TDS › ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ

GST ꯗ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ

ꯃꯇꯧ ꯑꯣꯏꯅ ꯂꯧꯁꯤꯅꯕꯅ GST ꯀꯂꯦꯛꯇ ꯇꯧꯏ꯫ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ (RCM) ꯃꯇꯨꯡꯗ ꯂꯧꯕꯅ ꯃꯍꯨꯠꯇ ꯁꯔꯀꯥꯔꯗ GST ꯄꯤꯏ꯫ ꯆꯥꯎꯕ ꯅꯠꯇꯕ ꯕꯤꯖꯅꯦꯁ ꯑꯃꯅ ꯃꯍꯥꯛꯅ ꯋꯥꯈꯜ ꯇꯥꯕꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯇꯃꯗ ꯃꯁꯤ ꯐꯪꯏ꯫

ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯀꯩꯗꯧꯅ ꯂꯦꯞꯂꯤ

• ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕ ꯒꯨꯗꯁ ꯑꯃꯁꯨꯡ ꯁꯔꯚꯤꯁ (ꯗꯥꯔꯥ 9(3)): ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯒꯨꯗꯁ ꯇ꯭ꯔꯥꯟꯁꯄꯣꯔꯠ ꯑꯦꯖꯦꯟꯁꯤ ꯁꯔꯚꯤꯁ (ꯑꯦꯖꯦꯟꯁꯤꯅ ꯃꯁꯥꯃꯛꯅ GST ꯆꯥꯔꯖ ꯇꯧꯕ ꯍꯣꯡꯗꯣꯛꯇꯕꯗ), ꯕꯤꯖꯅꯦꯁꯇ ꯑꯦꯗꯚꯣꯀꯦꯠꯅ ꯄꯤꯕ ꯂꯦꯒꯦꯜ ꯁꯔꯚꯤꯁ, ꯁ꯭ꯄꯣꯟꯁꯔꯁꯤꯞ, ꯀꯝꯄꯅꯤꯗ ꯗꯥꯏꯔꯦꯛꯇꯔꯅ ꯄꯤꯕ ꯁꯔꯚꯤꯁ, ꯀꯝꯄꯅꯤ ꯅꯠꯇꯕ ꯁꯞꯂꯥꯌꯔꯗꯒꯤ ꯁꯤꯀꯌꯨꯔꯤꯇꯤ ꯁꯔꯚꯤꯁ, ꯑꯃꯁꯨꯡ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯃꯤ ꯑꯃꯅ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯕꯤꯖꯅꯦꯁꯇ ꯀꯃꯔꯁꯤꯌꯦꯜ ꯄ꯭ꯔꯣꯄꯔꯇꯤ ꯔꯦꯟꯠ ꯇꯧꯕ (10 ꯑꯣꯛꯇꯣꯕꯔ 2024 ꯗꯒꯤ, Notification 9/2024-Central Tax (Rate))꯫
• ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁꯞꯂꯥꯌꯔꯁꯤꯡꯗꯒꯤ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕ ꯂꯧꯕ (ꯗꯥꯔꯥ 9(4)): ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯔꯕ ꯂꯧꯕꯁꯤꯡꯒꯤ ꯃꯈꯜꯒꯤꯗꯃꯛ ꯈꯛꯇ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯔꯤꯑꯦꯜ ꯑꯦꯁ꯭ꯇꯦꯠ ꯄ꯭ꯔꯣꯃꯣꯇꯔꯁꯤꯡ꯫
• ꯁꯔꯚꯤꯁ ꯏꯝꯄꯣꯔꯠ꯫

ꯅꯣꯇꯤꯐꯤꯀꯦꯁꯅꯁꯤꯡꯗ ꯂꯝꯕꯤ ꯑꯃꯁꯨꯡ ꯊꯥꯗꯣꯛꯄꯁꯤꯡ ꯂꯩ; ꯅꯍꯥꯛꯅ ꯂꯧꯔꯤꯕ ꯁꯔꯚꯤꯁꯀꯤꯗꯃꯛ ꯍꯧꯖꯤꯛꯀꯤ ꯂꯤꯁ꯭ꯠ ꯌꯦꯡꯕꯤꯌꯨ꯫

