ᱮᱠᱥᱯᱚᱨᱴ ᱤᱱᱵᱷᱚᱭᱮᱥ › SEZ ᱭᱩᱱᱤᱴ ᱴᱷᱮᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ

SEZ ᱭᱩᱱᱤᱴ ᱥᱮ ᱰᱮᱵᱷᱞᱚᱯᱚᱨ ᱴᱷᱮᱱ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱵᱮᱱᱟᱣ

ᱢᱚᱱᱮ ᱟᱨᱛᱷᱤᱠ ᱡᱚᱱ ᱴᱷᱮᱱ ᱥᱚᱯᱞᱟᱭ ᱫᱚ ᱮᱠᱥᱯᱚᱨᱴ ᱞᱮᱠᱟ ᱡᱤᱨᱚ ᱨᱮᱴ ᱠᱟᱱᱟ, ᱢᱮᱱᱠᱷᱟᱱ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱵᱷᱟᱨᱚᱛ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱟᱨ ᱚᱱᱟ ᱴᱷᱮᱱ GSTIN ᱢᱮᱱᱟᱜᱼᱟ᱾ ᱚᱱᱟ ᱢᱤᱥᱟᱹᱣ ᱠᱷᱚᱱ SEZ ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ ᱡᱟᱹᱥᱛᱤ ᱵᱷᱩᱞ ᱦᱩᱭᱩᱜᱼᱟ᱾

ᱱᱤᱭᱚᱢ ᱪᱤᱛᱮ ᱨᱮ

• ᱢᱮᱠᱟᱨ ᱨᱮ IGST ᱮᱢ ᱛᱮ SEZ ᱴᱷᱮᱱ ᱥᱚᱯᱞᱟᱭ ᱥᱮ LUT ᱥᱮ ᱵᱚᱱᱰ ᱛᱮ SEZ ᱴᱷᱮᱱ ᱥᱚᱯᱞᱟᱭ (IGST ᱵᱟᱹᱱᱩᱜ ᱛᱮ) ᱵᱟᱪᱷᱟᱣ ᱢᱮ᱾
• ᱡᱟᱣᱪᱮ IGST, CGST + SGST ᱪᱮᱫ ᱚᱠᱛᱮ ᱵᱟᱝ, SEZ ᱟᱢᱟᱜ ᱜᱮ ᱨᱟᱡᱽ ᱨᱮ ᱦᱚᱸ᱾
• SEZ ᱭᱩᱱᱤᱴ ᱥᱮ ᱰᱮᱵᱷᱞᱚᱯᱚᱨ ᱨᱮᱭᱟᱜ GSTIN ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱨᱮᱭᱟᱜ ᱰᱤᱴᱮᱞ ᱨᱮ ᱚᱞᱚᱜ ᱟ; ᱥᱚᱯᱞᱟᱭ ᱴᱷᱟᱶ ᱫᱚ SEZ ᱨᱮᱭᱟᱜ ᱨᱟᱡᱽ ᱠᱟᱱᱟ᱾
• ᱮᱠᱥᱯᱚᱨᱴ ᱞᱮᱠᱟ ᱚᱱᱟ ᱜᱮ Rule 46 ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ ᱯᱨᱤᱱᱴ ᱦᱩᱭᱩᱜᱼᱟ᱾
• ᱥᱚᱯᱞᱟᱭ ᱫᱚ SEZ ᱨᱮᱭᱟᱜ ᱦᱟᱛᱟᱣ ᱟᱠᱟᱱ ᱠᱟᱹᱢᱤ ᱞᱟᱹᱜᱤᱫ ᱦᱩᱭᱩᱜ ᱞᱟᱹᱠᱛᱤ; SEZ ᱠᱤᱨᱤᱧᱤᱭᱟᱹ ᱡᱟᱹᱥᱛᱤ ᱛᱮ ᱟᱡ ᱨᱮᱭᱟᱜ ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ ᱥᱮ ᱢᱟᱱᱟᱣ ᱞᱤᱥᱴ ᱮᱢᱟ᱾

ᱠᱟᱹᱢᱤ ᱞᱮᱠᱟᱱ ᱩᱫᱟᱹᱦᱟᱨᱚᱬ

ᱢᱚᱦᱟᱞᱤ (ᱯᱚᱸᱡᱟᱵ, 03) ᱨᱮᱱᱟᱜ ᱢᱤᱫ IT ᱠᱚᱢᱯᱟᱱᱤ ᱢᱚᱦᱟᱞᱤ ᱨᱮᱱᱟᱜ SEZ ᱭᱩᱱᱤᱴ ᱴᱷᱮᱱ ᱥᱚᱯᱷᱴᱣᱮᱭᱟᱨ ᱥᱮᱵᱟ ᱨᱮᱭᱟᱜ ₹2,00,000 ᱵᱤᱞ 18% IGST ᱥᱟᱶ ᱮᱢᱟ᱾ ᱵᱟᱨᱟ ᱯᱚᱸᱡᱟᱵ ᱨᱮ ᱦᱚᱸ: IGST ₹36,000, ᱢᱩᱴ ₹2,36,000, ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ "on payment of integrated tax"᱾ LUT ᱛᱮ ₹2,00,000 ᱦᱩᱭᱩᱜᱼᱟ 0% IGST ᱟᱨ "under bond or letter of undertaking" ᱮᱱᱰᱚᱨᱥᱢᱮᱱᱴ ᱥᱟᱶ᱾

ᱪᱮᱫ ᱵᱷᱩᱞ ᱠᱷᱚᱱ ᱵᱚᱪᱟᱣ ᱞᱟᱹᱠᱛᱤ

• SEZ ᱚᱱᱟ ᱜᱮ ᱨᱟᱡᱽ ᱨᱮ ᱢᱮᱱᱟᱜ ᱚᱱᱟᱛᱮ CGST + SGST ᱞᱟᱜᱟᱣ᱾
• ᱚᱱᱟ ᱫᱚ SEZ ᱥᱚᱯᱞᱟᱭ ᱞᱮᱠᱟ ᱵᱟᱝ ᱢᱮᱱᱠᱷᱟᱱ GSTR-1 ᱨᱮ ᱥᱟᱫᱷᱟᱨᱚᱬ B2B ᱠᱤᱨᱤᱧ ᱞᱮᱠᱟ ᱨᱤᱯᱚᱨᱴ ᱥᱮᱱᱟ᱾
• ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ IGST ᱞᱟᱜᱟᱣ ᱠᱟᱛᱮ ᱤ-ᱤᱱᱵᱷᱚᱭᱮᱥ ᱨᱮ SEZWOP ᱵᱮᱵᱷᱟᱨ, ᱥᱮ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱩᱞᱴᱟ᱾
• ᱚᱱᱟ ᱥᱮᱨᱢᱟ ᱞᱟᱹᱜᱤᱫ ᱴᱷᱤᱠ LUT ᱵᱟᱹᱱᱩᱜ ᱛᱮ LUT ᱛᱮ ᱮᱠᱥᱯᱚᱨᱴ ᱥᱮ ᱵᱤᱞ ᱮᱢ᱾