CMP-08 › ᱨᱮᱴ ᱟᱨ ᱥᱤᱢᱟ

ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱥᱠᱤᱢ ᱨᱮᱴ ᱟᱨ ᱥᱤᱢᱟ

ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱥᱠᱤᱢ ᱛᱮ ᱦᱩᱰᱤᱧ ᱵᱮᱯᱟᱨ ᱟᱡ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ᱨᱮᱭᱟᱜ ᱛᱷᱚᱲᱟ ᱯᱷᱤᱥᱫᱤ ᱞᱮᱠᱟ GST ᱮᱢᱟ, ᱪᱟᱸᱫᱚ ᱪᱟᱸᱫᱚ ᱨᱤᱴᱚᱨᱱ ᱟᱨ ᱤᱱᱵᱚᱭᱮᱥ ᱞᱮᱠᱟ ᱴᱮᱠᱥ ᱵᱟᱭ, ᱢᱤᱫ ᱠᱤᱝ ᱢᱟᱦᱟ ᱮᱢ ᱟᱨ ᱢᱤᱫ ᱥᱮᱨᱢᱟ ᱨᱤᱴᱚᱨᱱ ᱥᱟᱶ᱾

ᱨᱮᱴ (CGST + SGST/UTGST ᱢᱤᱫ ᱥᱟᱶ)

ᱵᱮᱯᱟᱨ	ᱨᱮᱴ	ᱪᱮᱫ ᱨᱮ ᱞᱟᱜᱟᱣᱟ	ᱱᱤᱭᱚᱢ
ᱵᱮᱯᱟᱨᱤ (ᱥᱟᱱᱟᱢ ᱠᱷᱟᱹᱛᱮ ᱟᱨ ᱵᱮᱪᱮ)	1%	ᱨᱟᱡᱽᱭᱚ ᱨᱮ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱥᱚᱯᱞᱟᱭ ᱨᱮᱭᱟᱜ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ (ᱪᱷᱚᱴ ᱵᱮᱪᱮ ᱨᱮ ᱴᱮᱠᱥ ᱵᱟᱝ)	CGST Rule 7, 1 ᱡᱟᱱᱩᱣᱟᱨᱤ 2018 ᱠᱷᱚᱱ
ᱛᱮᱭᱟᱨᱤ ᱠᱟᱹᱢᱤᱭᱟᱹ	1%	ᱨᱟᱡᱽᱭᱚ ᱨᱮ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ	CGST Rule 7
ᱨᱮᱥᱴᱚᱨᱮᱱᱴ ᱥᱮ ᱠᱮᱴᱟᱨᱟᱹ, ᱨᱟᱹᱥᱠᱤ ᱵᱟᱝ ᱮᱢ ᱠᱷᱟᱱ	5%	ᱨᱟᱡᱽᱭᱚ ᱨᱮ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ	CGST Rule 7
ᱥᱮᱵᱟ ᱮᱢᱤᱭᱟᱹ ᱥᱮ ᱢᱤᱱᱥᱟᱹ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ (₹50 ᱞᱟᱠᱷ ᱥᱠᱤᱢ)	6%	ᱴᱮᱠᱥ ᱞᱟᱹᱜᱤᱫ ᱥᱚᱯᱞᱟᱭ	Section 10(2A), Notification 2/2019-CT(Rate)

ᱟᱲᱟᱹ CGST ᱟᱨ ᱟᱲᱟᱹ SGST (ᱥᱮ UTGST)᱾ ᱴᱮᱠᱥ ᱟᱢᱟᱜ ᱱᱤᱡᱮᱨ ᱦᱟᱛ ᱠᱷᱚᱱ ᱮᱢ ᱦᱩᱭᱩᱜᱼᱟ: ᱠᱨᱤᱫᱟᱹᱨᱤ ᱠᱷᱚᱱ ᱞᱟᱜᱟᱣ ᱵᱟᱝ ᱫᱟᱲᱮᱭᱟᱜ᱾

ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ᱥᱤᱢᱟ

• ᱥᱟᱱᱟᱢ, ᱛᱮᱭᱟᱨᱤ ᱟᱨ ᱨᱮᱥᱴᱚᱨᱮᱱᱴ ᱞᱟᱹᱜᱤᱫ ᱯᱟᱧᱡᱟᱭ ᱥᱮᱨᱢᱟ ᱨᱮ ᱡᱚᱛᱚ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ₹1.5 ᱠᱨᱚᱲ (section 10(1))᱾
• ᱢᱤᱫ ᱪᱮᱛᱟᱱ ᱵᱤᱥᱮᱥ ᱵᱷᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱨᱮ (ᱩᱛᱛᱚᱨ-ᱯᱷᱩᱨᱤᱭ ᱨᱟᱡᱽᱭᱚ ᱟᱨ ᱮᱴᱟᱜ ᱩᱫᱩᱜ) ₹75 ᱞᱟᱠᱷ; ᱟᱢᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱞᱟᱹᱜᱤᱫ ᱥᱤᱢᱟ GST ᱯᱚᱨᱴᱟᱞ ᱨᱮ ᱧᱮᱞ ᱢᱮ᱾
• section 10(2A) ᱞᱮᱠᱟ ᱥᱮᱵᱟ ᱮᱢᱤᱭᱟᱹ ᱥᱠᱤᱢ ᱞᱟᱹᱜᱤᱫ ₹50 ᱞᱟᱠᱷ᱾
• section 10(1) ᱛᱮ ᱵᱮᱯᱟᱨᱤ ᱫᱚ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ᱨᱮᱭᱟᱜ 10% ᱥᱮ ₹5 ᱞᱟᱠᱷ ᱦᱟᱹᱵᱤᱡ ᱥᱮᱵᱟ ᱦᱚᱸ ᱮᱢ ᱫᱟᱲᱮᱭᱟᱜ, ᱡᱟᱦᱟᱸ ᱵᱟᱹᱲᱛᱤ ᱠᱟᱱᱟ ᱚᱱᱟ᱾