ꯂꯧꯕꯅ ꯀꯔꯤ ꯇꯧꯒꯗꯕꯅꯣ

1. ꯁꯞꯂꯥꯌꯔ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕꯗ ꯁꯦꯜꯐ ꯏꯅꯚꯣꯏꯁ (ꯗꯥꯔꯥ 31(3)(f)), ꯒꯨꯗꯁ ꯅꯠꯇ꯭ꯔꯒ ꯁꯔꯚꯤꯁ ꯐꯪꯂꯕꯗꯒꯤ 30 ꯅꯨꯃꯤꯠ ꯃꯅꯨꯡꯗ (Rule 47A, 1 ꯅꯣꯚꯦꯝꯕꯔ 2024 ꯗꯒꯤ)꯫ ꯃꯁꯤ self-invoice.niveshsahayak.in ꯗ ꯁꯦꯝꯃꯨ꯫
2. ꯁꯞꯂꯥꯌꯔꯗ ꯄꯤꯕꯗ ꯄꯦꯃꯦꯟꯠ ꯚꯥꯎꯆꯔ (ꯗꯥꯔꯥ 31(3)(g))꯫ voucher.niveshsahayak.in ꯗ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯇꯤꯛ ꯂꯩ꯫
3. GSTR-3B ꯇꯦꯕꯜ 3.1(d) ꯗ GST ꯀꯦꯁꯅ ꯄꯤꯕꯤꯌꯨ; ꯃꯗꯨꯒꯤꯗꯃꯛ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯁꯤꯖꯤꯟꯅꯕ ꯉꯃꯗꯦ꯫
4. ꯂꯧꯕ ꯑꯁꯤ ꯕꯤꯖꯅꯦꯁꯀꯤꯗꯃꯛ ꯑꯣꯏꯔꯕꯗ ꯑꯃꯁꯨꯡ ꯕ꯭ꯂꯣꯛ ꯇꯧꯗꯕꯗ, ꯇꯦꯕꯜ 4(A)(3) ꯗ ꯃꯈꯜ ꯑꯗꯨꯃꯛ ITC ꯑꯣꯏꯅ ꯂꯧꯕꯤꯌꯨ꯫

ꯈꯨꯗꯝ

ꯂꯨꯗꯤꯌꯥꯅꯥꯒꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯒꯥꯔꯃꯦꯟꯠ ꯗꯣꯀꯥꯟ ꯑꯃꯅ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯂꯝ ꯃꯄꯨ ꯑꯃꯗ ꯊꯥ ꯈꯨꯗꯤꯡꯗ ₹40,000 ꯔꯦꯟꯠ ꯄꯤꯏ꯫ ꯊꯥ ꯈꯨꯗꯤꯡꯗ ꯃꯍꯥꯛꯅ ꯁꯦꯜꯐ ꯏꯅꯚꯣꯏꯁ ꯑꯃ ꯁꯦꯝꯃꯤ, GSTR-3B ꯌꯥꯎꯅꯅ ꯀꯦꯁꯅ 18% GST, ₹7,200 (CGST ₹3,600 + SGST ₹3,600), ꯄꯤꯏ, ꯑꯃꯁꯨꯡ ₹7,200 ITC ꯑꯣꯏꯅ ꯍꯟꯗꯣꯛꯅ ꯂꯧꯏ꯫ ꯅꯦꯠ ꯀꯣꯁ꯭ꯠ ꯖꯤꯔꯣ, ꯑꯗꯨꯕꯨ ꯀꯦꯁ ꯑꯍꯥꯅꯕꯗ ꯆꯠꯂꯤ, ꯑꯃꯁꯨꯡ ꯆꯨꯞꯂꯕꯗ ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯥꯡꯍꯟꯏ꯫

ꯍꯤꯁꯥꯕꯇ ꯌꯦꯡꯕꯤꯌꯨ

GSTR-3B ꯍꯤꯁꯥꯕ ꯅ ꯅꯍꯥꯛꯀꯤ ꯁꯦꯚ ꯇꯧꯔꯕ ꯁꯦꯜꯐ ꯏꯅꯚꯣꯏꯁ ꯑꯃꯁꯨꯡ ꯚꯥꯎꯆꯔꯗꯒꯤ ꯔꯤꯚꯔꯁ ꯆꯥꯔꯖ ꯇꯦꯛꯁ ꯂꯧꯗꯨꯅ ꯀꯦꯁ ꯄꯦꯌꯕꯜ ꯑꯣꯏꯅ ꯎꯠꯂꯤ꯫