ꯐ꯭ꯔꯤ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯃꯦꯀꯔ (IGST ꯂꯩꯅ ꯅꯠꯔꯒꯥ LUT ꯃꯅꯨꯡꯗ)
ꯄꯣꯠꯂꯝ ꯅꯠꯔꯒꯥ ꯁꯔꯚꯤꯁ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯇꯧꯔꯤ, ꯅꯠꯔꯒꯥ SEZ ꯗ ꯁꯞꯂꯥꯏ ꯇꯧꯔꯤ? GST ꯅꯤꯌꯃꯅ ꯍꯪꯕ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯃꯨ: ꯆꯨꯝꯕ ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ, ꯆꯨꯝꯕ ꯔꯦꯠꯇ IGST ꯅꯠꯔꯒꯥ ꯅꯍꯥꯛꯀꯤ LUT ꯃꯅꯨꯡꯗ 0%, ꯆꯠꯅꯕ ꯀꯟꯠꯔꯤ, ꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ ꯁꯤꯞꯤꯡ ꯕꯤꯜ, ꯑꯃꯁꯨꯡ ꯗꯣꯂꯥꯔ ꯅꯠꯔꯒꯥ ꯀꯔꯦꯟꯁꯤ ꯑꯃꯗ ꯃꯃꯜ꯫ ꯐ꯭ꯔꯤ, ꯂꯣꯒꯤꯟ ꯂꯩꯇꯦ, ꯑꯩꯈꯣꯌꯗ ꯀꯔꯤꯁꯨ ꯊꯥꯗꯦ꯫
ꯃꯐꯝ ꯑꯁꯤꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯀꯔꯝꯅꯥ ꯁꯦꯝꯒꯦ
- ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁꯀꯤ ꯗꯤꯇꯦꯜ ꯏꯕꯤꯌꯨ꯫ ꯅꯍꯥꯛꯀꯤ GSTIN, ꯑꯦꯗ꯭ꯔꯦꯁ, ꯁꯍꯔ ꯑꯃꯁꯨꯡ PIN ꯀꯣꯗ꯫ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯅꯤ, ꯃꯔꯝꯅ GSTIN ꯃꯊꯧ ꯇꯥꯏ꯫
- ꯃꯈꯜ ꯈꯟꯕꯤꯌꯨ꯫ IGST ꯄꯦ ꯇꯧꯗꯨꯅ ꯑꯦꯛꯁꯄꯣꯔꯠ, LUT ꯅꯠꯔꯒꯥ ꯕꯣꯟꯗ ꯃꯅꯨꯡꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ (IGST ꯂꯩꯇꯦ), ꯅꯠꯔꯒꯥ SEZ ꯌꯨꯅꯤꯠ ꯅꯠꯔꯒꯥ ꯗꯦꯚꯂꯄꯔꯒꯤꯗꯃꯛ ꯃꯗꯨ ꯑꯅꯤꯃꯛ꯫
- ꯕꯥꯏꯌꯔ ꯑꯃꯁꯨꯡ ꯗꯤꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫ ꯐꯣꯔꯦꯟ ꯕꯥꯏꯌꯔꯒꯤ ꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯗ꯭ꯔꯦꯁ (ꯅꯠꯔꯒꯥ GSTIN ꯂꯣꯌꯅꯅ SEZ ꯌꯨꯅꯤꯠ)꯫ ꯗꯤꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ ꯇꯣꯅꯔꯕꯗꯤ “Ship to another address” ꯇꯤꯛ ꯇꯧꯕꯤꯌꯨ꯫
- ꯑꯥꯏꯇꯦꯝꯁꯤꯡ ꯔꯨꯄꯤꯌꯥꯗ ꯍꯥꯄꯆꯤꯟꯕꯤꯌꯨ꯫ HSN ꯅꯠꯔꯒꯥ SAC, ꯃꯁꯤꯡ, ₹ ꯗ ꯔꯦꯠ ꯑꯃꯁꯨꯡ IGST ꯔꯦꯠ (LUT ꯃꯅꯨꯡꯗ 0%)꯫ GST ꯔꯨꯄꯤꯌꯥꯗ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯏ꯫
- ꯑꯦꯛꯁꯄꯣꯔꯠ ꯗꯤꯇꯦꯜ ꯐꯥꯍꯟꯕꯤꯌꯨ꯫ ꯀꯔꯦꯟꯁꯤ ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ, ꯆꯠꯅꯕ ꯀꯟꯠꯔꯤ, ꯄꯣꯔꯠ ꯀꯣꯗ, ꯁꯤꯞꯤꯡ ꯕꯤꯜ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ ꯈꯉꯂꯕꯗꯤ, ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯀꯤ LUT ꯔꯦꯐꯔꯦꯟꯁ꯫
- Save, ꯃꯇꯨꯡꯗ Print / PDF ꯅꯠꯔꯒꯥ Share꯫ ꯏꯟꯚꯣꯏꯁꯅ Rule 46 ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ, ꯑꯦꯛꯁꯄꯣꯔꯠ ꯗꯤꯇꯦꯜ ꯑꯃꯁꯨꯡ ꯐꯣꯔꯦꯟ ꯀꯔꯦꯟꯁꯤꯗ ꯃꯃꯜ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯇꯧꯕ ꯕꯤꯖꯅꯦꯁꯁꯤꯡꯅ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯐꯥꯏꯜ ꯁꯨ ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯕ ꯌꯥꯏ꯫
ꯃꯁꯤꯅ ꯅꯍꯥꯛꯀꯤꯗꯃꯛ ꯀꯔꯤ ꯇꯧꯕꯒꯦ
- ꯆꯨꯝꯕ ꯋꯥꯍꯩ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ: Rule 46 ꯅ ꯍꯪꯕ ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ, “on payment of integrated tax” ꯅꯠꯔꯒꯥ “under bond or letter of undertaking without payment of integrated tax”, ꯃꯈꯜꯗꯒꯤ ꯈꯟꯗꯨꯅ꯫
- ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇ IGST: ꯑꯦꯛꯁꯄꯣꯔꯠ ꯑꯃꯁꯨꯡ SEZ ꯁꯞꯂꯥꯏ ꯑꯁꯤ ꯁ꯭ꯇꯦꯠ ꯇꯨꯅꯕꯒꯤ ꯁꯞꯂꯥꯏꯅꯤ, ꯃꯔꯝꯅ SEZ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯠꯇ ꯂꯩꯔꯕꯁꯨ ꯇꯦꯛꯁ ꯑꯁꯤ IGST ꯅꯤ꯫
- LUT ꯆꯦꯛ: LUT ꯅꯠꯔꯒꯥ ꯕꯣꯟꯗ ꯃꯅꯨꯡꯗ ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛꯇ GST 0% ꯌꯥꯎꯏ; ꯑꯃꯠꯇ ꯅꯠꯇꯕꯗꯤ ꯃꯦꯀꯔꯅ ꯁꯦꯚ ꯇꯧꯕꯒꯤ ꯃꯃꯥꯡꯗ ꯅꯍꯥꯀꯄꯨ ꯊꯤꯡꯏ꯫
- ꯐꯣꯔꯦꯟ ꯀꯔꯦꯟꯁꯤ: ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠ ꯏꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯏꯟꯚꯣꯏꯁꯅ USD, EUR, AED ꯅꯠꯔꯒꯥ ꯑꯇꯣꯞꯄ ꯀꯔꯦꯟꯁꯤ 25 ꯗ ꯃꯃꯜ ꯔꯨꯄꯤꯌꯥꯒꯤ ꯄꯨꯝꯅꯃꯛꯀꯤ ꯃꯅꯥꯛꯇ ꯎꯠꯏ꯫
- ꯏ-ꯏꯟꯚꯣꯏꯁ ꯁꯦꯝꯅꯥ ꯂꯩ: ₹5 ꯀ꯭ꯔꯣꯔꯗꯒꯤ ꯍꯦꯟꯅ ꯌꯥꯝꯕ ꯕꯤꯖꯅꯦꯁꯁꯤꯡꯒꯤꯗꯃꯛ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯐꯥꯏꯂꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯗꯤꯇꯦꯜ (ꯁꯤꯞꯤꯡ ꯕꯤꯜ, ꯄꯣꯔꯠ, ꯀꯔꯦꯟꯁꯤ, ꯀꯟꯠꯔꯤ) ꯂꯩ꯫
- ꯅꯍꯥꯛꯀꯤ ꯂꯣꯂꯗ: ꯁ꯭ꯛꯔꯤꯅꯗ ꯂꯣꯜ 24; ꯅꯍꯥꯛꯀꯤ ꯕꯥꯏꯌꯔ, ꯕꯦꯡꯛ ꯑꯃꯁꯨꯡ ꯀꯁ꯭ꯇꯃꯁꯅ ꯃꯊꯧ ꯇꯥꯕꯒꯨꯝ ꯏꯟꯚꯣꯏꯁ ꯏꯪꯂꯤꯁꯇ ꯂꯩꯒꯅꯤ꯫
ꯅꯍꯥꯛꯀꯤ ꯗꯦꯇꯥ ꯅꯍꯥꯛꯀꯥ ꯂꯣꯌꯅꯅ ꯂꯩ
ꯅꯍꯥꯛꯅ ꯏꯔꯤꯕ ꯄꯨꯝꯅꯃꯛ ꯃꯐꯝ ꯑꯁꯤꯒꯤ ꯕ꯭ꯔꯥꯎꯖꯔ, ꯗꯤꯚꯥꯏꯁ ꯑꯁꯤꯗ ꯊꯝꯂꯤ꯫ ꯑꯦꯀꯥꯎꯟꯠ ꯂꯩꯇꯦ, ꯑꯩꯈꯣꯌꯗ ꯀꯔꯤꯁꯨ ꯑꯞꯂꯣꯗ ꯇꯧꯗꯦ꯫ ꯅꯍꯥꯛꯀꯤ ꯕꯤꯖꯅꯦꯁ, ꯀꯁ꯭ꯇꯃꯔ, ꯁꯞꯂꯥꯏꯌꯔ ꯑꯃꯁꯨꯡ ꯑꯥꯏꯇꯦꯝꯁꯤꯡ Nivesh Sahayak ꯒꯤ ꯑꯇꯣꯞꯄ ꯗꯣꯀꯨꯃꯦꯟꯠ ꯇꯨꯂꯁꯤꯡꯒꯥ my.niveshsahayak.in ꯅ ꯁꯦꯌꯔ ꯇꯧꯏ, ꯃꯔꯝꯅ ꯏꯟꯚꯣꯏꯁ ꯅꯠꯔꯒꯥ ꯀꯣꯇꯦꯁꯟ ꯁꯦꯝꯕꯗ ꯅꯍꯥꯛꯅ ꯁꯦꯚ ꯇꯧꯈꯤꯕ ꯗꯤꯇꯦꯜꯁꯤꯡ ꯃꯐꯝ ꯑꯁꯤꯗ ꯁꯖꯦꯁꯟ ꯑꯣꯏꯅ ꯂꯩ꯫
ꯒꯥꯏꯗꯁꯤꯡ
ꯃꯤꯅ ꯍꯪꯅꯕ ꯋꯥꯍꯪꯁꯤꯡ
ꯑꯦꯛꯁꯄꯣꯔꯠ ꯏꯟꯚꯣꯏꯁ ꯑꯁꯤ ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯅꯤꯕꯔꯥ?
ꯌꯥꯏ꯫ ꯃꯁꯤ Rule 46 ꯑꯦꯟꯗꯣꯔꯁꯃꯦꯟꯠ, ꯔꯤꯁꯤꯄꯤꯌꯦꯟꯠ ꯑꯃꯁꯨꯡ ꯗꯤꯂꯤꯚꯔꯤ ꯑꯦꯗ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ ꯆꯠꯅꯕ ꯀꯟꯠꯔꯤ ꯂꯩꯕ GST ꯇꯦꯛꯁ ꯏꯟꯚꯣꯏꯁꯅꯤ, ꯃꯇꯧ ꯑꯣꯏꯕ ꯕꯥꯏꯌꯔꯒꯤ GSTIN ꯗꯤꯇꯦꯂꯒꯤ ꯃꯍꯨꯠꯇ꯫
ꯏꯟꯚꯣꯏꯁ ꯗꯣꯂꯥꯔꯗ ꯑꯣꯏꯕ ꯌꯥꯕꯔꯥ?
