱵᱟᱝ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱜᱨᱟᱦᱚᱠ ᱞᱟᱹᱜᱤᱫ: ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱬᱟᱹ, ᱯᱚᱱᱚᱛ ᱧᱩᱛᱩᱢ ᱟᱨ ᱠᱳᱰ ᱥᱟᱶ ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱬᱟᱹ | Issued to, ᱯᱚᱱᱚᱛ ᱥᱟᱶ |
| ᱚᱨᱤᱡᱤᱱᱟᱞ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ | Against invoice, Invoice date |
| ᱴᱮᱠᱥᱮᱵᱚᱞ ᱫᱟᱢ, GST ᱨᱮᱴ ᱟᱨ ᱴᱮᱠᱥ ᱴᱟᱠᱟ | ᱟᱭᱴᱮᱢ ᱞᱟᱭᱤᱱ ᱟᱨ ᱴᱮᱠᱥ ᱥᱟᱢᱟᱨᱤ |
| ᱥᱟᱭᱤᱱ ᱥᱮ ᱰᱤᱡᱤᱴᱟᱞ ᱥᱟᱭᱤᱱ | Authorised signatory ᱵᱚᱠᱥ |
ᱢᱤᱫ ᱥᱮᱢᱯᱚᱞ ᱰᱮᱵᱤᱴ ᱱᱚᱴ
10 June 2026 ᱨᱮᱭᱟᱜ ᱤᱱᱵᱷᱚᱭᱮᱥ INV/26-27/045: ᱢᱤᱫ ᱯᱚᱱᱚᱛ ᱨᱮᱭᱟᱜ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱮ ₹480 ᱨᱮ 100 ᱭᱩᱱᱤᱴ, GST 18%᱾ ᱨᱟᱡᱤ ᱨᱮᱴ ₹500 ᱛᱟᱦᱮᱸᱠᱟᱱᱟ᱾
- Debit Note No. DN/26-27/003, ᱛᱟᱨᱤᱠ 18 June 2026, 10-06-2026 ᱨᱮᱭᱟᱜ INV/26-27/045 ᱞᱟᱹᱜᱤᱫ, ᱠᱟᱨᱚᱬ "Price increased (rate difference)"᱾
- ᱟᱭᱴᱮᱢ ᱞᱟᱭᱤᱱ: ₹20 ᱨᱮ 100 ᱭᱩᱱᱤᱴ (ᱨᱮᱴ ᱨᱮᱭᱟᱜ ᱯᱷᱚᱨᱚᱠ) = ₹2,000 ᱴᱮᱠᱥᱮᱵᱚᱞ ᱫᱟᱢ᱾
- CGST 9% ₹180 + SGST 9% ₹180᱾ ᱡᱚᱛᱚ ₹2,360᱾
ᱱᱤᱛᱚᱜ ᱜᱨᱟᱦᱚᱠ ₹2,360 ᱵᱟᱹᱲᱛᱤ ᱮ ᱮᱢ ᱞᱟᱹᱜᱤᱫ᱾ Nivesh Sahayak App ᱨᱮ ᱱᱚᱴ ᱚᱱᱟ ᱴᱟᱠᱟ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱮᱞᱮᱱᱥ ᱨᱮ ᱥᱮᱞᱮᱫᱟ᱾