ᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ (ᱠᱤᱨᱤᱧ ᱥᱮᱫ)
ᱥᱟᱯᱞᱟᱭᱟᱨ ᱴᱷᱮᱱ ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞ ᱠᱷᱟᱱ, ᱥᱮ ᱩᱱᱠᱩ ᱨᱮᱴ ᱥᱮ ᱴᱮᱠᱥ ᱵᱟᱹᱲᱛᱤ ᱦᱟᱛᱟᱣ ᱠᱷᱟᱱ, ᱟᱢ ᱩᱱᱠᱩ ᱠᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱠᱩᱞᱟᱢ: ᱱᱤᱛᱚᱜ ᱟᱢ ᱠᱚᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ᱾ ᱯᱨᱤᱱᱴ ᱱᱚᱴ ᱩᱱᱠᱩᱣᱟᱜ GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱦᱚᱸ ᱠᱩᱞᱤᱭᱟ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- This note is against: ᱠᱤᱨᱤᱧ (Purchase)᱾ ᱠᱤᱨᱤᱧ: ᱥᱟᱯᱞᱟᱭᱟᱨ ᱮ ᱠᱚᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ (ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞ ᱞᱮᱱᱟ, ᱪᱷᱩᱴ)᱾ ᱥᱤᱨᱤᱡᱽ PDN/… ᱦᱩᱭᱩᱜᱼᱟ᱾
- ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ᱾ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱨᱮᱭᱟᱜ ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ᱾
- ᱚᱠᱚᱭ ᱠᱮ ᱮᱢ ᱮᱱᱟ: ᱥᱟᱯᱞᱟᱭᱟᱨ᱾ ᱥᱮᱣ ᱟᱠᱟᱱ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
- ᱟᱭᱴᱮᱢ᱾ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞ ᱡᱤᱱᱤᱥ, ᱥᱮ ᱵᱟᱹᱲᱛᱤ ᱦᱟᱛᱟᱣ ᱯᱷᱚᱨᱚᱠ, ᱵᱤᱞ ᱨᱮᱭᱟᱜ GST ᱨᱮᱴ ᱨᱮ᱾
- ᱥᱮᱣ ᱟᱨ ᱠᱩᱞ ᱢᱮ᱾ App ᱨᱮ ᱟᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱴᱟᱠᱟ ᱠᱚᱢᱟᱭ; ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞ ᱡᱤᱱᱤᱥ ᱥᱴᱚᱠ ᱠᱷᱚᱱ ᱚᱰᱚᱠᱚᱜᱼᱟ᱾ ᱚᱱᱟ ᱨᱮᱭᱟᱜ GST ᱛᱮ ᱟᱢᱟᱜ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱠᱚᱢᱚᱜᱼᱟ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
ᱵᱤᱞ PSM/1189: ₹30 + 18% ᱨᱮ 500 ᱦᱤᱧᱡ᱾ 20 ᱠᱷᱟᱨᱟᱯ ᱛᱟᱦᱮᱸᱠᱟᱱᱟ ᱟᱨ ᱨᱩᱣᱟᱹᱲ ᱠᱩᱞ ᱮᱱᱟ᱾ ᱰᱮᱵᱤᱴ ᱱᱚᱴ PDN/26-27/002: 20 × ₹30 = ₹600, CGST ₹54 + SGST ₹54, ᱡᱚᱛᱚ ₹708᱾ Punjab Steel Mart ᱨᱮᱭᱟᱜ ᱵᱮᱞᱮᱱᱥ ₹7,700 ᱠᱷᱚᱱ ₹6,992 ᱦᱩᱭᱩᱜᱼᱟ, ᱟᱨ ᱥᱴᱚᱠ 20 ᱠᱚᱢᱚᱜᱼᱟ᱾
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
GST ᱞᱟᱹᱜᱤᱫ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱜᱮ ᱮ ᱮᱢᱟ (section 34(1)); ᱟᱢᱟᱜ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱫᱚ ᱟᱢᱟᱜ ᱟᱡᱟᱜ ᱨᱮᱠᱚᱨᱰ ᱟᱨ ᱠᱩᱞᱤ ᱠᱟᱱᱟ᱾ ᱥᱟᱯᱞᱟᱭᱟᱨ ᱨᱮᱭᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ GSTR-2B ᱨᱮ ᱧᱮᱞᱚᱜ ᱠᱷᱟᱱ ᱟᱢᱟᱜ ITC ᱠᱚᱢ ᱢᱮ᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱥᱟᱯᱞᱟᱭᱟᱨ ᱞᱟᱹᱜᱤᱫ Sale ᱵᱟᱪᱷᱟᱣ᱾ ᱜᱨᱟᱦᱚᱠ ᱥᱮᱫ ᱨᱮ ᱪᱟᱞᱟᱜᱼᱟ᱾ Purchase ᱛᱮ ᱵᱚᱫᱚᱞ ᱢᱮ᱾
ᱱᱤᱛᱚᱜ ᱠᱩᱨᱩᱢᱩᱴᱩᱭ ᱢᱮ: ᱱᱚᱶᱟ ᱯᱷᱨᱤ ᱠᱟᱱᱟ ᱟᱨ ᱞᱚᱜᱤᱱ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡᱽ ᱢᱮ
ᱥᱚᱢᱯᱚᱨᱠ ᱦᱮᱞᱯ
ᱜᱨᱟᱦᱚᱠ ᱞᱟᱹᱜᱤᱫ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱵᱮᱱᱟᱣ ᱢᱮᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱞᱟᱦᱟ ᱠᱷᱚᱱ ᱮᱢ ᱟᱠᱟᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱦᱟᱨᱟᱭ: ᱨᱮᱴ ᱟᱹᱰᱤ ᱠᱚᱢ ᱵᱤᱞ ᱮᱱᱟ, ᱴᱮᱠᱥ ᱠᱚᱢ ᱦᱟᱛᱟᱣ ᱮᱱᱟ, ᱥᱮ ᱛᱟᱭᱚᱢ ᱵᱟᱹᱲᱛᱤ ᱡᱤᱱᱤᱥ ᱥᱮ ᱪᱟᱨᱡ…ᱟᱠᱨᱤᱧ ᱥᱮᱫ ᱥᱮ ᱠᱤᱨᱤᱧ ᱥᱮᱫ?This note is against ᱠᱩᱠᱞᱤ ᱚᱠᱚᱭ ᱚᱠᱚᱭ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱚᱱᱟ ᱴᱷᱤᱠᱟ᱾ ᱟᱠᱨᱤᱧ ᱥᱮᱫ ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱟᱢᱟᱜ ᱜᱨᱟᱦᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱟᱠᱤ ᱠᱚᱢᱟᱭ᱾ ᱠᱤᱨᱤᱧ…ᱠᱤᱨᱤᱧ ᱵᱤᱞ ᱟᱨ ᱨᱩᱣᱟᱹᱲᱥᱟᱯᱞᱟᱭᱟᱨ ᱠᱷᱚᱱ ᱡᱚᱛᱚ ᱵᱤᱞ ᱠᱤᱨᱤᱧ ᱵᱤᱞ ᱞᱮᱠᱟ ᱚᱞᱚᱜᱼᱟ᱾ ᱚᱱᱟ ᱟᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱴᱟᱠᱟ ᱨᱮ ᱥᱮᱞᱮᱫᱚᱜᱼᱟ, ᱡᱤᱱᱤᱥ ᱥᱴᱚᱠ ᱨᱮ ᱟᱹᱜᱩᱭᱟ, ᱟᱨ ᱚᱱᱟ ᱨᱮᱭᱟᱜ…