TDS › GST TDS ꯑꯃꯁꯨꯡ TCS

GST TDS ꯑꯃꯁꯨꯡ GST TCS

GST ꯅ ꯃꯁꯥꯒꯤ TDS ꯑꯃꯁꯨꯡ TCS ꯂꯩ, ꯏꯅꯀꯝ ꯇꯦꯛꯁꯇꯒꯤ ꯇꯣꯉꯥꯟꯅꯕ꯫ ꯆꯥꯎꯕ ꯅꯠꯇꯕ ꯕꯤꯖꯅꯦꯁ ꯀꯌꯥꯅ ꯃꯁꯤ ꯃꯐꯝ ꯑꯅꯤꯗ ꯈꯛꯇ ꯐꯪꯏ: ꯁꯔꯀꯥꯔꯗ ꯂꯧꯁꯤꯅꯕꯗ ꯑꯃꯁꯨꯡ ꯑꯣꯟꯂꯥꯏꯟ ꯃꯥꯔꯀꯦꯇꯄ꯭ꯂꯦꯁꯇ ꯂꯧꯁꯤꯅꯕꯗ꯫

GST TDS (CGST Act ꯒꯤ ꯗꯥꯔꯥ 51)

• ꯀꯅꯥ ꯀꯥꯟꯅꯣ: ꯁꯔꯀꯥꯔꯒꯤ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇ, ꯂꯣꯀꯦꯜ ꯑꯣꯇꯣꯔꯤꯇꯤ, ꯁꯔꯀꯥꯔꯒꯤ ꯑꯦꯖꯦꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯈꯤꯕ ꯑꯇꯣꯞꯄ ꯕꯗꯤꯁꯤꯡ꯫
• ꯀꯩꯗꯧꯅ: ꯇꯦꯛꯁ ꯂꯩꯕ ꯒꯨꯗꯁ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯚꯤꯁꯀꯤ ꯀꯟꯠ꯭ꯔꯥꯛꯇ ꯑꯃꯒꯤ ꯃꯃꯜ (GST ꯇꯧꯗꯅ) ₹2.5 ꯂꯥꯈ ꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ ꯑꯣꯏꯔꯕꯗ꯫
• ꯔꯦꯠ: ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯂꯨꯒꯤ 2%: ꯁ꯭ꯇꯦꯠ ꯑꯃꯗꯒꯤ ꯁꯞꯂꯥꯌꯔꯒꯤꯗꯃꯛ 1% CGST + 1% SGST, ꯅꯠꯇ꯭ꯔꯒ ꯁ꯭ꯇꯦꯠ ꯑꯇꯣꯞꯄꯗꯒꯤ 2% IGST꯫
• ꯔꯤꯇꯔꯅ: ꯗꯤꯗꯛꯇꯔꯅ ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 10 ꯇꯥꯡ ꯃꯅꯨꯡꯗ GSTR-7 ꯐꯥꯏꯜ ꯇꯧꯏ꯫
• ꯅꯍꯥꯛꯀꯤꯗꯃꯛ, ꯁꯞꯂꯥꯌꯔꯒꯤ: ꯃꯁꯤꯡ ꯑꯗꯨ GST ꯄꯣꯔꯇꯂꯗ TDS ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯣꯏꯅ ꯎꯠꯂꯤ꯫ ꯃꯐꯝ ꯑꯗꯨꯗ ꯃꯗꯨ ꯑꯦꯛꯁꯦꯞꯠ ꯇꯧꯕꯤꯌꯨ, ꯃꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯏꯂꯦꯛꯇ꯭ꯔꯣꯅꯤꯛ ꯀꯦꯁ ꯂꯦꯖꯔꯗ ꯆꯠꯂꯤ, ꯃꯐꯝ ꯑꯗꯨꯗ ꯅꯍꯥꯛꯅ ꯇꯦꯛꯁ ꯄꯤꯅꯕ ꯁꯤꯖꯤꯟꯅꯕ ꯌꯥꯏ꯫

GST TCS (ꯗꯥꯔꯥ 52)

