ᱥᱴᱚᱠ › ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ GST ᱱᱤᱭᱚᱢ

ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ GST ᱱᱤᱭᱚᱢ: ᱪᱮᱫ ᱚᱞ ᱟᱨ ᱠᱨᱮᱰᱤᱴ ᱚᱠᱛᱚ ᱨᱩᱣᱟᱹᱲᱚᱜ-ᱟ

CGST Rules ᱨᱮᱭᱟᱜ rule 56 ᱥᱴᱚᱠ ᱵᱟᱵᱚᱛ ᱪᱮᱫ ᱚᱞ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱛᱟᱜ-ᱟ, ᱛᱤᱱᱟᱹᱜ ᱫᱤᱱ ᱫᱚᱦᱚ, ᱟᱨ ᱟᱫ, ᱱᱚᱥᱴᱚ ᱥᱮ ᱢᱟᱝᱜᱟᱱ ᱮᱢ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱪᱮᱫᱟᱜ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱟᱫᱟ᱾

Rule 56: GST ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱦᱤᱥᱟᱹᱵ ᱠᱩᱞᱤᱭᱟ

CGST Rules, 2017 ᱨᱮᱭᱟᱜ rule 56(2) ᱞᱮᱠᱟᱛᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱦᱚᱲ ᱦᱮᱡ ᱟᱨ ᱪᱟᱞᱟᱜ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱥᱴᱚᱠ ᱮᱠᱟᱣᱩᱱᱴ ᱫᱚᱦᱚ ᱞᱟᱹᱠᱛᱤ᱾ ᱱᱚᱶᱟ ᱨᱮ ᱚᱯᱮᱱᱤᱝ ᱵᱮᱞᱮᱱᱥ, ᱦᱮᱡ ᱠᱟᱱ ᱡᱤᱱᱤᱥ, ᱟᱠᱟᱹᱨᱤᱧ ᱡᱤᱱᱤᱥ, ᱟᱫ, ᱠᱩᱢᱵᱽᱲᱩ, ᱱᱚᱥᱴᱚ, ᱨᱟᱭᱤᱴ-ᱚᱯᱷ ᱥᱮ ᱜᱤᱯᱷᱴ ᱥᱮ ᱯᱷᱨᱤ ᱥᱮᱢᱯᱟᱞ ᱞᱮᱠᱟ ᱮᱢ ᱠᱟᱱ ᱡᱤᱱᱤᱥ, ᱟᱨ ᱥᱴᱚᱠ ᱨᱮᱭᱟᱜ ᱵᱮᱞᱮᱱᱥ ᱧᱮᱞᱚᱜ ᱞᱟᱹᱠᱛᱤ, ᱡᱟᱦᱟᱸ ᱨᱮ ᱠᱟᱸᱪᱟ ᱡᱤᱱᱤᱥ, ᱛᱮᱭᱟᱨ ᱡᱤᱱᱤᱥ, ᱥᱠᱨᱮᱯ ᱟᱨ ᱣᱮᱥᱴᱮᱡ ᱦᱚᱸ ᱛᱟᱦᱮᱸᱱᱟ᱾

ᱠᱚᱢᱯᱚᱡᱤᱥᱚᱱ ᱥᱠᱤᱢ (section 10) ᱨᱮ ᱴᱮᱠᱥ ᱮᱢᱤᱭᱟᱹ ᱰᱤᱞᱟᱨ ᱱᱚᱶᱟ ᱥᱴᱚᱠ ᱮᱠᱟᱣᱩᱱᱴ ᱱᱤᱭᱚᱢ ᱠᱷᱚᱱ ᱵᱟᱦᱨᱮ, ᱢᱮᱱᱠᱷᱟᱱ ᱩᱱᱤ ᱮᱴᱟᱜ ᱮᱠᱟᱣᱩᱱᱴ ᱟᱨ ᱨᱮᱠᱚᱨᱰ ᱫᱚᱦᱚ ᱞᱟᱹᱠᱛᱤ᱾ ᱧᱟᱢ ᱟᱨ ᱮᱢ ᱠᱟᱱ ᱮᱰᱵᱷᱟᱱᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱠᱚᱨᱰ ᱡᱚᱛᱚ ᱦᱚᱲ ᱫᱚᱦᱚ ᱞᱟᱹᱠᱛᱤ᱾

ᱨᱮᱠᱚᱨᱰ ᱚᱠᱟᱨᱮ ᱟᱨ ᱛᱤᱱᱟᱹᱜ ᱫᱤᱱ ᱫᱚᱦᱚ

• ᱨᱮᱡᱤᱥᱴᱨᱮᱥᱚᱱ ᱨᱮ ᱩᱫᱩᱜ ᱠᱟᱱ ᱢᱩᱬᱩᱛ ᱵᱤᱡᱱᱮᱥ ᱴᱷᱟᱶ ᱨᱮ (ᱮᱴᱟᱜ ᱴᱷᱟᱶ ᱟᱡᱟᱜ ᱨᱮᱠᱚᱨᱰ ᱚᱱᱰᱮ ᱜᱮ ᱫᱚᱦᱚᱭᱟ), ᱠᱟᱜᱚᱡ ᱨᱮ ᱥᱮ ᱠᱚᱢᱯᱭᱩᱴᱟᱨ ᱨᱮ᱾
• ᱚᱱᱟ ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱮᱱᱩᱣᱟᱞ ᱨᱤᱴᱟᱨᱱ ᱰᱭᱩ ᱰᱮᱴ ᱠᱷᱚᱱ 72 ᱪᱟᱸᱫᱚ ᱦᱟᱹᱵᱤᱡ (CGST Act ᱨᱮᱭᱟᱜ section 36)᱾ ᱚᱰᱤᱴ ᱥᱮ ᱧᱮᱞ ᱡᱚᱠᱷᱟ ᱚᱯᱷᱤᱥᱟᱨ ᱱᱚᱶᱟ ᱠᱩᱞᱤ ᱫᱟᱲᱮᱭᱟᱭ᱾

ᱟᱠᱟᱹᱨᱤᱧ ᱵᱟᱹᱱᱩᱜ ᱛᱮ ᱚᱰᱚᱠ ᱠᱟᱱ ᱥᱴᱚᱠ: ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ

CGST Act ᱨᱮᱭᱟᱜ section 17(5)(h) ᱢᱮᱛᱟᱜ-ᱟ ᱟᱫ, ᱠᱩᱢᱵᱽᱲᱩ, ᱱᱚᱥᱴᱚ, ᱨᱟᱭᱤᱴ-ᱚᱯᱷ, ᱥᱮ ᱜᱤᱯᱷᱴ ᱥᱮ ᱯᱷᱨᱤ ᱥᱮᱢᱯᱟᱞ ᱞᱮᱠᱟ ᱮᱢ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱨᱮ ᱤᱱᱯᱩᱴ ᱴᱮᱠᱥ ᱠᱨᱮᱰᱤᱴ ᱵᱟᱝ ᱧᱟᱢᱚᱜ-ᱟ᱾ ᱠᱤᱨᱤᱧ ᱡᱚᱠᱷᱟ ᱠᱨᱮᱰᱤᱴ ᱟᱢ ᱤᱫᱤ ᱞᱮᱫᱟ ᱠᱷᱟᱱ, ᱡᱤᱱᱤᱥ ᱱᱚᱶᱟ ᱞᱮᱠᱟ ᱪᱟᱞᱟᱜ ᱠᱷᱟᱱ ᱚᱱᱟ ᱠᱨᱮᱰᱤᱴ ᱨᱤᱵᱷᱟᱨᱥ ᱢᱮ (ᱨᱩᱣᱟᱹᱲ ᱮᱢ ᱢᱮ)᱾ Section 17(5)(g) ᱟᱡᱟᱜ ᱵᱮᱵᱷᱟᱨ ᱡᱤᱱᱤᱥ ᱨᱮ ᱠᱨᱮᱰᱤᱴ ᱛᱚᱸᱜᱮ ᱮᱫᱟ, ᱚᱱᱟᱛᱮ ᱟᱡᱟᱜ ᱵᱮᱵᱷᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱤᱫᱤ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱦᱚᱸ ᱠᱨᱮᱰᱤᱴ ᱟᱫᱟ᱾

ᱛᱮᱭᱟᱨ ᱠᱟᱹᱢᱤ ᱨᱮ ᱥᱟᱫᱷᱟᱨᱚᱱ ᱯᱨᱚᱥᱮᱥ ᱞᱚᱥ (ᱵᱷᱟᱯ, ᱞᱚᱛᱟᱭ, ᱠᱟᱴᱟᱹᱣ) ᱟᱫ ᱥᱮ ᱱᱚᱥᱴᱚ ᱡᱤᱱᱤᱥ ᱠᱷᱚᱱ ᱮᱴᱟᱜ ᱞᱮᱠᱟ ᱵᱚᱡᱷᱟᱣᱚᱜ-ᱟ; ᱟᱢᱟᱜ ᱠᱟᱛᱷᱟ ᱨᱮ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱠᱩᱞᱤ ᱢᱮ᱾

ᱢᱤᱫ ᱠᱟᱹᱢᱤᱭᱟᱹ ᱴᱷᱮᱱ ᱥᱮᱨᱢᱟ ᱨᱮ ₹50,000 ᱦᱟᱹᱵᱤᱡ ᱜᱤᱯᱷᱴ ᱥᱟᱯᱞᱟᱭ ᱞᱮᱠᱟ ᱵᱟᱝ ᱵᱚᱡᱷᱟᱣᱚᱜ-ᱟ (CGST Act ᱨᱮᱭᱟᱜ Schedule I), ᱢᱮᱱᱠᱷᱟᱱ ᱜᱤᱯᱷᱴ ᱮᱢ ᱠᱟᱱ ᱡᱤᱱᱤᱥ ᱨᱮᱭᱟᱜ ᱠᱨᱮᱰᱤᱴ ᱫᱚ ᱛᱚᱸᱜᱮ ᱜᱮ ᱛᱟᱦᱮᱸᱱᱟ᱾ ᱱᱚᱶᱟ ᱱᱤᱭᱚᱢ ᱫᱚ ᱱᱚᱵᱷᱮᱢᱵᱚᱨ 2026 ᱞᱮᱠᱟᱛᱮ; GST ᱡᱟᱹᱥᱛᱤ ᱵᱚᱫᱚᱞᱚᱜ-ᱟ, ᱚᱱᱟᱛᱮ ᱯᱷᱟᱭᱤᱞ ᱞᱟᱦᱟ ᱨᱮ CBIC (cbic-gst.gov.in) ᱥᱮ ᱟᱢᱟᱜ ᱮᱠᱟᱣᱩᱱᱴᱮᱱᱴ ᱥᱟᱶ ᱧᱮᱞ ᱢᱮ᱾