nghUslf;fk; - Puducherrygst.py.gov.in/ctd/gst/GST-HANDBOOK-TAMIL.pdf · 1 nghUslf;fk; 1. gjpT (Registration) 2. ,zf;f thptpjpg;G Kiw (Composition Scheme) 3. ruf;Ffs; kw;Wk; Nritfs;

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nghUslf;fk;

1. gjpT (Registration)

2. ,zf;f thptpjpg;G Kiw (Composition Scheme)

3. ruf;Ffs; kw;Wk; Nritfs; toq;Fifapd; NeuKk;;> ,lKk; (Time and Place of Supply of Goods and Services)

4. cs;sPl;L thp tuT (Input Tax Credit)

5. thp tptug;gl;b (Tax Invoice)

6. tptu mwpf;iffs; (Returns)

7. $ypj; njhopy;; (Job Work)

8. ,ilkhWfhy tifKiwfs; (Transitional Provisions)

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gjpT (Registration) ngWtJ vd;gJ xU thp nrYj;Jgthpd; mbg;gilj; NjitahFk;. murhq;fj;jpd; rhh;gpy; thp t#y; nra;tjw;Fk;> nfhs;Kjy; nra;Ak;NghJ fpilf;Fk; cs;sPl;L thp tuitg; ngWtjw;Fk; jdpj;Jtkhd gjpT vz;izg; ngw;wpUf;f Ntz;Lk;.

gjpT ngWtjpd; gad;fs;• ruf;Ffs; kw;Wk; Nritfs; toq;Ftjw;F mth; rl;lg;gb mq;fPfhuk; ngWfpwhh;. • mth; jd;Dila thbf;ifahshplkpUe;J thp t#ypf;Fk; chpikiar; rl;lg;gb

ngWfpwhh;. • mth; nfhs;Kjy; nra;Ak;NghJ jhd; nrYj;jpa thpapy; cs;s cs;sPl;L thp tuitj;

(Input tax credit) jhd; nrYj;j Ntz;ba thpapy; gad;gLj;jpf;nfhs;Sk; chpikiag; ngWfpwhh;.

• jilapy;yhj cs;sPl;L thp tuthdJ Njrpa mstpy; toq;FehplkpUe;J ngWeUf;Ff; fpilf;fpwJ.

gjpT nra;ag; ngWtjw;fhd KO nkhj;j tpw;WKjypd; msT (Threshold limit) tzpfh;fs;; jq;fSila KO nkhj;j tpw;WKjy; (Aggregate turnover) &.20>00>000/-f;F kpFjpahf ,Ue;jhy; mth;fs; fl;lhakhf gjpT nra;a Ntz;Lk;. (KO nkhj;j tpw;WKjy; vd;gJ xNu epue;juf;fzf;F vz; (PAN) itj;jpUf;fpw egupd; midj;jpe;jpa mstpyhd thp tpjpf;fj;jf;f toq;Fifapd; kjpg;G + thptpyf;fspg;Gg; ngw;w toq;Fifapd; kjpg;G + Vw;Wkjp nra;ag;gLk; ruf;F kw;Wk; Nritfspd; kjpg;G+ khepyq;fSf;fpilNaahd toq;Fiffs; Mfpatw;wpy; kj;jpa thp> khepy thp> xUq;fpize;j thp kw;Wk; Nky;tup ePq;fyhf fzpf;fg;gl Ntz;Lk;)

gjpT ngWtjpypUe;J tpyf;fspf;fg;gLgth;fs; Mz;L KOnkhj;j tpw;WKjy; vt;tsthf ,Ug;gpDk; fPo;fz;l egh;fs; gjpT nra;tjpy; ,Ue;J tpyf;fspf;fg;gLfpwhu;fs;.

• thp tpyf;fspf;fg;gl;l nghUl;fis kl;Lk; ifahs;gth;fs;.

