TDS › ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ

GST ᱨᱮ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ

ᱥᱟᱫᱷᱟᱨᱚᱬ ᱞᱮᱠᱟ ᱵᱮᱪᱮᱭᱟᱹ GST ᱞᱟᱜᱟᱣᱟ᱾ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ (RCM) ᱨᱮ ᱠᱷᱟᱹᱛᱮᱭᱟᱹ ᱥᱚᱨᱠᱟᱨ ᱠᱷᱟᱱ GST ᱮᱢᱟ᱾ ᱦᱩᱰᱤᱧ ᱵᱮᱯᱟᱨ ᱩᱱᱤ ᱥᱚᱯᱮᱠ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱨᱮ ᱩᱱᱟ ᱥᱟᱶ ᱢᱤᱞᱟ᱾

ᱪᱮᱫ ᱚᱠᱛᱚ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱞᱟᱹᱜᱩ

• ᱩᱫᱩᱜ ᱟᱠᱟᱱ ᱥᱟᱱᱟᱢ ᱟᱨ ᱥᱮᱵᱟ (section 9(3)): ᱩᱫᱟᱹᱞ ᱞᱟᱹᱜᱤᱫ ᱥᱟᱱᱟᱢ ᱞᱚᱰ ᱮᱡᱮᱱᱥᱤ ᱥᱮᱵᱟ (ᱮᱡᱮᱱᱥᱤ GST ᱟᱡ ᱞᱟᱜᱟᱣ ᱵᱟᱝ ᱵᱟᱪᱷᱟᱣ ᱞᱮᱱᱟ ᱠᱷᱟᱱ), ᱵᱮᱯᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱮᱰᱵᱷᱚᱠᱮᱴ ᱨᱮᱭᱟᱜ ᱠᱟᱱᱩᱱᱤ ᱥᱮᱵᱟ, ᱥᱯᱚᱱᱥᱚᱨᱥᱤᱯ, ᱠᱚᱢᱯᱟᱱᱤ ᱞᱟᱹᱜᱤᱫ ᱰᱟᱭᱨᱮᱠᱴᱚᱨ ᱨᱮᱭᱟᱜ ᱥᱮᱵᱟ, ᱠᱚᱢᱯᱟᱱᱤ ᱵᱟᱭ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱠᱷᱚᱱ ᱥᱩᱨᱠᱷᱤᱭᱟ ᱥᱮᱵᱟ, ᱟᱨ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱦᱚᱲ ᱠᱷᱚᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱮᱯᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱵᱷᱟᱲᱟ ᱮᱢ ᱟᱠᱟᱱ ᱠᱚᱢᱨᱥᱤᱭᱟᱞ ᱥᱟᱯᱛᱤ (10 ᱟᱠᱴᱳᱵᱚᱨ 2024 ᱠᱷᱚᱱ, Notification 9/2024-Central Tax (Rate))᱾
• ᱵᱤᱱ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱠᱷᱚᱱ ᱩᱫᱩᱜ ᱟᱠᱟᱱ ᱯᱩᱨᱪᱮᱥ (section 9(4)): ᱩᱫᱩᱜ ᱟᱠᱟᱱ ᱠᱷᱟᱹᱛᱮᱭᱟᱹ ᱛᱷᱚᱠ ᱞᱟᱹᱜᱤᱫ ᱜᱮ, ᱩᱫᱟᱹᱞ ᱨᱤᱭᱮᱞ ᱮᱥᱴᱮᱴ ᱯᱨᱚᱢᱚᱴᱚᱨ᱾
• ᱥᱮᱵᱟ ᱤᱢᱯᱚᱨᱴ᱾

