GSTR-1 › HSN ᱥᱟᱨᱟᱝᱥ
GSTR-1 ᱨᱮ HSN ᱥᱟᱨᱟᱝᱥ (ᱴᱮᱵᱩᱞ 12)
ᱴᱮᱵᱩᱞ 12 ᱫᱚ ᱟᱢᱟᱜ ᱵᱤᱠᱤ ᱠᱚ HSN ᱥᱮ SAC ᱠᱳᱰ ᱟᱨ ᱴᱮᱠᱥ ᱨᱮᱴ ᱞᱮᱠᱟ ᱡᱚᱛᱚ ᱮᱫᱟ᱾ ᱯᱚᱨᱴᱟᱞ ᱱᱤᱛ ᱚᱱᱟ ᱠᱚ ᱨᱤᱴᱚᱨᱱ ᱨᱮᱭᱟᱜ ᱮᱴᱟᱜ ᱵᱷᱟᱜ ᱥᱟᱶ ᱢᱤᱞᱟᱹᱣ ᱧᱮᱞᱚᱜᱼᱟ, ᱚᱱᱟᱛᱮ ᱵᱟᱝ ᱪᱤᱱᱛᱟᱹ ᱛᱮ ᱛᱮᱭᱟᱨ HSN ᱥᱟᱨᱟᱝᱥ ᱫᱚ GSTR-1 ᱨᱮ ᱵᱷᱩᱞ ᱧᱮᱞ ᱨᱮᱭᱟᱜ ᱟᱹᱰᱤ ᱥᱟᱫᱷᱟᱨᱚᱬ ᱠᱟᱨᱚᱬ ᱠᱟᱱᱟ᱾
ᱪᱮᱫ ᱮᱞ?
| ᱯᱟᱧᱡᱟᱭ ᱟᱹᱨᱤᱛ ᱥᱮᱨᱢᱟ ᱨᱮ ᱡᱚᱛᱚ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ | ᱵᱤᱞ ᱟᱨ ᱴᱮᱵᱩᱞ 12 ᱨᱮ HSN / SAC ᱮᱞ |
|---|---|
| ₹5 ᱠᱨᱚᱲ ᱦᱟᱹᱵᱤᱡ | B2B ᱥᱚᱯᱞᱟᱭ ᱞᱟᱹᱜᱤᱫ 4 ᱮᱞ (B2C ᱞᱟᱹᱜᱤᱫ ᱨᱮᱥ ᱟᱠᱟᱱ) |
| ₹5 ᱠᱨᱚᱲ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ | ᱡᱚᱛᱚ ᱥᱚᱯᱞᱟᱭ ᱞᱟᱹᱜᱤᱫ 6 ᱮᱞ |
ᱱᱚᱶᱟ ᱫᱚ Notification 78/2020-Central Tax ᱠᱷᱚᱱ ᱟᱹᱜᱩ ᱠᱟᱱᱟ, 1 ᱮᱯᱨᱤᱞ 2021 ᱠᱷᱚᱱ ᱪᱟᱹᱞᱩ᱾ ᱟᱢ ᱟᱨᱦᱚᱸ ᱥᱤᱢᱟ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱮᱞ ᱵᱮᱵᱷᱟᱨ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ (8 ᱮᱞ ᱠᱳᱰ ᱦᱚᱸ ᱴᱷᱤᱠ)᱾ ᱢᱮᱠᱟᱨ ᱨᱮ ᱟᱢᱟᱜ ᱵᱷᱟᱜ ᱵᱟᱪᱷᱟᱣ ᱢᱮ ᱟᱨ ᱢᱤᱫᱼᱢᱤᱫ ᱵᱤᱞ ᱧᱮᱞᱚᱜᱼᱟ᱾
ᱵᱟᱨᱭᱟ ᱵᱷᱟᱜ: B2B ᱟᱨ B2C