• tptrhak; kl;Lk; nra;Ak; coth;fs;.

ruf;F kw;Wk; Nrit thp rl;lj;jpy; gjpT

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gjpT nra;jypd; tiffs;:

1. gjpT nra;jjhff; fUjg;gLk;: (DEEMED REGISTRATION) khepy ruf;F kw;Wk; Nrit thpr;rl;lj;jpd; fPo;> epuhfhpf;fg;glhj jUzj;jpy;> kj;jpa ruf;F kw;Wk; Nrit thpr;rl;lj;jpd; fPo; toq;fg;gLk; gjpT my;yJ jdpr;rpwg;G milahs vz;> khepy ruf;F kw;Wk; Nrit thpr;rl;lj;jpd; fPo; toq;fg;gl;ljhff; fUjg;gLk;.

2. jd;dhh;t gjpT: (VOLUNTARY REGISTRATION) xUth; ,e;jr; rl;lj;jpd; fPo; gjpT nra;ag;gl Ntz;ba mtrpak; ,y;yhj NghjpYk;> me;j egh; jhNk Kd;te;J gjpT nra;J nfhs;syhk;.

3.fl;lhakhf gjpT nra;jy;: (COMPULSORY REGISTRATION)

fPo;fz;l tifapyhd egh;fs; fl;lhakhf gjpT nra;a Ntz;Lk;:

1. khepyq;fSf;fpilNa thp tpjpf;fj;jf;f toq;Fif nra;Ak; egh;fs;.

2. jw;nray; tzpfu;fs; (Casual Taxable Person)3. kWjiy thp tpjpg;gpd; (Reverse Charge) fPo; thp nrYj;jj; Njitg;gLfpw egh;fs;.

4. kpd;dZ th;j;jf ,af;fhsh;fs;. (e-Commerce operator)5. ,e;jpahtpy; Fbapuhj thp tpjpf;fj;jf;f egh;fs;. (Non Resident Taxable person)6. rl;lg;gphpT 51-d; fPo; thpg;gpbj;jk; nra;a (murhq;f Kfth;> mYtyfq;fs; kw;wit) Njitg;gLk; egh;fs;. (TDS Deductor)7. rl;lg;gphpT 52-d; fPo; Njhw;W thapypy; (at source) thp t#y; nra;a Ntz;ba egh;fs;. (TCS Collector)

jw;nrayhf tup tpjpf;fj;jf;f egh; kw;Wk; ,e;jpahtpy; Fbapuhj tup tpjpf;fj;jf;f egh; njhlu;ghd rpwg;G tifKiwfs;;:

jw;nray; tzpfuhf gjpT ngWgth; vd;gth; xU epue;jukhd th;j;jf ,lk; ,y;yhj> thp nrYj;jg;gLk; gpuhe;jpaj;jpw;F te;J mt;tg;NghJ tpw;gid nra;Ak; xU egh; Mthh;.

,e;jpahtpy; Fbapuhj> gjpT nra;a flg;ghL cilath; vd;gth;> ,e;jpahtpy; trpg;gplKk>; Fwpg;gpl;l th;j;jf ,lKk; ,y;yhky;> mt;tg;NghJ ,e;jpahtpw;F te;J tpw;gid nra;Ak; xUtu; Mthh;.

jw;nray; tzpfuhf gjpT ngWgtUf;Fk; (casual taxable person), ,e;jpahtpy; Fbapuhj gjpT nra;Ak; flg;ghL cilatUf;Fk; (non-resident taxable person) mspf;fg;gLk; gjpT rhd;wpjopd; nry;yj;jf;f fhyk;> gjpT nra;j NjjpapypUe;J 90 ehl;fs; MFk;. ,Ue;jNghjpYk;> chpa mjpfhhp Fwpg;gplg;gl;l thp nrYj;Jgthpd; Ntz;LNfhSf;F ,zq;f> NkNy Fwpg;gplg;gl;l 90 ehl;fSf;Fg; gpwF> NkYk; 90 ehl;fSf;F Nky; mjpfhpf;fhky;> nry;yj;jf;f fhyj;ij ePl;bf;fyhk;.

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gjpT nra;Ak;Kiw:

• gjpT nra;a Njit Vw;gl;l NjjpapypUe;J 30 ehl;fSf;Fs; https://www.gst.gov.in ,izajsk; %yk; tpz;zg;gpf;f Ntz;Lk;.