GST ꯔꯨꯄꯤꯌꯥꯗ ꯀꯦꯂꯀꯨꯂꯦꯠ ꯇꯧꯏ ꯑꯃꯁꯨꯡ ꯔꯤꯄꯣꯔꯠ ꯇꯧꯏ꯫ ꯃꯦꯀꯔꯅ ꯂꯦꯒꯦꯜ ꯃꯁꯤꯡꯁꯤꯡ ₹ ꯗ ꯊꯝꯏ ꯑꯃꯁꯨꯡ ꯅꯍꯥꯛꯅ ꯏꯕ ꯑꯦꯛꯁꯆꯦꯟꯖ ꯔꯦꯠꯇ ꯗꯣꯂꯥꯔꯗ (ꯅꯠꯔꯒꯥ ꯀꯔꯦꯟꯁꯤ 28 ꯗꯒꯤ ꯑꯃꯗ) ꯃꯃꯜ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯏ꯫
LUT ꯃꯅꯨꯡꯗ ꯑꯦꯛꯁꯄꯣꯔꯠꯇ GST ꯔꯦꯠ ꯀꯌꯥ ꯂꯧꯒꯦ?
ꯑꯥꯏꯇꯦꯝ ꯈꯨꯗꯤꯡꯃꯛꯇ 0% IGST꯫ LUT ꯏꯟꯚꯣꯏꯁ ꯑꯇꯣꯞꯄ ꯔꯦꯠꯇ ꯁꯦꯚ ꯇꯧꯕ ꯃꯦꯀꯔꯅ ꯌꯥꯗꯦ꯫
ꯃꯁꯥꯒꯤ ꯁ꯭ꯇꯦꯠꯇ ꯂꯩꯕ SEZ ꯒꯤꯗꯃꯛ IGST ꯀꯔꯤꯒꯤ?
IGST ꯑꯦꯛꯇꯅ SEZ ꯌꯨꯅꯤꯠ ꯅꯠꯔꯒꯥ ꯗꯦꯚꯂꯄꯔꯗ ꯁꯞꯂꯥꯏ ꯈꯨꯗꯤꯡꯃꯛ ꯁ꯭ꯇꯦꯠ ꯇꯨꯅꯕꯒꯤ ꯁꯞꯂꯥꯏ ꯑꯣꯏꯅ ꯌꯦꯡꯏ, ꯃꯔꯝꯅ ꯃꯁꯤ IGST (ꯅꯠꯔꯒꯥ LUT ꯃꯅꯨꯡꯗ 0%) ꯅꯤ, CGST ꯑꯃꯁꯨꯡ SGST ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯅꯠꯇꯦ꯫
ꯑꯦꯛꯁꯄꯣꯔꯠꯀꯤꯗꯃꯛ ꯏ-ꯏꯟꯚꯣꯏꯁ ꯃꯊꯧ ꯇꯥꯕꯔꯥ?
2017-18 ꯗꯒꯤ ꯆꯍꯤ ꯑꯃꯗ ꯅꯍꯥꯛꯀꯤ ꯑꯦꯒꯔꯤꯒꯦꯠ ꯇꯔꯅꯑꯣꯚꯔ ₹5 ꯀ꯭ꯔꯣꯔ ꯂꯥꯟꯗꯣꯛꯂꯕꯗꯤ ꯈꯛꯇ꯫ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗ “E-invoice and e-way bill” ꯍꯥꯡꯗꯣꯛꯇꯨꯅ ꯐꯥꯏꯜ ꯗꯥꯎꯅꯂꯣꯗ ꯇꯧꯕꯤꯌꯨ; ꯑꯦꯛꯁꯄꯣꯔꯠ ꯗꯤꯇꯦꯜ ꯃꯗꯨꯗ ꯆꯟꯒꯅꯤ꯫
ꯑꯩꯒꯤ ꯗꯦꯇꯥ ꯀꯅꯥꯒꯨꯝꯕꯗ ꯊꯥꯒꯅꯤꯕꯔꯥ?
ꯅꯠꯇꯦ꯫ ꯄꯨꯝꯅꯃꯛ ꯅꯍꯥꯛꯀꯤ ꯕ꯭ꯔꯥꯎꯖꯔꯗ ꯂꯩ, ꯗꯤꯚꯥꯏꯁ ꯑꯁꯤꯗ ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ Nivesh Sahayak ꯗꯦꯇꯥ ꯍꯣꯝꯅꯥ ꯈꯛꯇꯒꯥ ꯁꯦꯌꯔ ꯇꯧꯏ꯫