2025 ᱨᱮᱭᱟᱜ ᱯᱩᱭᱞᱩ ᱨᱮ GSTN ᱠᱷᱚᱱ ᱪᱟᱹᱞᱩ Phase III ᱵᱚᱫᱚᱞ ᱛᱟᱭᱚᱢ, ᱴᱮᱵᱩᱞ 12 ᱨᱮ ᱵᱟᱨᱭᱟ ᱴᱮᱵ ᱢᱮᱱᱟᱜᱼᱟ: B2B (ᱨᱮᱡᱤᱥᱴᱟᱨ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ᱵᱤᱞ, SEZ ᱟᱨ ᱰᱤᱢᱰ ᱮᱠᱥᱯᱳᱨᱴ ᱟᱨ ᱩᱱᱠᱩᱭᱟᱜ ᱱᱳᱴ ᱥᱟᱶ) ᱟᱨ B2C (ᱮᱴᱟᱜ ᱡᱚᱛᱚ, ᱦᱩᱰᱤᱧ ᱟᱨ ᱢᱟᱨᱟᱝ B2C ᱵᱤᱞ ᱥᱟᱶ)᱾ ᱨᱤᱴᱚᱨᱱ ᱨᱮ ᱚᱠᱟᱭ ᱦᱚᱸ B2B ᱵᱤᱞ ᱚᱞ ᱞᱮᱱ ᱠᱷᱟᱱ B2B ᱴᱮᱵ ᱠᱷᱟᱞᱤ ᱵᱟᱝ ᱛᱟᱦᱮᱸᱱ ᱫᱟᱲᱮᱭᱟᱜᱼᱟ᱾ ᱢᱮᱠᱟᱨ ᱫᱚ ᱵᱟᱨᱭᱟ ᱵᱷᱟᱜ ᱯᱩᱨᱟᱹᱣᱮᱫᱟ, ᱟᱨ ᱚᱯᱷᱞᱟᱭᱤᱱ ᱴᱩᱞ ᱨᱮ ᱢᱤᱫᱼᱢᱤᱫ ᱞᱟᱹᱜᱤᱫ ᱥᱤᱴ ᱢᱮᱱᱟᱜᱼᱟ: hsn(b2b) ᱟᱨ hsn(b2c)᱾
ᱢᱤᱫᱼᱢᱤᱫ ᱞᱟᱭᱤᱱ ᱞᱟᱹᱜᱤᱫ ᱪᱮᱫ ᱞᱟᱹᱠᱛᱤ
- HSN ᱥᱮ SAC ᱠᱳᱰ, ᱯᱚᱨᱴᱟᱞ ᱨᱮᱭᱟᱜ ᱞᱤᱥᱴᱤ ᱠᱷᱚᱱ ᱵᱟᱪᱷᱟᱣ ᱟᱠᱟᱱ᱾
- ᱴᱮᱠᱥ ᱨᱮᱭᱟᱜ ᱨᱮᱴ᱾ ᱢᱤᱫ HSN ᱵᱟᱨᱭᱟ ᱨᱮᱴ ᱨᱮ ᱵᱤᱠᱤ ᱠᱷᱟᱱ ᱵᱟᱨᱭᱟ ᱞᱟᱭᱤᱱ ᱠᱟᱱᱟ᱾
- UQC (ᱭᱩᱱᱤᱴ ᱠᱩᱭᱟᱱᱴᱤᱴᱤ ᱠᱳᱰ) ᱡᱮᱢᱚᱱ NOS-NUMBERS, KGS-KILOGRAMS, LTR-LITRES, MTR-METERS᱾ ᱢᱮᱠᱟᱨ ᱫᱚ ᱟᱢᱟᱜ ᱵᱤᱞ ᱭᱩᱱᱤᱴ ᱠᱚ ᱱᱚᱶᱟ ᱠᱳᱰ ᱨᱮ ᱵᱚᱫᱚᱞᱮᱫᱟ; ᱡᱟᱦᱟ ᱭᱩᱱᱤᱴ ᱩᱱᱤ ᱵᱟᱝ ᱪᱤᱱᱷᱟᱹ ᱚᱱᱟ ᱫᱚ OTH-OTHERS ᱦᱩᱭᱩᱜᱼᱟ᱾
- ᱡᱚᱛᱚ ᱢᱟᱛᱨᱟ᱾ ᱥᱟᱨᱵᱷᱤᱥ (99 ᱛᱮ ᱥᱩᱨᱩ ᱠᱳᱰ) ᱞᱟᱹᱜᱤᱫ ᱭᱩᱱᱤᱴ ᱟᱨ ᱢᱟᱛᱨᱟ ᱠᱷᱟᱞᱤ ᱛᱟᱦᱮᱸᱱᱟ᱾
- ᱴᱮᱠᱥᱮᱵᱩᱞ ᱵᱷᱮᱞᱭᱩ ᱟᱨ IGST, CGST, SGST/UTGST ᱵᱷᱮᱞᱭᱩ᱾