• jw;nray; tzpfh;fs; kw;Wk; ,e;jpahtpy; Fbapuhj thp tpjpg;gpw;Fz;lhd egh; tpahghuk; njhlq;Ftjw;F Fiwe;jJ 5 ehl;fSf;F Kd;dh; tpz;zg;gpf;f Ntz;Lk;. (tpz;zg;gj;jpy; Fwpg;gplg;gl;lthNwh my;yJ gjpT ngw;w ehspypUe;J 90 ehl;fNsh ,jpy; vJ Ke;ijaNjh mJtiu me;jg; gjpT nry;YgbahFk;). mth;fs;> kjpg;gpl;l thpf;F <lhd njhifia Kd;dNu nrYj;j Ntz;Lk;.

• midj;J ikaf;fsq;fSk; (tzpfj;jpd; ngah;> mYty; njhopypd; Kjd;ik ,lk;> rk;ge;jg;gl;lth;fspd; tpguq;fs; Mfpait) epug;gg;gl Ntz;Lk;.

• ];Nfd; nra;ag;gl;l Mtzq;fis ,izj;jy; Ntz;Lk;.

• b[pl;ly; ifnahg;gk; (Digital Signature) my;yJ kpd;dZ ifnahg;gk; (e-Sign) nra;jpUf;f Ntz;Lk;.

• tpz;zg;gq;fs;> kj;jpa khepy muRfSf;Fg; nghJthd 3 Ntiy ehl;fSf;Fs; mjw;fhd mjpfhhpfshy; Ma;T nra;ag;gLk;.

• tpz;zg;gk; rhpahf ,Uf;Fk;gl;rj;jpy; gjpTr;rhd;wpjo; kpd;dQ;ry; %ykhf mDg;gg;gLk;.

• Kiwahd mYtyh; vOg;Gk; re;Njfq;fis> 3 nghJthd Ntiy ehl;fSf;Fs; tpz;zg;gjhuUf;F kpd;dQ;ry; %ykhf njhptpf;f Ntz;Lk;.

• Kiwahd mYtyh; vOg;gpa re;Njfq;fSf;F> tpz;zg;gjhuh; 7 ehl;fSf;Fs; gjpyspf;f Ntz;Lk;. mt;thW gjpyspf;fj; jtwpdhy; fzpdp mikg;G jhdhfNt mtuJ tpz;zg;gj;ij epuhfhpj;JtpLk;.

• tpz;zg;gjhuh; gjpyspf;Fk; jUzj;jpy;> 7 ehl;fSf;Fs; gjpT toq;fg;gLk; my;yJ epuhfhpf;fg;gLk;.

• kj;jpa ruf;F kw;Wk; Nrit thpr; rl;lj;jpd; fPo; xU tpz;zg;gk; epuhfhpf;fg;gl;lhy; mJ khepy ruf;F kw;Wk; Nrit thpr; rl;lj;jpd; fPOk; epuhfhpf;fg;gl;ljhFk;. mjw;F kWjiyahfTk; ,J nghUe;Jk;.

• tpdhf;fs; VJk; vOg;ghj jUzj;jpy;> tpz;zg;gk; Vw;fg;gl;ljhff; fUjg;gLk;.

gjptpy; jpUj;jk;

fPo;fz;l khw;wq;fs; / jpUj;jq;fs; Ntz;b ,izajsk; %yk; tpz;zg;gpf;fyhk;: 1. ngah; khw;wk;

2. Kfthp khw;wk;

3. fpis (BRANCH) kw;Wk; fplq;F (GODOWN) njhlf;fk;

4. mikg;G (Constitution) Kiwapy; khw;wk;

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gjpit uj;J nra;jy;

fPo;;fz;l fhuzq;fSf;fhf gjpT uj;J nra;ag;gLk;:

• chpikahsh; khWk; NghJ> tzpfk; KOikahfj; njhluhJ epWj;jg;gLk; NghJ my;yJ xd;wpizf;fg;gLk;NghJ.

