CMP-08 › ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯂꯤꯃꯤꯠ

ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯝ ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯂꯤꯃꯤꯠ

ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯝ ꯅ ꯆꯥꯎꯕ ꯅꯠꯇꯕ ꯕꯤꯖꯅꯦꯁ ꯑꯃꯗ ꯊꯥ ꯈꯨꯗꯤꯡꯒꯤ ꯔꯤꯇꯔꯅ ꯑꯃꯁꯨꯡ ꯏꯅꯚꯣꯏꯁ ꯂꯦꯕꯦꯂꯒꯤ ꯇꯦꯛꯁꯀꯤ ꯃꯍꯨꯠꯇ, ꯀꯣꯋꯥꯔꯇꯔꯗ ꯄꯦꯃꯦꯟꯠ ꯑꯃꯁꯨꯡ ꯆꯍꯤꯗ ꯔꯤꯇꯔꯅ ꯑꯃꯒꯥ ꯂꯣꯌꯅꯅ, ꯇꯔꯅꯑꯣꯚꯔꯒꯤ ꯆꯥꯎꯕ ꯅꯠꯇꯕ ꯁꯦꯜ ꯁꯟꯅ GST ꯄꯤꯕ ꯌꯥꯍꯜꯂꯤ꯫

ꯔꯦꯠ (CGST + SGST/UTGST ꯄꯨꯟꯅ)

ꯕꯤꯖꯅꯦꯁ	ꯔꯦꯠ	ꯀꯅꯥꯒꯤ ꯃꯊꯛꯇ ꯂꯦꯞꯂꯤꯅꯣ	ꯅꯤꯌꯝ
ꯇ꯭ꯔꯦꯗꯔ (ꯒꯨꯗꯁ ꯂꯧꯗꯨꯅ ꯂꯧꯁꯤꯅꯕ)	1%	ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯗ ꯇꯦꯛꯁ ꯂꯩꯕ ꯁꯞꯂꯥꯏꯒꯤ ꯇꯔꯅꯑꯣꯚꯔ (ꯊꯥꯗꯣꯛꯂꯕ ꯂꯧꯁꯤꯅꯕꯗ ꯇꯦꯛꯁ ꯂꯩꯇꯦ)	CGST Rule 7, 1 ꯖꯥꯅꯨꯋꯥꯔꯤ 2018 ꯗꯒꯤ
ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯔ	1%	ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯗ ꯇꯔꯅꯑꯣꯚꯔ	CGST Rule 7
ꯑꯉꯥꯡ ꯄꯤꯗꯕ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯠ ꯅꯠꯇ꯭ꯔꯒ ꯀꯦꯇꯔꯔ	5%	ꯁ꯭ꯇꯦꯠ ꯑꯗꯨꯗ ꯇꯔꯅꯑꯣꯚꯔ	CGST Rule 7
ꯁꯔꯚꯤꯁ ꯄ꯭ꯔꯣꯚꯥꯏꯗꯔ ꯅꯠꯇ꯭ꯔꯒ ꯃꯤꯛꯁ ꯁꯞꯂꯥꯌꯔ (₹50 ꯂꯥꯈ ꯁ꯭ꯀꯤꯝ)	6%	ꯇꯦꯛꯁ ꯂꯩꯕ ꯁꯞꯂꯥꯏ	ꯗꯥꯔꯥ 10(2A), Notification 2/2019-CT(Rate)

ꯃꯁꯤꯡ ꯑꯃꯗ CGST ꯑꯃꯁꯨꯡ ꯑꯃꯗ SGST (ꯅꯠꯇ꯭ꯔꯒ UTGST)꯫ ꯇꯦꯛꯁ ꯑꯁꯤ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯈꯨꯠꯇꯒꯤ ꯆꯠꯂꯤ: ꯃꯁꯤ ꯀꯁ꯭ꯇꯃꯔꯗꯒꯤ ꯆꯥꯔꯖ ꯇꯧꯕ ꯉꯃꯗꯦ꯫

ꯇꯔꯅꯑꯣꯚꯔ ꯂꯤꯃꯤꯠ

• ꯒꯨꯗꯁ, ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯔ ꯑꯃꯁꯨꯡ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯠꯀꯤꯗꯃꯛ ꯃꯃꯥꯡꯒꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯗ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯇꯔꯅꯑꯣꯚꯔ ₹1.5 ꯀ꯭ꯔꯣꯔ (ꯗꯥꯔꯥ 10(1))꯫
• ꯁ꯭ꯄꯦꯁꯤꯌꯦꯜ ꯀꯦꯇꯦꯒꯣꯔꯤ ꯁ꯭ꯇꯦꯠ ꯈꯔꯗ (ꯅꯣꯔꯊ-ꯏꯁ꯭ꯇ ꯁ꯭ꯇꯦꯠꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯈꯤꯕ ꯑꯇꯣꯞꯄꯁꯤꯡ) ₹75 ꯂꯥꯈ; ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠꯀꯤ ꯂꯤꯃꯤꯠ GST ꯄꯣꯔꯇꯂꯗ ꯌꯦꯡꯕꯤꯌꯨ꯫
• ꯗꯥꯔꯥ 10(2A) ꯃꯇꯨꯡ ꯏꯟꯅ ꯁꯔꯚꯤꯁ ꯄ꯭ꯔꯣꯚꯥꯏꯗꯔꯁꯤꯡꯒꯤ ꯁ꯭ꯀꯤꯃꯒꯤꯗꯃꯛ ₹50 ꯂꯥꯈ꯫
• ꯗꯥꯔꯥ 10(1) ꯃꯅꯨꯡꯒꯤ ꯇ꯭ꯔꯦꯗꯔ ꯑꯃꯅ ꯇꯔꯅꯑꯣꯚꯔꯒꯤ 10% ꯅꯠꯇ꯭ꯔꯒ ₹5 ꯂꯥꯈ, ꯀꯅꯥ ꯍꯦꯟꯅ ꯃꯃꯤꯅꯣ ꯑꯗꯨ ꯐꯥꯑꯣꯕ ꯁꯔꯚꯤꯁ ꯄꯤꯕ ꯌꯥꯏ꯫

