ᱰᱮᱵᱤᱴ ᱱᱚᱴ › ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱠᱛᱮ ᱮᱢ
ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱚᱠᱛᱮ ᱮᱢ
ᱢᱤᱫ ᱠᱩᱠᱞᱤ ᱠᱩᱞᱤ ᱢᱮ: ᱚᱨᱤᱡᱤᱱᱟᱞ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱢᱮᱱ ᱠᱷᱚᱱ ᱜᱨᱟᱦᱚᱠ ᱱᱤᱛᱚᱜ ᱵᱟᱹᱲᱛᱤ ᱮ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱥᱮ? ᱦᱮᱸ ᱠᱷᱟᱱ, ᱥᱚᱯᱞᱟᱭᱟᱨ ᱵᱟᱹᱲᱛᱤ ᱴᱟᱠᱟ ᱟᱨ ᱚᱱᱟ ᱨᱮᱭᱟᱜ GST ᱞᱟᱹᱜᱤᱫ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱮ ᱮᱢᱟ᱾ ᱜᱨᱟᱦᱚᱠ ᱠᱚᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱠᱷᱟᱱ, ᱚᱱᱟ ᱵᱚᱫᱚᱞ ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱠᱟᱱᱟ᱾
ᱫᱟᱹᱭᱠᱟ
- ᱵᱷᱩᱞ ᱛᱮ ᱠᱚᱢ ᱨᱮᱴ ᱵᱤᱞ: ᱮᱴᱟᱜ ᱯᱚᱱᱚᱛ ᱨᱮᱭᱟᱜ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱮ 100 ᱭᱩᱱᱤᱴ ᱨᱮ ₹500 ᱵᱚᱫᱚᱞ ᱨᱮ ₹480 ᱵᱤᱞ ᱮᱱᱟ᱾ ᱰᱮᱵᱤᱴ ᱱᱚᱴ: ₹2,000 + IGST 18% ₹360 = ₹2,360᱾ ᱠᱟᱨᱚᱬ "Price increased (rate difference)"᱾
- ᱵᱷᱩᱞ GST ᱨᱮᱴ: ₹50,000 ᱨᱮ 18% ᱵᱚᱫᱚᱞ ᱨᱮ 5% ᱦᱟᱛᱟᱣ ᱮᱱᱟ᱾ ᱵᱟᱹᱲᱛᱤ ᱴᱮᱠᱥ ₹50,000 ᱨᱮᱭᱟᱜ 13% = ₹6,500᱾ ᱚᱱᱟ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱮᱢ ᱢᱮ ᱟᱨ ᱠᱟᱨᱚᱬ "Tax charged short" ᱵᱟᱪᱷᱟᱣ ᱢᱮ; ᱵᱩᱠ ᱨᱮ ᱞᱟᱭᱤᱱ ᱪᱮᱫ ᱞᱮᱠᱟ ᱩᱫᱩᱜ ᱥᱟᱱᱟᱢ ᱚᱱᱟ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱠᱮ ᱠᱩᱞᱤ ᱢᱮ᱾
- ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱡᱤᱱᱤᱥ: 120 ᱠᱟᱨᱴᱚᱱ ᱪᱟᱞᱟᱜ ᱮᱱᱟ, ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ 100᱾ ᱵᱟᱹᱲᱛᱤ 20 ᱠᱟᱨᱴᱚᱱ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱴ ᱨᱮ GST ᱥᱟᱶ ᱰᱮᱵᱤᱴ ᱱᱚᱴ᱾
- ᱛᱟᱭᱚᱢ ᱨᱟᱡᱤ ᱪᱟᱨᱡ: ᱤᱱᱵᱷᱚᱭᱮᱥ ᱛᱟᱭᱚᱢ ᱜᱨᱟᱦᱚᱠ ₹1,500 ᱵᱷᱟᱲᱟ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱨᱟᱡᱤ ᱮᱱᱟ᱾ ₹1,500 + ᱢᱩᱬᱩᱛ ᱥᱚᱯᱞᱟᱭ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱨᱮ GST ᱥᱟᱶ ᱰᱮᱵᱤᱴ ᱱᱚᱴ (ᱥᱚᱯᱞᱟᱭ ᱨᱮᱭᱟᱜ ᱦᱟᱹᱴᱤᱧ ᱵᱷᱟᱲᱟ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱴ ᱞᱮᱠᱟ ᱪᱟᱞᱟᱜᱼᱟ)᱾
ᱚᱠᱛᱮ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱵᱷᱩᱞ ᱦᱚᱨᱟ ᱠᱟᱱᱟ
- ᱤᱱᱵᱷᱚᱭᱮᱥ ᱱᱤᱛᱚᱜ ᱦᱚᱸ ᱵᱟᱝ ᱮᱢ ᱮᱱᱟ: ᱤᱱᱵᱷᱚᱭᱮᱥ ᱜᱮ ᱴᱷᱤᱠ ᱢᱮ᱾
