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GST TDS ᱟᱨ GST TCS

GST ᱨᱮ ᱟᱡ ᱛᱮᱞᱟ TDS ᱟᱨ TCS ᱢᱮᱱᱟᱜᱼᱟ, ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ ᱠᱷᱚᱱ ᱵᱷᱮᱜᱟᱨ᱾ ᱦᱩᱰᱤᱧ ᱵᱮᱯᱟᱨ ᱫᱚ ᱵᱟᱨᱭᱟ ᱴᱷᱟᱶ ᱜᱮ ᱩᱱᱠᱩ ᱥᱟᱶ ᱢᱤᱞᱟ: ᱥᱚᱨᱠᱟᱨ ᱥᱟᱶ ᱵᱮᱪᱮ ᱟᱨ ᱚᱱᱞᱟᱭᱤᱱ ᱵᱟᱡᱟᱨ ᱛᱮ ᱵᱮᱪᱮ᱾

GST TDS (CGST Act ᱨᱮᱭᱟᱜ section 51)

• ᱚᱠᱟ ᱠᱟᱴᱚᱜ: ᱥᱚᱨᱠᱟᱨᱤ ᱵᱷᱟᱜ, ᱞᱚᱠᱟᱞ ᱚᱛᱷᱚᱨᱤᱴᱤ, ᱥᱚᱨᱠᱟᱨᱤ ᱮᱡᱮᱱᱥᱤ ᱟᱨ ᱮᱴᱟᱜ ᱩᱫᱩᱜ ᱟᱠᱟᱱ ᱵᱚᱰᱤ᱾
• ᱪᱮᱫ ᱚᱠᱛᱚ: ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱥᱟᱱᱟᱢ ᱥᱮ ᱥᱮᱵᱟ ᱨᱮᱭᱟᱜ ᱴᱷᱮᱠᱟ ᱡᱟᱦᱟᱸ ᱨᱮᱭᱟᱜ ᱢᱚᱞ (GST ᱵᱟᱝ) ₹2.5 ᱞᱟᱠᱷ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ᱾
• ᱨᱮᱴ: ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱢᱚᱞ ᱨᱮᱭᱟᱜ 2%: ᱢᱤᱫ ᱨᱟᱡᱽᱭᱚ ᱨᱮᱭᱟᱜ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ 1% CGST + 1% SGST, ᱮᱴᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱠᱷᱚᱱ 2% IGST᱾
• ᱨᱤᱴᱚᱨᱱ: ᱠᱟᱴᱚᱜ ᱠᱷᱟᱹᱛᱮᱭᱟᱹ ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 10 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ GSTR-7 ᱯᱷᱟᱭᱤᱞ ᱮᱫᱟ᱾
• ᱟᱢ, ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ: ᱯᱷᱟᱭᱤᱞ ᱨᱮ GST ᱯᱚᱨᱴᱟᱞ ᱨᱮ TDS ᱠᱨᱮᱰᱤᱴ ᱞᱮᱠᱟ ᱫᱮᱠᱷᱟᱣᱟ᱾ ᱚᱸᱰᱮ ᱢᱟᱱᱟ ᱢᱮ ᱟᱨ ᱩᱱᱟ ᱟᱢᱟᱜ ᱤᱞᱮᱠᱴᱨᱚᱱᱤᱠ ᱠᱮᱥ ᱞᱮᱡᱚᱨ ᱨᱮ ᱥᱮᱱᱟ, ᱚᱸᱰᱮ ᱴᱮᱠᱥ ᱮᱢ ᱞᱟᱹᱜᱤᱫ ᱵᱮᱵᱷᱟᱨ ᱫᱟᱲᱮᱭᱟᱜ᱾

GST TCS (section 52)

