ꯁ꯭ꯇꯣꯛ › ꯁ꯭ꯇꯣꯛꯀꯤ GST ꯅꯤꯌꯃꯁꯤꯡ

ꯁ꯭ꯇꯣꯛꯀꯤ GST ꯅꯤꯌꯃꯁꯤꯡ: ꯀꯔꯤ ꯏꯒꯗꯒꯦ ꯑꯃꯁꯨꯡ ꯀ꯭ꯔꯦꯗꯤꯠ ꯀꯗꯥꯏꯗ ꯍꯜꯂꯛꯀꯅꯤ

CGST Rules ꯀꯤ rule 56 ꯅ ꯁ꯭ꯇꯣꯛꯀꯤ ꯃꯔꯃꯗ ꯀꯔꯤ ꯏꯅꯕ ꯍꯥꯌꯕꯒꯦ, ꯀꯌꯥ ꯃꯇꯝ ꯊꯝꯒꯗꯒꯦ, ꯑꯃꯁꯨꯡ ꯃꯥꯡꯈꯤꯕ, ꯃꯥꯡꯍꯟꯈꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯑꯔꯥꯏꯕ ꯄꯤꯈꯤꯕ ꯄꯣꯠꯅ ꯀꯔꯤꯒꯤ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯥꯡꯍꯜꯂꯤꯕꯅꯣ꯫

Rule 56: GST ꯅ ꯁ꯭ꯇꯣꯛꯀꯤ ꯍꯤꯁꯥꯕ ꯍꯥꯏꯔꯤ

CGST Rules, 2017 ꯒꯤ rule 56(2) ꯃꯇꯨꯡ ꯏꯟꯅ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯃꯤꯑꯣꯏꯅ ꯂꯥꯀꯄ ꯑꯃꯁꯨꯡ ꯆꯠꯈꯤꯕ ꯄꯣꯠꯀꯤ ꯁ꯭ꯇꯣꯛ ꯑꯦꯀꯥꯎꯟꯠ ꯊꯝꯒꯗꯕꯅꯤ꯫ ꯃꯁꯤꯗ ꯑꯣꯄꯅꯤꯡ ꯕꯦꯂꯦꯟꯁ, ꯂꯥꯀꯄ ꯄꯣꯠ, ꯌꯣꯟꯈꯤꯕ ꯄꯣꯠ, ꯃꯥꯡꯈꯤꯕ, ꯍꯨꯅꯈꯤꯕ, ꯃꯥꯡꯍꯟꯈꯤꯕ, ꯔꯥꯏꯠ-ꯑꯣꯐ ꯇꯧꯈꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯒꯤꯐꯠ ꯅꯠꯇ꯭ꯔꯒ ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ ꯑꯣꯏꯅ ꯄꯤꯈꯤꯕ ꯄꯣꯠ, ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯣꯛꯀꯤ ꯕꯦꯂꯦꯟꯁ ꯎꯒꯗꯕꯅꯤ, ꯃꯁꯤꯗ ꯀꯆꯥ ꯃꯥꯜ, ꯁꯦꯝ ꯁꯥꯔꯕ ꯄꯣꯠ, ꯁ꯭ꯀ꯭ꯔꯦꯞ ꯑꯃꯁꯨꯡ ꯋꯦꯁ꯭ꯇꯦꯖꯁꯨ ꯌꯥꯎꯒꯅꯤ꯫

ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯀꯤꯝ (section 10) ꯗ ꯇꯦꯛꯁ ꯄꯤꯕ ꯗꯤꯂꯔꯗꯤ ꯁ꯭ꯇꯣꯛ ꯑꯦꯀꯥꯎꯟꯇꯀꯤ ꯅꯤꯌꯝ ꯑꯁꯤꯗꯒꯤ ꯃꯄꯥꯟꯗ ꯂꯩ, ꯑꯗꯨꯕꯨ ꯃꯍꯥꯛꯅ ꯑꯇꯣꯞꯄ ꯑꯦꯀꯥꯎꯟꯠ ꯑꯃꯁꯨꯡ ꯔꯦꯀꯣꯔꯗꯁꯤꯡ ꯊꯝꯒꯗꯕꯅꯤ꯫ ꯐꯪꯈꯤꯕ ꯑꯃꯁꯨꯡ ꯄꯤꯈꯤꯕ ꯑꯦꯗꯚꯥꯟꯁꯀꯤ ꯔꯦꯀꯣꯔꯗ ꯄꯨꯝꯅꯃꯛꯅ ꯊꯝꯒꯗꯕꯅꯤ꯫