- ᱱᱟᱶᱟ, ᱟᱞᱟᱜ ᱟᱠᱨᱤᱧ: ᱱᱟᱶᱟ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣ ᱢᱮ, ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱵᱟᱝ᱾
- ᱞᱮᱴ ᱯᱮᱢᱮᱱᱴ ᱨᱮ ᱥᱩᱫ: GST ᱨᱮ ᱱᱚᱶᱟ ᱱᱟᱶᱟ ᱥᱚᱯᱞᱟᱭ ᱠᱟᱱᱟ; ᱡᱟᱹᱥᱛᱤ ᱵᱤᱡᱱᱮᱥ ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱚ ᱮᱢᱟ᱾ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱠᱮ ᱠᱩᱞᱤ ᱢᱮ᱾
- ᱜᱨᱟᱦᱚᱠ ᱠᱚᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ (ᱨᱩᱣᱟᱹᱲ, ᱫᱟᱢ ᱠᱚᱢ, ᱰᱤᱥᱠᱟᱣᱩᱱᱴ): ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱮᱢ ᱢᱮ᱾
ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱭᱟᱜ "debit note"
ᱟᱭᱢᱟ ᱠᱤᱨᱤᱧᱤᱡ ᱡᱤᱱᱤᱥ ᱨᱩᱣᱟᱹᱲ ᱥᱮ ᱠᱚᱢ ᱫᱟᱵᱤ ᱚᱠᱛᱮ ᱟᱡᱟᱜ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱮ "debit note" ᱠᱚ ᱠᱩᱞᱟ᱾ ᱮᱠᱟᱣᱩᱱᱴ ᱨᱮ ᱱᱚᱶᱟ ᱥᱟᱫᱷᱟᱨᱚᱱ ᱟᱨ ᱴᱷᱤᱠ ᱠᱟᱱᱟ: ᱚᱱᱟ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱮ ᱞᱟᱹᱭᱟ "ᱟᱞᱮ ᱟᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱴᱟᱠᱟ ᱠᱚᱢ ᱮᱫᱟ"᱾ ᱢᱮᱱᱠᱷᱟᱱ ᱚᱱᱟ GST ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱵᱟᱝ ᱠᱟᱱᱟ᱾ GST ᱨᱮ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱜᱮ ᱴᱮᱠᱥ ᱵᱚᱫᱚᱞᱟ, ᱟᱨ ᱨᱩᱣᱟᱹᱲ ᱞᱟᱹᱜᱤᱫ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱢᱮᱱᱮᱛ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱮ ᱮᱢᱟ᱾
ᱚᱱᱟᱛᱮ ᱟᱢ ᱠᱤᱨᱤᱧᱤᱡ ᱠᱷᱟᱱ, "This note is against" ᱞᱟᱛᱟᱨ ᱨᱮ Purchase (Supplier) ᱵᱟᱪᱷᱟᱣ ᱠᱟᱛᱮ ᱟᱢᱟᱜ ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱱᱚᱸᱰᱮ ᱵᱮᱱᱟᱣ ᱢᱮ᱾ ᱚᱱᱟ ᱟᱢᱟᱜ ᱵᱩᱠ ᱨᱮ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱠᱮ ᱟᱢ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱴᱟᱠᱟ ᱠᱚᱢᱟᱭ ᱟᱨ, ᱨᱩᱣᱟᱹᱲ ᱡᱤᱱᱤᱥ ᱞᱟᱹᱜᱤᱫ, ᱩᱱᱠᱩ ᱟᱢᱟᱜ ᱥᱴᱚᱠ ᱠᱷᱚᱱ ᱚᱰᱚᱠᱟ᱾ ᱛᱟᱭᱚᱢ ᱥᱚᱯᱞᱟᱭᱟᱨ ᱴᱷᱮᱱ GST ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱠᱩᱞᱤ ᱢᱮ, ᱵᱟᱝᱠᱷᱟᱱ ᱟᱢᱟᱜ ᱠᱤᱨᱤᱧ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ ᱵᱟᱝ ᱵᱚᱫᱚᱞᱚᱜᱼᱟ᱾ ᱩᱱᱠᱩᱣᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱱᱚᱴ ᱦᱤᱡᱩᱜ ᱠᱷᱟᱱ ᱚᱱᱟ ᱫᱚᱥᱟᱨ ᱱᱚᱴ ᱞᱮᱠᱟ ᱫᱩᱦᱲᱟᱹ ᱟᱞᱚᱢ ᱚᱞᱟ: ᱰᱮᱵᱤᱴ ᱱᱚᱴ ᱞᱟᱦᱟ ᱠᱷᱚᱱ ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱱᱟᱜᱼᱟ᱾