CMP-08 › ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ

ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱵᱮᱯᱟᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ

ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱵᱮᱯᱟᱨᱤ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱠᱷᱚᱱ GST ᱵᱟᱝ ᱞᱟᱜᱟᱣ ᱫᱟᱲᱮᱭᱟᱜ, ᱚᱱᱟᱛᱮ ᱵᱮᱪᱮ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱜᱚᱡ ᱫᱚ ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ, ᱴᱮᱠᱥ ᱤᱱᱵᱚᱭᱮᱥ ᱵᱟᱝ᱾

ᱵᱤᱞ ᱨᱮ ᱪᱮᱫ ᱫᱮᱠᱷᱟᱣ ᱞᱟᱹᱠᱛᱤ

• ᱪᱮᱛᱟᱱ ᱨᱮ “composition taxable person, not eligible to collect tax on supplies” ᱢᱮᱱ ᱥᱟᱵᱟᱫ (section 31(3)(c) ᱟᱨ Rule 49)᱾
• ᱟᱢᱟᱜ ᱧᱩᱛᱩᱢ, ᱴᱷᱟᱶ ᱟᱨ GSTIN; ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ; ᱠᱨᱤᱫᱟᱹᱨᱤ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ (GSTIN ᱢᱮᱱᱟᱜ ᱠᱷᱟᱱ ᱦᱚᱸ); ᱵᱟᱛᱟᱣ, HSN, ᱢᱟᱛᱨᱟ ᱟᱨ ᱢᱚᱞ᱾
• GST ᱨᱮᱴ ᱥᱮ GST ᱯᱮᱴᱷᱟ ᱵᱟᱝ᱾

ᱵᱤᱞᱤᱝ ᱢᱮᱠᱟᱨ ᱫᱚ ᱱᱚᱶᱟ ᱱᱳᱴ ᱥᱟᱶ ᱵᱤᱞ ᱚᱯᱷ ᱥᱚᱯᱞᱟᱭ ᱛᱮᱭᱟᱨ ᱮᱫᱟ ᱚᱠᱛᱚ My data ᱨᱮ ᱟᱢᱟᱜ ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ “Composition” ᱥᱮᱴ ᱞᱮᱱᱟ ᱠᱷᱟᱱ᱾

ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱵᱮᱯᱟᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱮᱴᱟᱜ ᱱᱤᱭᱚᱢ

• ᱟᱢᱟᱜ ᱢᱩᱞ ᱵᱮᱯᱟᱨ ᱴᱷᱟᱶ ᱟᱨ ᱮᱴᱟᱜ ᱡᱚᱛᱚ ᱴᱷᱟᱶ ᱨᱮ ᱥᱟᱭᱤᱱᱵᱳᱨᱰ ᱨᱮ “composition taxable person” ᱚᱞ ᱢᱮ (Rule 5(1)(g))᱾
• ᱯᱩᱨᱪᱮᱥ ᱨᱮ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ᱾ ᱟᱢᱟᱜ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱦᱚᱸ ᱟᱢ ᱠᱷᱚᱱ ᱠᱨᱤᱫ ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ ᱞᱟᱦᱟ ᱫᱟᱲᱮᱭᱟᱜ᱾
• ᱩᱫᱩᱜ ᱟᱠᱟᱱ ᱯᱩᱨᱪᱮᱥ ᱨᱮ ᱨᱤᱵᱷᱟᱨᱥ ᱪᱟᱨᱡ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱪᱟᱞᱩ ᱛᱟᱦᱮᱱᱟ, ᱥᱟᱫᱷᱟᱨᱚᱬ GST ᱨᱮᱴ ᱛᱮ, CMP-08 ᱛᱮ ᱱᱟᱜᱫ ᱨᱮ ᱮᱢ᱾
• ᱢᱤᱫ PAN, ᱢᱤᱫ ᱥᱠᱤᱢ: ᱟᱢᱟᱜ PAN ᱛᱮ ᱢᱤᱫ ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱵᱟᱦᱨᱮ ᱥᱮᱱ ᱠᱷᱟᱱ, ᱡᱚᱛᱚ ᱵᱟᱦᱨᱮ ᱠᱟᱱᱟ᱾

ᱵᱤᱞ ᱨᱮᱭᱟᱜ ᱪᱮᱛᱟᱱ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