• ᱚᱠᱟ ᱞᱟᱦᱟᱭ: ᱤ-ᱠᱚᱢᱨᱥ ᱪᱟᱞᱟᱜ (ᱚᱱᱞᱟᱭᱤᱱ ᱵᱟᱡᱟᱨ), ᱩᱱᱠᱩ ᱛᱮ ᱮᱴᱟᱜ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱠᱚ ᱵᱮᱪᱮ ᱟᱠᱟᱱ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱥᱟᱯᱷᱟ ᱢᱚᱞ ᱨᱮ᱾
• ᱨᱮᱴ: 0.5% (0.25% CGST + 0.25% SGST, ᱥᱮ 0.5% IGST), 10 ᱡᱩᱞᱟᱭ 2024 ᱠᱷᱚᱱ; ᱯᱩᱨᱟᱹᱢ ᱨᱮ 1% ᱛᱟᱦᱮᱱ ᱟ᱾
• ᱨᱤᱴᱚᱨᱱ: ᱪᱟᱞᱟᱜ ᱤᱱᱟᱹ ᱪᱟᱸᱫᱚ ᱨᱮᱭᱟᱜ 10 ᱛᱟᱨᱤᱠ ᱦᱟᱹᱵᱤᱡ GSTR-8 ᱯᱷᱟᱭᱤᱞ ᱮᱫᱟ᱾
• ᱟᱢ ᱞᱟᱹᱜᱤᱫ: ᱯᱚᱨᱴᱟᱞ ᱨᱮ TCS ᱠᱨᱮᱰᱤᱴ ᱢᱟᱱᱟ ᱢᱮ; ᱩᱱᱟ ᱟᱢᱟᱜ ᱤᱞᱮᱠᱴᱨᱚᱱᱤᱠ ᱠᱮᱥ ᱞᱮᱡᱚᱨ ᱨᱮ ᱥᱮᱱᱟ᱾ ᱵᱟᱡᱟᱨ ᱨᱮᱭᱟᱜ ᱥᱮᱴᱞᱢᱮᱱᱴ ᱨᱤᱯᱳᱨᱴ ᱥᱟᱶ ᱢᱮᱞᱟᱣ ᱢᱮ᱾

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ

ᱵᱷᱳᱯᱟᱞ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱪᱷᱟᱯᱟ ᱠᱟᱹᱢᱤᱭᱟᱹ ᱢᱤᱫ ᱨᱟᱡᱽᱭᱚ ᱵᱷᱟᱜ ᱥᱮ ₹3,00,000 + GST ₹54,000 ᱨᱮᱭᱟᱜ ᱯᱷᱚᱨᱢ ᱮᱢᱟ᱾ ᱵᱷᱟᱜ ₹3,48,000 ᱮᱢ ᱮᱫᱟ ᱟᱨ ₹6,000 ᱠᱟᱴᱚᱜ (1% CGST ₹3,000 + 1% SGST ₹3,000)᱾ ᱪᱷᱟᱯᱟ ᱠᱟᱹᱢᱤᱭᱟᱹ GSTR-1 ᱨᱮ ᱯᱩᱨᱟ ᱵᱮᱪᱮ ᱨᱤᱯᱳᱨᱴ ᱮᱫᱟ, GSTR-3B ᱨᱮ ᱞᱮᱱ ᱞᱮᱠᱟ ᱴᱮᱠᱥ ᱮᱢᱟ, ᱟᱨ ₹6,000 ᱠᱨᱮᱰᱤᱴ ᱢᱟᱱᱟ ᱛᱟᱭᱚᱢ ᱵᱮᱵᱷᱟᱨ ᱮᱫᱟ᱾

ᱥᱟᱶ ᱞᱟᱜᱟᱣ ᱵᱟᱝ ᱢᱮ

ᱩᱱᱤᱭᱟᱜ ᱮᱢ ᱨᱮ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ TDS ᱟᱡ ᱛᱮᱞᱟ ᱠᱟᱱᱟ: ᱵᱷᱟᱜ ᱴᱷᱮᱠᱟ ᱨᱮ section 393 (ᱯᱩᱨᱟᱹᱢ 194C) ᱞᱮᱠᱟ TDS ᱦᱚᱸ ᱠᱟᱴᱚᱜ ᱫᱟᱲᱮᱭᱟᱜ᱾ ᱧᱮᱞ ᱢᱮ TDS ᱨᱮᱴ ᱪᱟᱨᱴ᱾