ꯀꯅꯥ ꯍꯣꯡꯗꯣꯛꯅꯕ ꯉꯃꯗꯕꯅꯣ

• ꯁ꯭ꯇꯦꯠ ꯑꯅꯤꯒꯤ ꯃꯔꯛꯇ ꯑꯥꯎꯇꯋꯥꯔꯗ ꯁꯞꯂꯥꯏ ꯇꯧꯔꯤꯕ ꯕꯤꯖꯅꯦꯁ꯫
• ꯅꯣꯟ-ꯔꯤꯖꯤꯗꯦꯟꯠ ꯇꯦꯛꯁꯦꯕꯜ ꯄꯔꯁꯟ ꯑꯃꯁꯨꯡ ꯀꯦꯖꯨꯌꯥꯜ ꯇꯦꯛꯁꯦꯕꯜ ꯄꯔꯁꯟ꯫
• ꯑꯥꯏꯁ ꯀ꯭ꯔꯤꯝ, ꯄꯥꯟ ꯃꯁꯥꯂꯥ ꯑꯃꯁꯨꯡ ꯇꯣꯕꯦꯀꯣ ꯄ꯭ꯔꯣꯗꯛꯇ ꯑꯣꯏꯕ ꯅꯣꯇꯤꯐꯥꯏ ꯇꯧꯈꯤꯕ ꯒꯨꯗꯁꯀꯤ ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯔꯁꯤꯡ꯫
• ꯇꯦꯛꯁ ꯂꯧꯃꯤ ꯃꯐꯝꯗ ꯀꯂꯦꯛꯇ ꯇꯧꯒꯗꯕ ꯏ-ꯀꯃꯔꯁ ꯑꯣꯄꯔꯦꯇꯔꯁꯤꯡꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯒꯤ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ, ꯒꯨꯗꯁ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ ꯅꯠꯇꯕ, ꯃꯈꯣꯌꯅ 1 ꯑꯣꯛꯇꯣꯕꯔ 2023 ꯗꯒꯤ ꯂꯝꯕꯤ ꯈꯔꯥ ꯂꯧꯗꯨꯅ ꯃꯈꯣꯌꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯒꯤ ꯂꯧꯁꯤꯅꯕ ꯌꯥꯏ꯫
• GST ꯃꯅꯨꯡꯗ ꯇꯦꯛꯁ ꯂꯩꯇꯕ ꯒꯨꯗꯁꯀꯤ ꯁꯞꯂꯥꯌꯔꯁꯤꯡ, ꯈꯨꯗꯝ ꯑꯣꯏꯅ ꯄꯦꯇ꯭ꯔꯣꯜ ꯑꯃꯁꯨꯡ ꯗꯤꯖꯦꯜ꯫

ꯈꯨꯗꯝ

ꯂꯀꯅꯧꯒꯤ ꯀꯤꯔꯥꯅꯥ ꯗꯣꯀꯥꯟ ꯑꯃꯅ ꯖꯨꯂꯥꯏ–ꯁꯦꯞꯇꯦꯝꯕꯔ 2026 ꯗ ₹9,60,000 ꯂꯧꯁꯤꯅꯈꯤ, ꯃꯗꯨꯒꯤ ₹2,10,000 ꯑꯁꯤ ꯊꯥꯗꯣꯛꯂꯕ ꯐ꯭ꯔꯦꯁ ꯚꯦꯖꯤꯇꯦꯕꯜ ꯑꯃꯁꯨꯡ ꯆꯥꯕ ꯁꯛꯇꯤꯅꯤ꯫ ꯇꯦꯛꯁ = ₹7,50,000 ꯒꯤ 1% = ₹7,500 (CGST ₹3,750 + SGST ₹3,750), 18 ꯑꯣꯛꯇꯣꯕꯔ 2026 ꯐꯥꯑꯣꯕ꯫ ꯇꯔꯅꯑꯣꯚꯔ ꯃꯥꯟꯅꯕ ꯍꯥꯎꯁ ꯑꯃꯅ ₹9,60,000 ꯒꯤ 5% = ₹48,000 ꯄꯤꯒꯅꯤ꯫