ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ › ᱦᱮᱞᱯ › ᱵᱮᱵᱷᱟᱨ ᱦᱚᱨᱟ
ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱪᱮᱫ ᱞᱮᱠᱟ ᱵᱮᱱᱟᱣᱚᱜᱼᱟ
ᱮᱠᱥᱯᱚᱨᱴ ᱟᱨ SEZ ᱭᱩᱱᱤᱴ ᱠᱮ ᱥᱚᱯᱞᱟᱭ ᱫᱚ ᱡᱤᱨᱚ-ᱨᱮᱴᱮᱰ ᱠᱟᱱᱟ: ᱟᱢ IGST ᱮᱢ ᱠᱟᱛᱮ ᱨᱤᱯᱷᱟᱸᱰ ᱫᱟᱵᱤ ᱢᱮ, ᱥᱮ Letter of Undertaking (LUT) ᱞᱮᱠᱟ IGST ᱵᱟᱹᱱᱩᱜ ᱮᱠᱥᱯᱚᱨᱴ ᱢᱮ᱾ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱚᱠᱟ ᱚᱱᱟ ᱚᱞ ᱞᱟᱹᱠᱛᱤ᱾
ᱥᱴᱮᱯ ᱵᱟᱭ ᱥᱴᱮᱯ
- ᱟᱢᱟᱜ ᱵᱤᱡᱱᱮᱥ ᱵᱤᱵᱨᱚᱬ᱾ GSTIN, ᱴᱷᱤᱠᱬᱟᱹ, ᱥᱚᱦᱚᱨ / ᱜᱟᱹᱣᱟᱹ ᱟᱨ PIN᱾
- ᱞᱮᱠᱟᱱ ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾ IGST ᱮᱢ ᱥᱟᱶ ᱮᱠᱥᱯᱚᱨᱴ, LUT ᱥᱮ ᱵᱚᱸᱰ ᱞᱮᱠᱟ ᱮᱠᱥᱯᱚᱨᱴ (IGST ᱵᱟᱝ), ᱥᱮ SEZ ᱞᱟᱹᱜᱤᱫ ᱚᱱᱟ ᱜᱮ ᱵᱟᱨ᱾
- ᱠᱤᱨᱤᱧᱤᱡ ᱟᱨ ᱰᱮᱞᱤᱵᱷᱟᱨᱤ ᱴᱷᱤᱠᱬᱟᱹ᱾ ᱵᱤᱫᱮᱥ ᱠᱤᱨᱤᱧᱤᱡ ᱨᱮᱭᱟᱜ ᱧᱩᱛᱩᱢ ᱟᱨ ᱴᱷᱤᱠᱬᱟᱹ (ᱥᱮ GSTIN ᱥᱟᱶ SEZ ᱭᱩᱱᱤᱴ)᱾
- ᱴᱟᱠᱟ ᱨᱮ ᱟᱭᱴᱮᱢ᱾ HSN/SAC, ᱢᱟᱛᱨᱟ, ₹ ᱨᱮ ᱨᱮᱴ, IGST ᱨᱮᱴ (LUT ᱞᱮᱠᱟ 0%)᱾
- ᱮᱠᱥᱯᱚᱨᱴ ᱵᱤᱵᱨᱚᱬ᱾ ᱠᱟᱨᱮᱱᱥᱤ ᱟᱨ ᱮᱠᱥᱪᱮᱧᱡ ᱨᱮᱴ, ᱥᱮᱴᱮᱨ ᱫᱤᱥᱚᱢ, ᱯᱚᱨᱴ ᱠᱳᱰ, ᱥᱤᱯᱤᱝ ᱵᱤᱞ ᱱᱚᱢᱵᱚᱨ ᱟᱨ ᱛᱟᱨᱤᱠ, LUT ᱨᱮᱯᱷᱟᱨᱮᱱᱥ᱾
- ᱥᱮᱣ, ᱯᱨᱤᱱᱴ ᱥᱮ ᱥᱮᱭᱟᱨ ᱢᱮ᱾ ᱚᱱᱟ ᱨᱮ Rule 46 ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ ᱟᱨ ᱵᱤᱫᱮᱥᱤ ᱠᱟᱨᱮᱱᱥᱤ ᱨᱮ ᱫᱟᱢ ᱯᱨᱤᱱᱴᱚᱜᱼᱟ᱾
ᱫᱟᱹᱭᱠᱟ ᱛᱮ ᱵᱩᱡᱷᱟᱹᱣ
LUT ᱞᱮᱠᱟ Dubai ᱠᱮ USD 5,000 ᱫᱟᱢ ᱨᱮᱭᱟᱜ ᱡᱤᱱᱤᱥ ₹84.20 ᱨᱮ = ₹4,21,000: IGST 0%, "Supply meant for export under LUT without payment of IGST", LUT ARN AD030426…
ᱱᱤᱭᱚᱢ ᱟᱨ ᱛᱟᱨᱤᱠ
IGST Act ᱨᱮᱭᱟᱜ Section 16 (ᱡᱤᱨᱚ-ᱨᱮᱴᱮᱰ ᱥᱚᱯᱞᱟᱭ); LUT ᱞᱟᱹᱜᱤᱫ Rule 96A (ᱡᱚᱛᱚ ᱯᱷᱟᱭᱤᱱᱟᱱᱥᱤᱭᱟᱞ ᱥᱮᱨᱢᱟ portal ᱨᱮ ᱱᱟᱶᱟ LUT ᱯᱷᱟᱭᱤᱞ ᱢᱮ, Form GST RFD-11)᱾ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ Rule 46 ᱞᱮᱠᱟ ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ ᱞᱟᱹᱠᱛᱤ᱾
ᱥᱟᱫᱷᱟᱨᱚᱱ ᱵᱷᱩᱞ ᱟᱨ ᱚᱱᱟ ᱴᱷᱤᱠ ᱨᱮᱭᱟᱜ ᱦᱚᱨᱟ
- ᱮᱠᱥᱯᱚᱨᱴ ᱨᱮ CGST + SGST ᱦᱟᱛᱟᱣ᱾ ᱮᱠᱥᱯᱚᱨᱴ ᱫᱚ ᱤᱱᱴᱟᱨ-ᱥᱴᱮᱴ ᱥᱚᱯᱞᱟᱭ ᱠᱟᱱᱟ: IGST ᱥᱮ LUT ᱜᱮ᱾
ᱱᱤᱛᱚᱜ ᱠᱩᱨᱩᱢᱩᱴᱩᱭ ᱢᱮ: ᱱᱚᱶᱟ ᱯᱷᱨᱤ ᱠᱟᱱᱟ ᱟᱨ ᱞᱚᱜᱤᱱ ᱵᱟᱝ ᱞᱟᱹᱠᱛᱤᱭᱟ᱾ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱡᱷᱤᱡᱽ ᱢᱮ
ᱥᱚᱢᱯᱚᱨᱠ ᱦᱮᱞᱯ
GST ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣ ᱢᱮᱤᱱᱵᱷᱚᱭᱮᱥ ᱢᱮᱠᱟᱨ ᱵᱟᱨ ᱯᱚᱱᱚᱛ ᱠᱷᱚᱱ CGST + SGST ᱥᱮ IGST ᱦᱤᱥᱟᱹᱵ ᱮᱫᱟ, HSN ᱞᱮᱠᱷᱟᱛᱮ ᱴᱮᱠᱥ ᱥᱟᱢᱟᱨᱤ, ᱟᱹᱲᱟᱹ ᱨᱮ ᱴᱟᱠᱟ ᱟᱨ UPI QR ᱠᱳᱰ…ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣ ᱢᱮ (IRN ᱟᱨ QR)ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱥᱤᱢᱟᱹ ᱠᱷᱚᱱ ᱵᱟᱹᱲᱛᱤ ᱵᱤᱡᱱᱮᱥ ᱡᱚᱛᱚ B2B ᱤᱱᱵᱷᱚᱭᱮᱥ Invoice Registration Portal (IRP) ᱨᱮ ᱨᱮᱡᱤᱥᱴᱟᱨ ᱞᱟᱹᱠᱛᱤ᱾ ᱱᱚᱶᱟ ᱢᱮᱠᱟᱨ…
ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱦᱮᱞᱯ · Nivesh Sahayak App ᱞᱟᱹᱜᱤᱫ ᱦᱮᱞᱯ