GSTR-1 › HSN ꯁꯃꯔꯤ
GSTR-1 ꯗ HSN ꯁꯃꯔꯤ (ꯇꯦꯕꯜ 12)
ꯇꯦꯕꯜ 12 ꯗ ꯅꯍꯥꯛꯀꯤ ꯂꯧꯁꯤꯅꯕ HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯀꯣꯗ ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯔꯦꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯍꯥꯄꯆꯤꯟꯃꯤ꯫ ꯄꯣꯔꯇꯂꯅ ꯍꯧꯖꯤꯛ ꯃꯁꯤ ꯔꯤꯇꯔꯅꯒꯤ ꯑꯇꯣꯞꯄ ꯁꯔꯨꯛꯁꯤꯡ ꯂꯣꯌꯅꯅ ꯃꯥꯟꯅꯍꯟꯗꯨꯅ ꯌꯦꯡꯏ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯋꯥꯈꯜ ꯊꯃꯗꯅ ꯃꯄꯨꯡ ꯐꯪꯍꯅꯕ HSN ꯁꯃꯔꯤꯅ GSTR-1 ꯗ ꯑꯁꯣꯏꯕ ꯎꯠꯄꯒꯤ ꯃꯔꯃ ꯀꯌꯥ ꯑꯣꯏꯕ ꯃꯔꯝ ꯑꯃꯅꯤ꯫
ꯃꯁꯤꯡ ꯀꯌꯥ?
| ꯃꯃꯥꯡꯒꯤ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯏꯌꯔꯒꯤ ꯄꯨꯝꯅꯃꯛ ꯇꯔꯅꯑꯣꯚꯔ | ꯕꯤꯜ ꯑꯃꯁꯨꯡ ꯇꯦꯕꯜ 12 ꯗ HSN / SAC ꯒꯤ ꯃꯁꯤꯡ |
|---|---|
| ₹5 ꯀ꯭ꯔꯣꯔ ꯐꯥꯑꯣꯕ | B2B ꯁꯞꯂꯥꯏꯗ ꯃꯁꯤꯡ 4 (B2C ꯗ ꯑꯄꯥꯝꯕꯗ) |
| ₹5 ꯀ꯭ꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯃꯤ | ꯁꯞꯂꯥꯏ ꯄꯨꯝꯅꯃꯛꯇ ꯃꯁꯤꯡ 6 |
ꯃꯁꯤ Notification 78/2020-Central Tax ꯗꯒꯤ, 1 ꯑꯦꯞꯔꯤꯜ 2021 ꯗꯒꯤ ꯆꯠꯂꯤ꯫ ꯃꯤꯅꯤꯃꯃꯗꯒꯤ ꯍꯦꯟꯅ ꯃꯁꯤꯡ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ ꯁꯤꯖꯤꯟꯅꯕ ꯌꯥꯏ (ꯃꯁꯤꯡ 8 ꯀꯣꯗꯁꯨ ꯆꯠꯀꯅꯤ)꯫ ꯃꯦꯀꯔꯗ ꯅꯍꯥꯛꯀꯤ ꯃꯐꯝ ꯍꯣꯡꯗꯣꯀꯎ, ꯑꯗꯨꯅ ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛ ꯆꯦꯛ ꯇꯧꯒꯅꯤ꯫
ꯈꯥ ꯑꯅꯤ: B2B ꯑꯃꯁꯨꯡ B2C
GSTN ꯅ 2025 ꯒꯤ ꯍꯧꯔꯀꯄꯗ Phase III ꯁꯣꯏꯗꯣꯛꯄꯁꯤꯡ ꯆꯠꯍꯅꯈꯤꯕ ꯃꯇꯨꯡꯗꯒꯤ ꯇꯦꯕꯜ 12 ꯗ ꯇꯦꯕ ꯑꯅꯤ ꯂꯩ: B2B (ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯄꯣꯠ ꯂꯧꯕꯒꯤ ꯕꯤꯜ, SEZ ꯑꯃꯁꯨꯡ ꯗꯤꯃꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯂꯣꯌꯅꯅ, ꯑꯃꯁꯨꯡ ꯃꯈꯣꯌꯒꯤ ꯅꯣꯠ) ꯑꯃꯁꯨꯡ B2C (ꯑꯇꯣꯞꯄ ꯄꯨꯝꯅꯃꯛ, ꯆꯥꯎꯕ ꯅꯠꯇꯕ ꯑꯃꯁꯨꯡ ꯆꯥꯎꯕ B2C ꯕꯤꯜ ꯂꯣꯌꯅꯅ)꯫ ꯔꯤꯇꯔꯅꯒꯤ ꯃꯐꯝ ꯀꯅꯥꯒꯨꯝꯕꯗ B2B ꯕꯤꯜ ꯎꯠꯂꯕꯗ B2B ꯇꯦꯕ ꯑꯗꯨ ꯍꯥꯡꯗꯣꯛꯅ ꯊꯃꯕ ꯌꯥꯗꯦ꯫ ꯃꯦꯀꯔꯅ ꯈꯥ ꯑꯅꯤꯃꯛ ꯃꯄꯨꯡ ꯐꯪꯍꯜꯂꯤ, ꯑꯃꯁꯨꯡ ꯑꯣꯐꯂꯥꯏꯟ ꯇꯨꯂꯗ ꯃꯈꯣꯌ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯁꯤꯠ ꯑꯃꯑꯃ ꯂꯩ: hsn(b2b) ꯑꯃꯁꯨꯡ hsn(b2c)꯫
ꯂꯥꯏꯟ ꯈꯨꯗꯤꯡꯃꯛꯇ ꯀꯔꯤ ꯃꯊꯧ ꯇꯥꯕꯅꯣ
- HSN ꯅꯠꯇ꯭ꯔꯒ SAC ꯀꯣꯗ, ꯄꯣꯔꯇꯂꯒꯤ ꯂꯤꯁ꯭ꯠꯗꯒꯤ ꯍꯣꯡꯗꯣꯀꯇꯨꯅ꯫
- ꯇꯦꯛꯁꯀꯤ ꯔꯦꯠ꯫ HSN ꯑꯃꯗꯨꯃꯛ ꯔꯦꯠ ꯑꯅꯤꯗ ꯂꯧꯁꯤꯅꯕꯗ ꯂꯥꯏꯟ ꯑꯅꯤ ꯑꯣꯏ꯫
- UQC (ꯌꯨꯅꯤꯠ ꯀꯣꯌꯥꯟꯇꯤꯇꯤ ꯀꯣꯗ), ꯈꯨꯗꯝ NOS-NUMBERS, KGS-KILOGRAMS, LTR-LITRES, MTR-METERS꯫ ꯃꯦꯀꯔꯅ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯂꯒꯤ ꯌꯨꯅꯤꯠ ꯀꯣꯗ ꯑꯁꯤꯁꯤꯡꯗ ꯍꯣꯡꯗꯣꯛꯅꯤ; ꯃꯗꯨꯅ ꯃꯤꯡ ꯈꯉꯗꯕ ꯌꯨꯅꯤꯠ OTH-OTHERS ꯑꯣꯏꯔꯀꯏ꯫
- ꯄꯨꯝꯅꯃꯛꯀꯤ ꯃꯁꯤꯡ꯫ ꯁꯔꯚꯤꯁꯇ (99 ꯅ ꯍꯧꯔꯕ ꯀꯣꯗꯇ) ꯌꯨꯅꯤꯠ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯍꯥꯡꯗꯣꯛꯅ ꯊꯃꯒꯅꯤ꯫
- ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯂꯨ ꯑꯃꯁꯨꯡ IGST, CGST ꯑꯃꯁꯨꯡ SGST/UTGST ꯒꯤ ꯃꯁꯤꯡ꯫
ꯈꯨꯗꯝ
₹2 ꯀ꯭ꯔꯣꯔ ꯇꯔꯅꯑꯣꯚꯔꯒꯤ ꯍꯥꯔꯗꯋꯦꯔ ꯗꯣꯀꯥꯟ ꯑꯃꯅ ꯑꯣꯛꯇꯣꯕꯔꯗ ꯂꯧꯁꯤꯅꯈꯤ: GSTIN ꯂꯩꯕ ꯀꯟꯇ꯭ꯔꯥꯛꯇꯔ ꯑꯅꯤꯗ ₹60,000 ꯒꯤ PVC ꯄꯥꯏꯞ (HSN 3917, 18%), ꯋꯣꯀ-ꯏꯟ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯗ ꯄꯥꯏꯞ ꯃꯈꯣꯌꯃꯛ ₹25,000 ꯒꯤ; ꯑꯃꯁꯨꯡ GSTIN ꯂꯩꯕ ꯕꯤꯜꯗꯔ ꯑꯃꯗ ₹10,000 ꯒꯤ ꯐꯤꯇꯤꯡ ꯂꯦꯕꯔ (SAC 9954, 18%)꯫ ꯇꯦꯕꯜ 12 B2B ꯗ ꯂꯥꯏꯟ ꯑꯅꯤ: 3917, 18%, ₹60,000 ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯂꯣꯌꯅꯅ; ꯑꯃꯁꯨꯡ 9954, 18%, ₹10,000 ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ ꯂꯩꯇꯅ꯫ ꯇꯦꯕꯜ 12 B2C ꯗ ꯂꯥꯏꯟ ꯑꯃ: 3917, 18%, ₹25,000꯫
ꯃꯇꯧ ꯑꯁꯣꯏꯕꯁꯤꯡ
- HSN ꯁꯃꯔꯤꯒꯤ ꯄꯨꯝꯅꯃꯛ B2B, B2C ꯑꯃꯁꯨꯡ ꯅꯣꯠ ꯇꯦꯕꯜꯁꯤꯡ ꯂꯣꯌꯅꯅ ꯃꯥꯟꯅꯗꯕ: ꯃꯇꯧ ꯑꯁꯤ ꯀ꯭ꯔꯦꯗꯤꯠ ꯅꯣꯠ ꯑꯃ ꯇꯦꯕꯜ 12 ꯗꯒꯤ ꯊꯥꯗꯣꯛꯂꯕꯅꯤ (ꯃꯗꯨꯅ HSN ꯒꯤ ꯄꯨꯝꯅꯃꯛ ꯍꯦꯟꯊꯣꯀꯍꯜꯂꯤ)꯫
- ꯑꯔꯕ ꯕꯤꯂꯗ ꯃꯁꯤꯡ ꯑꯅꯤ, ꯅꯠꯇ꯭ꯔꯒ ꯁꯦꯝꯕ ꯀꯣꯗ꯫ My data ꯗ ꯑꯥꯏꯇꯦꯝ ꯑꯗꯨ ꯑꯃꯨꯛ ꯑꯣꯏꯕ ꯑꯣꯏꯍꯅꯕꯤꯌꯨ, ꯑꯗꯨꯅ ꯑꯅꯧꯕ ꯕꯤꯂꯁꯤꯡ ꯑꯆꯨꯝꯕ ꯑꯣꯏꯒꯅꯤ꯫
- ꯁꯔꯚꯤꯁꯇ ꯃꯁꯤꯡ ꯏꯕ, ꯅꯠꯇ꯭ꯔꯒ ꯄꯣꯠꯇ ꯌꯨꯅꯤꯠ ꯄꯤꯗꯕ꯫
- ꯂꯥꯏꯟ ꯑꯃꯗ ꯇꯥꯎꯅꯕ ꯔꯦꯠꯁꯤꯡ꯫ ꯔꯦꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯂꯥꯏꯟ ꯃꯊꯧ ꯇꯥꯏ꯫