ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱵᱤᱞ › ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱵᱤᱞ ᱯᱷᱚᱨᱢᱮᱴ
ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱵᱤᱞ ᱯᱷᱚᱨᱢᱮᱴ
ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱵᱤᱞ ᱫᱚ ᱢᱤᱫ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮᱭᱟᱜ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱠᱟᱱᱟ᱾ ᱚᱱᱟ ᱨᱮ ᱪᱮᱫ ᱛᱟᱦᱮᱸᱱ ᱞᱟᱹᱠᱛᱤ, ᱟᱨ ᱟᱢᱟᱜ ᱵᱤᱞ ᱢᱤᱞᱟᱹᱣ ᱞᱟᱹᱜᱤᱫ ᱢᱤᱫ ᱧᱮᱞ ᱞᱮᱠᱟ᱾
ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱴᱮᱠᱥ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱪᱮᱫ ᱛᱟᱦᱮᱸᱱᱟ
- ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱧᱩᱛᱩᱢ, ᱴᱷᱤᱠᱟᱹᱱᱟ ᱟᱨ GSTIN᱾
- ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ (16 ᱟᱠᱷᱚᱨ ᱦᱟᱹᱵᱤᱡ, ᱥᱟᱱᱟᱢ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱤᱭᱟᱨ ᱨᱮ ᱢᱤᱫ ᱞᱟᱜᱟᱛᱟᱨ ᱥᱤᱨᱤᱡ) ᱟᱨ ᱢᱟᱦᱟᱸ᱾
- ᱥᱟᱱᱟᱢ ᱰᱤᱥ ᱥᱮ ᱧᱩᱭ ᱡᱤᱱᱤᱥ ᱮᱞ, ᱜᱚᱱᱚᱝ ᱟᱨ ᱴᱟᱠᱟ ᱥᱟᱞᱟᱜ᱾
- ᱰᱤᱥᱠᱟᱣᱩᱱᱴ ᱢᱮᱱᱟᱜ ᱠᱷᱟᱱ, ᱴᱮᱠᱥ ᱞᱟᱦᱟ ᱨᱮ᱾
- ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ, CGST ᱟᱨ SGST (ᱥᱮ IGST) ᱩᱱᱠᱩᱣᱟᱜ ᱨᱮᱴ ᱥᱟᱞᱟᱜ, ᱟᱨ ᱡᱚᱛᱚ᱾
- ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱥᱟᱨᱵᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ SAC 9963 (accommodation, food and beverage services)᱾
- ᱠᱚᱢᱯᱟᱱᱤ ᱯᱩᱱᱟᱹ ᱦᱚᱲ GSTIN ᱮᱢ ᱞᱮᱠᱷᱟᱱ ᱚᱱᱟ, ᱡᱮᱢᱚᱱ ᱩᱱᱤ ᱱᱚᱣᱟ ᱠᱷᱚᱨᱚᱪ ᱟᱡᱟᱜ ᱦᱤᱥᱟᱹᱵ ᱨᱮ ᱩᱫᱩᱜ ᱫᱟᱲᱮᱭᱟᱜ ᱢᱟ᱾
ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱨᱮ ᱵᱤᱞ ᱫᱚ GST ᱵᱟᱹᱱᱩᱜ ᱵᱤᱞ ᱚᱯᱷ ᱥᱟᱯᱞᱟᱭ ᱠᱟᱱᱟ, ᱡᱟᱦᱟᱸ ᱨᱮ "composition taxable person, not eligible to collect tax on supplies" ᱚᱞ ᱛᱟᱦᱮᱸᱱ ᱞᱟᱹᱠᱛᱤ᱾ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱵᱟᱝ ᱨᱮᱥᱴᱩᱨᱮᱱᱴ GST ᱵᱟᱹᱱᱩᱜ ᱛᱮ ᱥᱟᱫᱷᱟ ᱵᱤᱞ ᱮᱢᱟ᱾
ᱧᱮᱞ ᱞᱮᱠᱟ (5% GST)
| ᱟᱭᱴᱮᱢ | ᱮᱞ | ᱜᱚᱱᱚᱝ | ᱴᱟᱠᱟ |
|---|---|---|---|
| Paneer tikka | 1 | 280.00 | 280.00 |
| Dal makhani | 1 | 240.00 | 240.00 |
| Butter naan | 4 | 45.00 | 180.00 |
| Sweet lassi | 2 | 90.00 | 180.00 |
- ᱡᱚᱢ ᱟᱨ ᱧᱩ ₹880.00, ᱰᱤᱥᱠᱟᱣᱩᱱᱴ 10% −₹88.00, ᱴᱮᱠᱥᱮᱵᱚᱞ ᱵᱮᱞᱭᱩ ₹792.00
- CGST 2.5% ₹19.80 + SGST 2.5% ₹19.80 = GST ₹39.60
- ᱡᱚᱛᱚ ₹831.60, ᱨᱟᱣᱩᱱᱰ ᱚᱯᱷ +₹0.40, ᱵᱤᱞ ₹832.00
(ᱰᱤᱥ ᱟᱨ ᱜᱚᱱᱚᱝ ᱠᱚ ᱫᱚ ᱧᱮᱞ ᱞᱮᱠᱟ ᱜᱮ᱾)
ᱱᱚᱣᱟ ᱵᱷᱩᱞ ᱠᱚ ᱟᱞᱚᱢ ᱠᱟᱹᱢᱤᱭᱟ
- ᱟᱞᱟᱜ ᱟᱞᱟᱜ ᱰᱤᱥ ᱨᱮ ᱟᱞᱟᱜ GST ᱨᱮᱴ᱾ ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱥᱟᱨᱵᱷᱤᱥ ᱨᱮ ᱢᱤᱫ ᱥᱟᱨᱵᱷᱤᱥ ᱞᱮᱠᱟ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱩᱜᱼᱟ: ᱯᱩᱨᱟᱹ ᱵᱤᱞ ᱨᱮ ᱢᱤᱫᱜᱮ ᱨᱮᱴ᱾
- ᱵᱟᱝ ᱠᱩᱞᱤ ᱛᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱪᱟᱨᱡᱽ ᱥᱮᱞᱮᱫ᱾ ᱱᱚᱣᱟ ᱢᱚᱱᱮ ᱨᱮᱭᱟᱜ ᱠᱟᱛᱷᱟ; ᱧᱮᱞ ᱢᱮ ᱥᱟᱨᱵᱷᱤᱥ ᱪᱟᱨᱡᱽ ᱱᱤᱭᱚᱢ᱾
- ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱵᱟᱹᱱᱩᱜ ᱛᱮ GST ᱦᱟᱛᱟᱣ, ᱥᱮ ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱨᱮ᱾ ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱵᱟᱦᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱨᱮᱥᱴᱩᱨᱮᱱᱴ ᱜᱮ GST ᱦᱟᱛᱟᱣ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾
- GST ᱵᱤᱞ ᱨᱮ ᱫᱟᱨᱩ᱾ ᱧᱩ ᱫᱟᱨᱩ GST ᱵᱟᱦᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱟᱨ ᱚᱱᱟ ᱨᱮ ᱥᱴᱮᱴ ᱴᱮᱠᱥ ᱞᱟᱹᱜᱩᱜᱼᱟ; ᱟᱢᱟᱜ ᱥᱴᱮᱴ ᱨᱮᱭᱟᱜ ᱱᱤᱭᱚᱢ ᱞᱮᱠᱟ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱵᱤᱞ GST ᱵᱤᱞ ᱠᱷᱚᱱ ᱟᱞᱟᱜ ᱵᱮᱱᱟᱣ ᱢᱮ᱾
ᱟᱢᱟᱜ ᱴᱮᱵᱩᱞ ᱠᱚᱣᱟᱜ ᱵᱤᱞᱤᱝ ᱮᱦᱚᱵ ᱢᱮ᱾ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡ ᱢᱮ