ꯊꯥ ꯑꯍꯨꯝ ꯈꯨꯗꯤꯡ CMP-08 ꯊꯤꯕꯒꯤ ꯃꯑꯣꯡ

ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯑꯃꯅ ꯃꯍꯧꯁꯥꯒꯤ GST ꯒꯤ ꯃꯍꯨꯠꯇ ꯊꯥ ꯑꯍꯨꯝ ꯈꯨꯗꯤꯡ CMP-08 ꯅ ꯇꯔꯅꯑꯣꯚꯔꯒꯤ ꯑꯄꯤꯛꯄ ꯂꯦꯞꯄ ꯄꯔꯁꯦꯟꯇ ꯑꯃ ꯄꯤꯏ꯫ ꯇꯨꯜ ꯑꯁꯤꯅ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏꯁꯤꯡ ꯄꯨꯟꯁꯤꯟꯗꯨꯅ ꯀꯔꯤ ꯄꯤꯒꯗꯒꯦ ꯎꯠꯂꯤ꯫

ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ

ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯁꯦꯝꯕꯤꯌꯨ꯫ ꯑꯩꯒꯤ ꯗꯦꯇꯥꯗ ꯅꯍꯥꯛꯀꯤ ꯔꯦꯖꯤꯁ꯭ꯇ꯭ꯔꯦꯁꯟ Composition ꯊꯝꯕꯤꯌꯨ; ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ ꯕꯤꯂꯤꯡ ꯑꯃꯁꯨꯡ ꯀꯦꯁ ꯃꯦꯃꯣꯅ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯅꯣꯠꯀ ꯂꯣꯌꯅꯅ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯁꯦꯝꯃꯤ꯫
ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯀꯤ ꯃꯈꯜ ꯈꯟꯕꯤꯌꯨ꯫ ꯂꯥꯏꯁꯦꯜ ꯃꯤ 1%, ꯃꯦꯅꯨꯐꯦꯛꯆꯔꯔ 1%, ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯠ 5%, ꯅꯠꯇ꯭ꯔꯒ ₹50 ꯂꯥꯈꯀꯤ ꯁ꯭ꯀꯤꯃꯒꯤ ꯃꯈꯥꯗ ꯁꯔꯕꯤꯁ ꯄꯤꯕ ꯃꯤ 6% (CGST ꯑꯃꯁꯨꯡ SGST ꯄꯨꯟꯅ)꯫
ꯊꯥ ꯑꯍꯨꯝ ꯈꯟꯕꯤꯌꯨ꯫ ꯑꯦꯞꯔꯤꯜ–ꯖꯨꯟ, ꯖꯨꯂꯥꯏ–ꯁꯦꯞꯇꯦꯝꯕꯔ, ꯑꯣꯛꯇꯣꯕꯔ–ꯗꯤꯁꯦꯝꯕꯔ ꯅꯠꯇ꯭ꯔꯒ ꯖꯥꯅꯨꯋꯥꯔꯤ–ꯃꯥꯔꯆ꯫
ꯕꯣꯛꯁꯁꯤꯡ ꯆꯦꯛ ꯇꯧꯕꯤꯌꯨ꯫ ꯑꯦꯛꯖꯦꯝꯞꯠ ꯌꯣꯟꯕ ꯃꯈꯣꯌꯒꯤ ꯃꯁꯥꯒꯤ ꯕꯣꯛꯁꯇ ꯆꯦꯟꯊꯍꯜꯂꯨ, reverse-charge ꯇꯦꯛꯁ ꯑꯃꯁꯨꯡ ꯏꯟꯇꯔꯦꯁ꯭ꯠ ꯂꯩꯔꯕꯗ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫
ꯄꯤꯗꯨꯅ ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫ ꯄꯨꯝꯅꯃꯛꯀꯤꯗꯃꯛ ꯆꯥꯂꯥꯟ ꯑꯃ ꯁꯦꯝꯕꯤꯌꯨ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ GST ꯄꯣꯔꯇꯦꯂꯗ CMP-08 ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ꯫
ꯂꯤꯃꯤꯠ ꯌꯦꯡꯁꯤꯅꯕꯤꯌꯨ꯫ ꯕꯥꯔꯅ ₹1.5 ꯀ꯭ꯔꯣꯔ (ꯅꯠꯇ꯭ꯔꯒ special category ꯁ꯭ꯇꯦꯇꯁꯤꯡꯗ ₹75 ꯂꯥꯈ) ꯂꯤꯃꯤꯇꯀꯤ ꯀꯌꯥ ꯆꯍꯤ ꯑꯁꯤꯗ ꯁꯤꯖꯤꯟꯅꯔꯦ ꯍꯥꯌꯅ ꯎꯠꯂꯤ꯫

ꯇꯧꯔꯕ ꯈꯨꯗꯝ

ꯒ꯭ꯔꯣꯁꯔꯤ ꯂꯥꯏꯁꯦꯜ ꯃꯤ ꯑꯃꯒꯤ ꯖꯨꯂꯥꯏ–ꯁꯦꯞꯇꯦꯝꯕꯔꯒꯤ ꯌꯣꯟꯕ: ₹9,00,000, ꯃꯁꯤꯒꯤ ꯃꯅꯨꯡꯗ ꯑꯅꯧꯕ ꯍꯋꯥꯏ ꯃꯍꯩ (ꯑꯦꯛꯖꯦꯝꯞꯠ) ₹2,00,000꯫ ꯇꯦꯛꯁ: ₹7,00,000 ꯒꯤ 1% = ₹7,000 (CGST ₹3,500 + SGST ₹3,500), ꯑꯣꯛꯇꯣꯕꯔ 18 ꯒꯤ ꯃꯃꯥꯡꯗ꯫

ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ

CGST Act ꯒꯤ Section 10 ꯑꯃꯁꯨꯡ Rule 62꯫ CMP-08 ꯑꯁꯤ ꯊꯥ ꯑꯍꯨꯝ ꯂꯣꯏꯔꯕ ꯃꯇꯨꯡꯒꯤ ꯊꯥꯒꯤ 18 ꯗ ꯗꯤꯌꯨ ꯑꯣꯏ; GSTR-4 ꯆꯍꯤ ꯈꯨꯗꯤꯡ ꯖꯨꯟ 30 ꯒꯤ ꯃꯃꯥꯡꯗ꯫ ꯇꯔꯅꯑꯣꯚꯔ ꯂꯤꯃꯤꯠ ꯍꯦꯟꯂꯕ ꯅꯨꯃꯤꯠꯇꯒꯤ ꯅꯍꯥꯛ ꯁ꯭ꯀꯤꯃꯗꯒꯤ ꯊꯣꯀꯏ: ꯅꯨꯃꯤꯠ 7 ꯒꯤ ꯃꯅꯨꯡꯗ CMP-04 ꯐꯥꯏꯜ ꯇꯧꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯕꯤꯌꯨ꯫

ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ

ꯕꯤꯂꯁꯤꯡꯗ GST ꯂꯧꯕ꯫ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯑꯃꯅ ꯂꯩꯕ ꯃꯤꯁꯤꯡꯗꯒꯤ ꯇꯦꯛꯁ ꯂꯧꯕ ꯌꯥꯗꯦ꯫

ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫CMP-08 ꯊꯕꯛ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ

ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ

ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯑꯃꯁꯨꯡ ꯀꯝꯄꯣꯖꯤꯁꯟꯌꯣꯟꯕ ꯃꯤ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯄꯤꯗꯦ꯫ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯗꯤꯂꯔ ꯅꯠꯇ꯭ꯔꯒ ꯑꯦꯛꯖꯦꯝꯞꯠ ꯄꯣꯠꯂꯝ ꯌꯣꯟꯕ ꯃꯤ ꯑꯃꯅ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯄꯤꯏ; GST ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ…ꯅꯍꯥꯛꯀꯤ ꯗꯤꯌꯨ ꯗꯦꯠ ꯑꯃꯁꯨꯡ ꯅꯤꯡꯁꯤꯡꯍꯟꯕꯔꯤꯇꯔꯟ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯁꯥꯡꯕ ꯂꯤꯁ꯭ꯠ ꯑꯃꯒꯤ ꯃꯍꯨꯠꯇ, ꯀꯦꯂꯦꯟꯗꯔꯅ ꯅꯍꯥꯛꯅ ꯀꯔꯝꯅ ꯐꯥꯏꯜ ꯇꯧꯕꯒꯦ ꯍꯪꯏ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ ꯇꯥꯡꯈꯛ ꯎꯠꯂꯤ, ꯂꯦꯃꯍꯧꯔꯤꯕ ꯅꯨꯃꯤꯠ ꯑꯃꯁꯨꯡ…

CMP-08 ꯍꯤꯁꯥꯕ ꯒꯤ ꯍꯦꯜꯞ ꯄꯨꯝꯅꯃꯛ · Nivesh Sahayak App ꯀꯤ ꯍꯦꯜꯞ