ᱩᱫᱟᱹᱦᱚᱨᱚᱬ
₹2 ᱠᱨᱚᱲ ᱴᱚᱨᱱᱚᱵᱷᱚᱨ ᱨᱮᱭᱟᱜ ᱢᱤᱫ ᱦᱟᱨᱰᱣᱮᱨ ᱫᱩᱠᱟᱱ ᱟᱠᱴᱳᱵᱚᱨ ᱨᱮ ᱵᱤᱠᱤ ᱞᱮᱱᱟ: GSTIN ᱥᱟᱶ ᱵᱟᱨᱭᱟ ᱪᱮᱛᱟᱱ ᱵᱮᱯᱟᱨᱤ ᱞᱟᱹᱜᱤᱫ PVC ᱯᱟᱭᱤᱯ (HSN 3917, 18%) ₹60,000 ᱨᱮ, ᱚᱱᱟ ᱯᱟᱭᱤᱯ ᱮᱴᱟᱜ ᱠᱨᱤᱫᱟᱹᱨᱤ ᱞᱟᱹᱜᱤᱫ ₹25,000 ᱨᱮ; ᱟᱨ GSTIN ᱥᱟᱶ ᱵᱤᱞᱰᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱯᱷᱤᱴᱤᱝ ᱠᱟᱹᱢᱤ (SAC 9954, 18%) ₹10,000 ᱨᱮ᱾ ᱴᱮᱵᱩᱞ 12 B2B ᱨᱮ ᱵᱟᱨᱭᱟ ᱞᱟᱭᱤᱱ ᱧᱟᱢᱚᱜᱼᱟ: 3917, 18%, ₹60,000 ᱢᱟᱛᱨᱟ ᱥᱟᱶ; ᱟᱨ 9954, 18%, ₹10,000 ᱢᱟᱛᱨᱟ ᱵᱟᱝ᱾ ᱴᱮᱵᱩᱞ 12 B2C ᱨᱮ ᱢᱤᱫ ᱞᱟᱭᱤᱱ: 3917, 18%, ₹25,000᱾
ᱥᱟᱫᱷᱟᱨᱚᱬ ᱵᱷᱩᱞ
- HSN ᱥᱟᱨᱟᱝᱥ ᱡᱚᱛᱚ B2B, B2C ᱟᱨ ᱱᱳᱴ ᱴᱮᱵᱩᱞ ᱥᱟᱶ ᱵᱟᱝ ᱢᱤᱞᱟᱹᱣ: ᱟᱹᱰᱤ ᱛᱮ ᱴᱮᱵᱩᱞ 12 ᱠᱷᱚᱱ ᱠᱨᱮᱰᱤᱴ ᱱᱳᱴ ᱵᱟᱛᱟᱣ ᱟᱠᱟᱱ ᱛᱟᱦᱮᱱᱟ (ᱚᱱᱟ ᱫᱚ HSN ᱡᱚᱛᱚ ᱠᱚᱢ ᱮᱫᱟ)᱾
- ᱯᱩᱨᱟᱹᱱᱤ ᱵᱤᱞ ᱨᱮ ᱵᱟᱨᱭᱟ ᱮᱞ, ᱥᱮ ᱵᱟᱱᱟᱣ ᱠᱳᱰ᱾ My data ᱨᱮ ᱡᱤᱱᱤᱥ ᱢᱤᱫ ᱢᱚᱛ ᱴᱷᱤᱠ ᱢᱮ ᱚᱱᱟ ᱛᱟᱭᱚᱢ ᱱᱟᱶᱟ ᱵᱤᱞ ᱴᱷᱤᱠ ᱦᱩᱭᱩᱜᱼᱟ᱾
- ᱥᱟᱨᱵᱷᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱢᱟᱛᱨᱟ ᱴᱟᱭᱤᱯ, ᱥᱮ ᱡᱤᱱᱤᱥ ᱞᱟᱹᱜᱤᱫ ᱭᱩᱱᱤᱴ ᱵᱟᱝ᱾
- ᱢᱤᱫ ᱞᱟᱭᱤᱱ ᱨᱮ ᱥᱮᱞᱮᱫ ᱟᱠᱟᱱ ᱨᱮᱴ᱾ ᱢᱤᱫᱼᱢᱤᱫ ᱨᱮᱴ ᱞᱟᱹᱜᱤᱫ ᱟᱡᱟᱜ ᱞᱟᱭᱤᱱ ᱞᱟᱹᱠᱛᱤ᱾