ꯔꯦꯀꯣꯔꯗ ꯀꯗꯥꯏꯗ ꯑꯃꯁꯨꯡ ꯀꯌꯥ ꯃꯇꯝ ꯊꯝꯒꯗꯒꯦ

• ꯔꯦꯖꯤꯁ꯭ꯇ꯭ꯔꯦꯁꯟꯗ ꯎꯠꯈꯤꯕ ꯃꯔꯨꯑꯣꯏꯕ ꯕꯤꯖꯤꯅꯦꯁꯀꯤ ꯃꯐꯃꯗ (ꯑꯇꯣꯞꯄ ꯃꯐꯃꯁꯤꯡꯅ ꯃꯈꯣꯌꯒꯤ ꯔꯦꯀꯣꯔꯗ ꯃꯐꯝ ꯑꯗꯨꯗꯗꯨ ꯊꯝꯃꯤ), ꯀꯥꯒꯖꯗ ꯅꯠꯇ꯭ꯔꯒ ꯀꯝꯞꯌꯨꯇꯔꯗ꯫
• ꯆꯍꯤ ꯑꯗꯨꯒꯤ ꯑꯦꯅꯨꯑꯦꯜ ꯔꯤꯇꯔꯅꯒꯤ ꯗ꯭ꯌꯨ ꯗꯦꯠꯇꯒꯤ ꯊꯥ 72 ꯐꯥꯑꯣꯕ (CGST Act ꯀꯤ section 36)꯫ ꯑꯣꯗꯤꯠ ꯅꯠꯇ꯭ꯔꯒ ꯌꯦꯡꯁꯤꯟꯕꯗ ꯑꯣꯐꯤꯁꯔꯅ ꯃꯁꯤꯁꯤꯡ ꯍꯥꯏꯕ ꯌꯥꯏ꯫

ꯌꯣꯟꯗꯅ ꯊꯣꯛꯈꯤꯕ ꯁ꯭ꯇꯣꯛ: ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ

CGST Act ꯀꯤ section 17(5)(h) ꯅ ꯍꯥꯌꯔꯤ: ꯃꯥꯡꯈꯤꯕ, ꯍꯨꯅꯈꯤꯕ, ꯃꯥꯡꯍꯟꯈꯤꯕ, ꯔꯥꯏꯠ-ꯑꯣꯐ ꯇꯧꯈꯤꯕ, ꯅꯠꯇ꯭ꯔꯒ ꯒꯤꯐꯠ ꯅꯠꯇ꯭ꯔꯒ ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ ꯑꯣꯏꯅ ꯄꯤꯈꯤꯕ ꯄꯣꯠꯇ ꯏꯅꯄꯨꯠ ꯇꯦꯛꯁ ꯀ꯭ꯔꯦꯗꯤꯠ ꯐꯪꯗꯦ꯫ ꯂꯩꯕ ꯃꯇꯃꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯂꯧꯈꯤꯔꯕꯗꯤ, ꯄꯣꯠ ꯑꯁꯨꯝꯅ ꯆꯠꯂꯕꯗ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯗꯨ ꯔꯤꯚꯔꯁ ꯇꯧꯕꯤꯌꯨ (ꯍꯜꯂꯛꯇꯨꯅ ꯄꯤꯕꯤꯌꯨ)꯫ Section 17(5)(g) ꯅ ꯃꯁꯥ ꯃꯊꯟꯇꯒꯤ ꯁꯤꯖꯤꯟꯅꯕ ꯄꯣꯠꯇ ꯀ꯭ꯔꯦꯗꯤꯠ ꯊꯤꯡꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯁꯥꯒꯤ ꯁꯤꯖꯤꯟꯅꯅꯕ ꯂꯧꯈꯤꯕ ꯄꯣꯠꯅꯁꯨ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯥꯡꯍꯜꯂꯤ꯫

ꯄꯣꯠ ꯁꯦꯝꯕꯗ ꯑꯣꯏꯕ ꯃꯇꯧ ꯆꯨꯝꯕ ꯄ꯭ꯔꯣꯁꯦꯁ ꯂꯣꯁ (ꯏꯁꯤꯡ ꯂꯦꯛꯄ, ꯏꯁꯤꯡ ꯂꯩꯕ, ꯀꯛꯄ) ꯑꯁꯤ ꯃꯥꯡꯈꯤꯕ ꯅꯠꯇ꯭ꯔꯒ ꯃꯥꯡꯍꯟꯈꯤꯕ ꯄꯣꯠꯇꯒꯤ ꯇꯣꯉꯥꯟꯅ ꯂꯧꯏ; ꯅꯍꯥꯛꯀꯤ ꯊꯧꯗꯣꯛꯇ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯇ ꯍꯪꯕꯤꯌꯨ꯫

ꯊꯕꯛ ꯇꯧꯕ ꯃꯤ ꯑꯃꯗ ꯆꯍꯤ ꯑꯃꯗ ₹50,000 ꯐꯥꯑꯣꯕꯒꯤ ꯒꯤꯐꯠ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯅ ꯂꯧꯗꯦ (CGST Act ꯀꯤ Schedule I), ꯑꯗꯨꯕꯨ ꯒꯤꯐꯠ ꯄꯤꯈꯤꯕ ꯄꯣꯠꯀꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯑꯗꯨ ꯍꯧꯖꯤꯀꯁꯨ ꯊꯤꯡꯂꯤ꯫ ꯅꯤꯌꯃꯁꯤꯡ ꯑꯁꯤ ꯅꯣꯚꯦꯝꯕꯔ 2026 ꯃꯇꯨꯡ ꯏꯟꯅꯅꯤ; GST ꯃꯇꯝ ꯃꯇꯝꯗ ꯍꯣꯡꯂꯛꯂꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯐꯥꯏꯜ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯗ CBIC (cbic-gst.gov.in) ꯅꯠꯇ꯭ꯔꯒ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯀꯥꯎꯟꯇꯦꯟꯇꯒ ꯌꯦꯡꯁꯤꯟꯕꯤꯌꯨ꯫