• chpikahsh; ,we;J tpl;lhy;.

• tzpfupd; jd;ik khWk; NghJ (Change in Constitution) (gq;Fjhuh; njhopy; mikg;gpy;> xU gq;Fjhuh; ,wf;Fk; NghJ> epue;ju fzf;F vz; (PAN) khWk; NghJ).

• xUth; ,dpNkYk; gjpT nra;ag;gLjYf;F Ml;glj;jfhjtuhf ,Uf;Fk; NghJ (jd;dhh;t gjpT nra;jy; ePq;fyhf).

• thpnrYj;Jk; egh; xUth;> ruf;F kw;Wk; Nrit thpr; rl;lj;jpw;Fg; Gwk;ghf nray;gLk;NghJ.

• gphpT 10-d; fPo; (Composition) thpnrYj;Jk; egh; xUth;> njhlh;e;J 3 thpf;fhy msTfSf;F tptu mwpf;iffisr; rkh;g;gpf;fhky; ,Uf;Fk;NghJ / kw;w egh;fs; njhlh;e;J tUk; 6 khj fhy msTf;F tptu mwpf;iffisr; rkh;g;gpf;fhky; ,Uf;Fk;NghJ.

• jd;dhu;t gjpT nra;jiyf; (Voluntary Registration) nfhz;bUf;fpd;w egh; vtUk;> gjpTj; NjjpapypUe;J 6 khjq;fSf;Fs; mYty; njhopiyj; njhlq;fhky; ,Uf;Fk;NghJ.

• egh; xUth; Nkhrbahf> Ntz;Lnkd;Nw jtwhd tptuk; jUjy; my;yJ cz;ik tptuq;fis %bkiwj;jy; thapyhf gjpT ngw;W ,Uf;Fk;NghJ.

gjpT uj;J nra;jij tpyf;Fjy;:

• uj;J Miz rhh;G nra;j NjjpapypUe;J 30 ehl;fSf;Fs;> gjpT uj;J nra;jij tpyf;Ftjw;fhf tpz;zg;gpf;fyhk;.

• Kiwahd mYtyh;> gjpT uj;J nra;jij tpyf;fyhk; my;yJ tpz;zg;gj;ij epuhfhpf;fyhk;.

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,zf;f thptpjpg;G Kiw(COMPOSITION LEVY) Ke;ija Mz;by; &gha; vOgj;ije;J ,yl;rj;jpw;F kpfhky; nkhj;j tpw;WKjiy (Aggregate Turnover) cila gjpT ngw;w egh; xUth; ,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;jj; jFjpAilath; Mthh;.

xNu epue;juf; fzf;F vz;zpy; (PAN) xd;Wf;Fk; Nkw;gl;l gjpT ,Uf;Fk; gl;rj;jpy;> midj;jpw;Fk; ,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;j tpUg;gj;Njh;T nra;a Ntz;Lk;. mNjrkak; midj;J tpahghuj;jpd; nkhj;j tpw;WKjYk; vOgj;ije;J ,yl;rj;jpw;F kpfhky; ,Uf;f Ntz;Lk;.

,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;jj; jFjpaw;wth;fs;

• Xl;ly;fs;> czT tpLjpfs; Nghd;w czT toq;Feh;fs; (Suppliers) jtph;j;J midj;J gpw Nrit toq;Feh;fs;.

• GST thp tpjpg;gpw;F cl;glhj ruf;Ffspd; toq;Feh;fs;

• ntsp khepyj ;jpw ;Fr ; ruf ;Ffs; toq;Feh;fs; (inter-State suppliers)

• kpd;dZ th;j;jf ,af;fhsh; %yk; ruf;Ffs; toq;Feh;fs; (persons making supply through e-commerce operators)

• GST kd;wf; FOtpd; ghpe;Jiuapd; Nghpy; murhy; mwptpf;if nra;ag;gLk; ruf;Ffspd; cw;gj;jpahsh;fs;.