ᱩᱫᱩᱜ ᱠᱷᱚᱱ ᱥᱚᱨᱛ ᱟᱨ ᱵᱟᱹᱱᱛᱤ ᱢᱮᱱᱟᱜᱼᱟ; ᱟᱢ ᱠᱷᱟᱹᱛᱮ ᱥᱮᱵᱟ ᱞᱟᱹᱜᱤᱫ ᱱᱤᱛᱚᱜ ᱞᱤᱥᱴ ᱧᱮᱞ ᱢᱮ᱾

ᱠᱷᱟᱹᱛᱮᱭᱟᱹ ᱪᱮᱫ ᱠᱟᱹᱢᱤ ᱞᱟᱹᱠᱛᱤ

1. ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱠᱷᱟᱱ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱚᱭᱮᱥ (section 31(3)(f)), ᱥᱟᱱᱟᱢ ᱥᱮ ᱥᱮᱵᱟ ᱧᱟᱢ ᱠᱷᱚᱱ 30 ᱢᱟᱦᱟ ᱵᱷᱤᱛᱤᱨ (Rule 47A, 1 ᱱᱚᱵᱷᱮᱢᱵᱚᱨ 2024 ᱠᱷᱚᱱ)᱾ ᱩᱱᱟ self-invoice.niveshsahayak.in ᱨᱮ ᱛᱮᱭᱟᱨ ᱢᱮ᱾
2. ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱮᱢ ᱚᱠᱛᱚ ᱮᱢ ᱣᱟᱹᱪᱟᱹᱨ (section 31(3)(g))᱾ voucher.niveshsahayak.in ᱨᱮ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱴᱤᱠ ᱢᱮᱱᱟᱜᱼᱟ᱾
3. GSTR-3B ᱴᱮᱵᱩᱞ 3.1(d) ᱨᱮ GST ᱱᱟᱜᱫ ᱨᱮ ᱮᱢ ᱢᱮ; ᱚᱱᱟ ᱞᱟᱹᱜᱤᱫ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱵᱮᱵᱷᱟᱨ ᱫᱟᱲᱮᱭᱟᱜ ᱵᱟᱝ᱾
4. ᱯᱩᱨᱪᱮᱥ ᱵᱮᱯᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱟᱨ ᱵᱞᱚᱠ ᱵᱟᱝ ᱠᱷᱟᱱ, ᱴᱮᱵᱩᱞ 4(A)(3) ᱨᱮ ᱢᱤᱫ ᱯᱟᱱᱛᱮ ᱯᱮᱴᱷᱟ ITC ᱞᱮᱠᱟ ᱞᱟᱦᱟ ᱢᱮ᱾

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ

ᱞᱩᱰᱷᱤᱭᱟᱱᱟ ᱨᱮᱭᱟᱜ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱟᱠᱟᱱ ᱠᱯᱲᱟ ᱫᱚᱠᱟᱱ ᱢᱤᱫ ᱵᱤᱱ-ᱨᱮᱡᱤᱥᱴᱟᱨ ᱡᱚᱢᱤ ᱢᱮᱱᱮᱛᱼᱟ ᱥᱟᱶ ᱢᱟᱦᱟ ᱞᱮᱠᱟ ₹40,000 ᱵᱷᱟᱲᱟ ᱮᱢᱟ᱾ ᱢᱟᱦᱟ ᱪᱟᱸᱫᱚ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱚᱭᱮᱥ ᱛᱮᱭᱟᱨ ᱮᱫᱟ, 18% GST ₹7,200 (CGST ₹3,600 + SGST ₹3,600) GSTR-3B ᱛᱮ ᱱᱟᱜᱫ ᱨᱮ ᱮᱢᱟ, ᱟᱨ ₹7,200 ITC ᱞᱮᱠᱟ ᱫᱩᱦᱲᱟᱹ ᱞᱟᱦᱟᱭ᱾ ᱥᱟᱯᱷᱟ ᱠᱷᱚᱨᱚᱪ ᱡᱤᱨᱳ, ᱢᱮᱱᱠᱷᱟᱱ ᱱᱟᱜᱫ ᱯᱟᱹᱦᱤᱞ ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ, ᱟᱨ ᱪᱷᱚᱰᱚᱜ ᱠᱷᱟᱱ ᱥᱩᱫ ᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱦᱚᱨᱟ ᱦᱩᱭᱩᱜᱼᱟ᱾

ᱦᱤᱥᱟᱹᱵ ᱨᱮ ᱧᱮᱞ ᱢᱮ

GSTR-3B ᱦᱤᱥᱟᱹᱵ ᱫᱚ ᱟᱢᱟᱜ ᱥᱮᱣ ᱟᱠᱟᱱ ᱥᱮᱞᱯᱷ ᱤᱱᱵᱚᱭᱮᱥ ᱟᱨ ᱣᱟᱹᱪᱟᱹᱨ ᱠᱷᱚᱱ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱴᱮᱠᱥ ᱞᱟᱦᱟᱭ ᱟᱨ ᱱᱟᱜᱫ ᱨᱮ ᱮᱢ ᱞᱟᱹᱠᱛᱤ ᱞᱮᱠᱟ ᱫᱮᱠᱷᱟᱣᱟ᱾