ᱚᱠᱟ ᱵᱟᱝ ᱵᱟᱪᱷᱟᱣ ᱫᱟᱲᱮᱭᱟᱜ

• ᱮᱴᱟᱜ ᱨᱟᱡᱽᱭᱚ ᱞᱟᱹᱜᱤᱫ ᱵᱟᱦᱨᱮ ᱥᱚᱯᱞᱟᱭ ᱮᱫᱟ ᱠᱚ ᱵᱮᱯᱟᱨ᱾
• ᱵᱷᱟᱨᱚᱛ ᱨᱮ ᱵᱟᱝ ᱛᱟᱦᱮᱱ ᱴᱮᱠᱥ ᱮᱢᱤᱭᱟᱹ (non-resident taxable person) ᱟᱨ ᱛᱷᱚᱲᱟ ᱚᱠᱛᱚ ᱞᱟᱹᱜᱤᱫ ᱵᱮᱯᱟᱨ ᱮᱫᱟ ᱠᱚ (casual taxable person)᱾
• ᱟᱭᱥ ᱠᱨᱤᱢ, ᱯᱟᱱ ᱢᱥᱟᱞᱟ ᱟᱨ ᱛᱮᱢᱟᱠᱩ ᱞᱮᱠᱟ ᱡᱷᱟᱯᱥᱟᱹ ᱥᱟᱱᱟᱢ ᱛᱮᱭᱟᱨ ᱮᱫᱟ ᱠᱚ᱾
• ᱤ-ᱠᱚᱢᱨᱥ ᱪᱟᱞᱟᱜ ᱛᱮ ᱥᱚᱯᱞᱟᱭ ᱮᱫᱟ ᱠᱚ, ᱡᱟᱦᱟᱸ ᱠᱚ ᱨᱮ ᱪᱟᱞᱟᱜ ᱫᱚ ᱴᱮᱠᱥ ᱥᱚᱨᱥ ᱨᱮ (TCS) ᱞᱟᱹᱠᱛᱤ᱾ ᱥᱟᱱᱟᱢ ᱥᱚᱯᱞᱟᱭᱟᱹᱨᱤ ᱵᱟᱝ ᱠᱷᱟᱱ, ᱡᱟᱦᱟᱸ ᱠᱚ 1 ᱟᱠᱴᱳᱵᱚᱨ 2023 ᱠᱷᱚᱱ ᱥᱚᱨᱛ ᱥᱟᱶ ᱩᱱᱠᱩ ᱛᱮ ᱵᱮᱪᱮ ᱫᱟᱲᱮᱭᱟᱜ᱾
• GST ᱞᱟᱹᱜᱤᱫ ᱴᱮᱠᱥ ᱵᱟᱝ ᱥᱟᱱᱟᱢ ᱮᱢ ᱦᱚᱲ, ᱩᱫᱟᱹᱞ ᱯᱮᱴᱨᱳᱞ ᱟᱨ ᱰᱤᱡᱮᱞ᱾

ᱩᱫᱟᱹᱦᱚᱨᱚᱬ

ᱞᱠᱷᱚᱱᱳ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱠᱤᱨᱟᱱᱟ ᱫᱚᱠᱟᱱ ᱡᱩᱞᱟᱭ–ᱥᱮᱯᱴᱮᱢᱵᱚᱨ 2026 ᱨᱮ ₹9,60,000 ᱵᱮᱪᱮ ᱞᱮᱱᱟ, ᱚᱱᱟ ᱵᱷᱤᱛᱤᱨ ₹2,10,000 ᱛᱟᱡᱟ ᱥᱟᱵᱡᱤ ᱟᱨ ᱫᱟᱱᱟ ᱪᱷᱚᱴ ᱠᱟᱱᱟ᱾ ᱴᱮᱠᱥ = ₹7,50,000 ᱨᱮᱭᱟᱜ 1% = ₹7,500 (CGST ₹3,750 + SGST ₹3,750), 18 ᱟᱠᱴᱳᱵᱚᱨ 2026 ᱦᱟᱹᱵᱤᱡ ᱮᱢ᱾ ᱩᱱᱤᱭᱟᱜ ᱢᱤᱞᱟᱹᱣ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ᱥᱟᱶ ᱢᱤᱫ ᱰᱷᱟᱵᱟ ᱫᱚ ₹9,60,000 ᱨᱮᱭᱟᱜ 5% = ₹48,000 ᱮᱢ ᱮᱫᱟ᱾