,zf;f thptpjpg;G Kiwapd; fPo; nrYj;j Ntz;bathp

,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;j tpUg;gj;Njh;T nra;Js;s gjpT ngw;w egh;> jdJ khepyj;jpy; tpw;W Kjy; kPJ nrYj;j Ntz;ba thp gpd;tUkhW:

cw;gj;jpahsh;fs; (Manufacturers): kj;jpa GST 1%+ khepy GST 1% Xl;ly;fs;> czT tpLjpfs; Nghd;w czT toq;Feh;fs;: kj;jpa GST 2.5% + khepy GST 2.5%

gpw gjpT ngw;w egh;fs; (Others): kj;jpa GST 0.5% khepy GST 0.5%

Composition Levyunder GST - RegimeTurnover Limit, GST

Rates www.gst.gov.in

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,zf;f thp tpjpg;G jpl;lj;jpd; fPo; gjpT ngw;w eghpd; fhyhz;L tptu mwpf;if ,zf;f thpj; jpl;lj;jpd; fPo; thp nrYj;Jk; egh; khjhe;jpu tptu mwpf;iff;Fg; gjpyhf GSTR-4-y; fhyhz;Lf;F xUKiw tptu mwpf;if jhf;fy; nra;a Ntz;Lk;. ,e;j GSTR-4-I rk;ge;jg;gl;l fhyhz;ilj; njhlh;e;J tUk; mLj;j khjj;jpd; 18-k; Njjpf;Fs; rkh;g;gpf;f Ntz;Lk;.

gjpT ngw;w kw;Wk; gjpT ngwhj tzpfhplkpUe;J nra;ag;gl;l cs;khepy kw;Wk; ntspkhepy nfhs;Kjy; tptuq;fis> thp tptug;gl;bapd; mbg;gilapy; jhf;fy; nra;a Ntz;Lk;. ,wf;Fkjp nra;ag;gl;l ruf;F / Nritfspd; tptuq;fs; njhptpf;fg;gl Ntz;Lk;. nfhs;KjYf;F nrYj;jg;gl;l Kd;gzk; kw;Wk; rhpnra;ag;gl;l Kd;gzk; Nghd;wtw;wpd; xUq;fpize;j tptuq;fs; njhptpf;fg;gl Ntz;Lk;. gw;Wf;Fwpg;G kw;Wk; tuTf;Fwpg;G tptuq;fs; njhptpf;fg;gl Ntz;Lk;.

,zf;f thptpjpg;G Kiwapd; tpjpKiwfs;

,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;Jk; gjpT ngw;w egh; ntsp khepyj;jpypUe;J ruf;Ffisf; nfhs;Kjy; (inward supply) nra;ayhk;. Mdhy; mth; ntsp khepyj;jpw;Fr; ruf;Ffs; tpw;gid (outward supply) nra;a fz;bg;ghf ,ayhJ.

,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;Jk; gjpT ngw;w egh; jhd; nra;Ak; toq;Fif (Supply) kPJ thp vJTk; fz;bg;ghf t#ypf;ff;$lhJ.

,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;Jk; gjpT ngw;w eghpd; Mz;L nkhj;j toq;Fif msT &gha; vOgj;ije;J ,yl;rj;jpw;F kpFjpahFk; gl;rj;jpy;> ve;j ehspy; mt;thW kpifg;gLfpwNjh> me;jehs; Kjy; ,zf;f thp nrYj;JtjpypUe;J mw;Wg; Nghfpwhh;.

,zf;f thptpjpg;G Kiwapd; fPo; thp nrYj;Jk; gjpT ngw;w egh; cs;sPl;L thp tuitf; fz;bg;ghf gad;gLj;j ,ayhJ. toq;Fif tptur; rPl;by; “Composition taxable person not eligible to collect tax on supplies” vd;W Fwpg;gpl;;bUf;f Ntz;Lk;. tzpfh; jd;Dila ngah; gyifapy; “Composition taxable person” vd;W Fwpg;gpl;bUf;f Ntz;Lk;.

gjpT uj;jhjy; (Cancellation of Registration) ,zf;f thpj; jpl;lj;jpd; fPo; gjpT ngw;w egh; njhlh;e;J %d;W fhyhz;bd; tptu mwpf;ifiaj; jhf;fy; nra;ah tpl;lhy;> mtUila gjpT uj;jhFk; (cancelled).

,ilkhWfhy tifKiwfs; (Transitional Provisions)

Ke;ija rl;lq;fspd; fPo; gjpT ngw;w egh;> Ke;ija Mz;by; &gha; vOgj;ije;J ,yl;rj;jpw;F kpfhky; tpw;WKjiy cilath; vd;why;> GST-apd; ,zf;fj;jPh;T thptpjpg;G Kiwapd; fPo; thp nrYj;j tpUg;gj; Njh;T nra;a ,aYk;. Mdhy;> mt;thW tpUg;gj;Njh;T nra;Ak; gl;rj;jpy; Ke;ija rl;lq;fspd; fPo; mth; trk; kpFjpahf cs;s cs;sPl;L thp tuT (Input Tax Credit) fhyhtjp MfptpLk;.

Ke;ija rl;lq;fspd; fPo>; ,zf;f thptpjpg;G (Composition Tax) Kiwapd; fPo; thp nrYj;Jk; egh;> jdJ tpUg;gj;jpd; Nghpy; tof;fkhd GST thp tpjpg;G Kiwapy; thp nrYj;j ,aYk;. mt;thW nra;Ak; gl;rj;jpy;> GST mkyhFk; ehsd;W mth; ifapUg;gpy; itj;jpUf;Fk; cs;sPLfs; (Inputs), gFjp Kbj;j my;yJ nra;J Kbj;j ruf;Ffs; (semi-finished and finished goods) Mfpatw;wpd; cs;sPl;L thpiar; rl;lj;jpy; $wg;gl;Ls;s epge;jidfSf;F cl;gl;L cs;sPl;L thp tuthfg; ngw;Wf; nfhs;syhk;.

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ruf;Ffs; toq;Fif Neuk;

GST-,y; ruf;Ffs; kPjhd thpiar; nrYj;Jk; flg;ghL> mit toq;fg;gLfpd;w Neuj;ijg; nghWj;J eph;zapf;fg;gLfpwJ.

ruf;Ffspd; toq;Fif Neuk; gpd;tUk; Njjpfspy; vJ Ke;jpajhf ,Uf;FNkh mJthf ,Uf;Fk;> mitahtd:-

• tptug;gl;b (Invoice) toq;fg;gl;l Njjp ƒ my;yJ• nrYj;jk; (Payment) ngwg;gl;l Njjp

kWjiy thp tpjpg;G mbg;gilapy; nrYj;jpa my;yJ nrYj;jf; flg;ghL nfhz;l thpiag; nghWj;jkl;byhd toq;Fif Neuk; gpd;tUk; NjjpfSs; vJ Ke;ijaNjh mJthf ,Uf;Fk;> mitahtd:

• ruf;Ffs; ngWk; Njjp ƒ my;yJ

• ngWehpd; fzf;Fg; Gj;jfq;fspy; nrYj;jk; gjpT nra;ag;gl;l Njjp ƒ my;yJ

• toq;Feuhy; mspf;fg;gl;l nghUs; tptug;gl;b> mjw;Fg; gjpyhfg; ngah; vjdhYk; miof;fg;gLk; NtW VNjDk; Mtzk; toq;fpa Njjpapy; ,Ue;J Kg;gJ ehl;fis mLj;Jg; gpd;tUk; Njjp ƒ my;yJ

• tptug;gl;b (Invoice) toq;fg;gl;l Njjp

Xh; toq;Feuhy; rhd;Wr; rPl;Lfs; (Voucher) toq;fg;gLk; Neh;tpy;> toq;Fif NeukhdJ

• rhd;Wr; rPl;L toq;fg;gl;l Njjp my;yJ • rhd;Wr; rPl;bd; kPl;Gj; Njjp (Date of redemption)

(TIME OF SUPPLY OF GOODS)(TIME OF SUPPLY OF GOODS)

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Nritfspd; toq;Fif Neuk;