• ꯀꯅꯥ ꯀꯂꯦꯛꯇ ꯇꯧꯅꯣ: ꯏ-ꯀꯃꯔꯁ ꯑꯣꯄꯔꯦꯇꯔꯁꯤꯡ (ꯑꯣꯟꯂꯥꯏꯟ ꯃꯥꯔꯀꯦꯇꯄ꯭ꯂꯦꯁ) ꯃꯈꯣꯌꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯒꯤ ꯑꯇꯣꯞꯄ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯅ ꯇꯧꯈꯤꯕ ꯇꯦꯛꯁ ꯂꯩꯕ ꯁꯞꯂꯥꯏꯒꯤ ꯅꯦꯠ ꯃꯃꯜꯒꯤ ꯃꯊꯛꯇ꯫
• ꯔꯦꯠ: 10 ꯖꯨꯂꯥꯏ 2024 ꯗꯒꯤ 0.5% (0.25% CGST + 0.25% SGST, ꯅꯠꯇ꯭ꯔꯒ 0.5% IGST); ꯃꯃꯥꯡꯗ 1% ꯑꯣꯏꯈꯤ꯫
• ꯔꯤꯇꯔꯅ: ꯑꯣꯄꯔꯦꯇꯔꯅ ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 10 ꯇꯥꯡ ꯃꯅꯨꯡꯗ GSTR-8 ꯐꯥꯏꯜ ꯇꯧꯏ꯫
• ꯅꯍꯥꯛꯀꯤꯗꯃꯛ: ꯄꯣꯔꯇꯂꯗ TCS ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯦꯛꯁꯦꯞꯠ ꯇꯧꯕꯤꯌꯨ; ꯃꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯏꯂꯦꯛꯇ꯭ꯔꯣꯅꯤꯛ ꯀꯦꯁ ꯂꯦꯖꯔꯗ ꯌꯧꯏ꯫ ꯃꯗꯨ ꯅꯍꯥꯛꯀꯤ ꯃꯥꯔꯀꯦꯇꯄ꯭ꯂꯦꯁ ꯁꯦꯇꯂꯃꯦꯟꯠ ꯔꯤꯄꯣꯔꯇꯒꯥ ꯃꯥꯟꯅꯍꯅꯕꯤꯌꯨ꯫

ꯈꯨꯗꯝ

ꯚꯣꯄꯥꯂꯒꯤ ꯄ꯭ꯔꯤꯟꯇꯔ ꯑꯃꯅ ꯁ꯭ꯇꯦꯠ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇ ꯑꯃꯗ ₹3,00,000 + GST ₹54,000 ꯃꯃꯜ ꯌꯥꯎꯕ ꯐꯣꯔꯝ ꯄꯤꯏ꯫ ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇꯅ ₹3,48,000 ꯄꯤꯏ ꯑꯃꯁꯨꯡ ₹6,000 ꯀꯥꯟꯏ (1% CGST ₹3,000 + 1% SGST ₹3,000)꯫ ꯄ꯭ꯔꯤꯟꯇꯔꯅ ꯂꯧꯁꯤꯅꯕ ꯄꯨꯝꯅꯃꯛ GSTR-1 ꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯏ, GSTR-3B ꯗ ꯃꯇꯧ ꯑꯣꯏꯅ ꯇꯦꯛꯁ ꯄꯤꯏ, ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯦꯞꯠ ꯇꯧꯔꯕ ꯃꯇꯨꯡꯗ ₹6,000 ꯀ꯭ꯔꯦꯗꯤꯠ ꯁꯤꯖꯤꯟꯅꯏ꯫

ꯁꯣꯏꯅꯕ ꯅꯠꯇꯕ

ꯄꯦꯃꯦꯟꯠ ꯑꯗꯨꯃꯛꯀꯤ ꯃꯊꯛꯇ ꯏꯅꯀꯝ-ꯇꯦꯛꯁ TDS ꯑꯁꯤ ꯇꯣꯉꯥꯟꯅꯕ: ꯗꯤꯄꯥꯔꯇꯃꯦꯟꯇꯅ ꯀꯟꯠ꯭ꯔꯥꯛꯇꯀꯤ ꯃꯊꯛꯇ ꯗꯥꯔꯥ 393 (ꯃꯃꯥꯡꯒꯤ 194C) ꯃꯇꯨꯡ ꯏꯟꯅꯁꯨ TDS ꯀꯥꯟꯕ ꯌꯥꯏ꯫ TDS ꯔꯦꯠ ꯆꯥꯔꯇ ꯌꯦꯡꯕꯤꯌꯨ꯫