Nritfspd; toq;Fif Neuk; gpd;tUk; Njjpfspy; vJ Ke;ijajhf ,Uf;FNkh mJthf ,Uf;Fk;> mitahtd:-

• Nrit toq;fg;gl;l Njjp my;yJ

• nrYj;jk; (payment) ngwg;gl;l Njjp

kWjiy thptpjpg;G (Reverse Charge) mbg;gilapy; nrYj;jpa my;yJ nrYj;jf; flg;ghL nfhz;l thpiag; nghWj;jkl;byhd toq;Fiffsps; Neuk; gpd;tUk; NjjpfSs;; vJ Ke;ijajhf ,Uf;FNkh mJthf ,Uf;Fk>; mitahtd:-

• ngWehpd; fzf;Fg; Gj;jfq;fspy; nrYj;jk; (payment) gjpT nra;ag;gl;l Njjp my;yJ

• tq;fpf; fzf;fpy; nrYj;jk; gw;Witf;fg;gLfpw Njjp ƒ my;yJ• toq;Feuhy; mspf;fg;gl;l nghUs;tptug;gl;b mjw;Fg; gjpyhf ngah; vjdhYk;

miof;fg;gLk; NtW VNjDk; Mtzk; toq;fpa Njjpapy; ,Ue;J mWgJ ehl;fis mLj;Jg; gpd;tUk; Njjp.

ruf;F kw;Wk; Nrit toq;Fifapd; ,lk; (Place of Supply of Goods and Services)

GST-apd; mbg;gilf; Nfhl;ghL vd;dntdpy; toq;fg;gLk; nghUl;fs; vq;Nf Efug;gLfpwNjh me;j ,lj;jpy; thptpjpg;G elf;f Ntz;Lk; vd;gJjhd;. toq;fg;gLk; ,lk;jhd; me;jg;nghUl;fspd; thptpjpg;gpw;Fhpa rl;l tuk;ngy;iy. nghUs; toq;Fk; ,lk;jhd; me;jg; ghpkhw;wk; khepyj;jpw;Fs;sh my;yJ khepyq;fSf;F ,ilapyh vd;gij cWjp nra;fpwJ. NtW tpjkha; nrhy;tjhdhy; nghUs; toq;fy; ,lj;ij cWjp nra;tjd; Kyk;jhd; me;jg;nghUs; SGST kw;Wk; CGST thp tpjpg;gpw;Fs; tUkh vd;gij KbT nra;a KbAk;. ,e;j toq;fy; khepyq;fSf;F ,ilNa vd;why;> mJ IGST-apd; fPo; tUk;.

Nritfs; ngWfpd;w egh; gjpT ngw;w eguhf ,Ug;gpd; mj;jifa eghpd; ,lNk Nritfs; toq;Fk; ,lkhFk;. Nritfs; ngWfpd;w egh; gjpT ngwhjtuhapd;;> Nritia toq;Fk; eghpd; Mtzq;fspy; cs;s Nrit ngWgthpd; KfthpNa Nrit toq;Fk; ,lkhFk;. Nrit toq;Fk; eghpd; Mtzq;fspy; Kfthp ,y;yhj gl;rj;jpy; Nritia toq;Fk; eghpd; ,lNk Nrit toq;Fk; ,lkhFk;.

(TIME OF SUPPLY OF SERVICES)

11

cs;sPl;L thp tuT

jilapy;yhj cs;sPl;L thp tuthdJ GST-apd; xU Kf;fpa mk;rkhFk;. NkYk;> thpapd; Nky; thp tpjpf;Fk; Kiwia mfw;Wk; xU rpwe;j El;gkhd tp\akhFk;. eilKiwapy; cs;s rl;lj;jpy; kj;jpa muR tpjpf;Fk; thpia> khepy muR tpjpf;Fk; thpapy; rhp nra;jy; vd;gJ ,ayhj xd;whFk;. ,Nj Nghd;W khepy muR tpjpf;Fk; thpia kj;jpa muR tpjpf;Fk; thpapy; rhp nra;jy; vd;gJk; ,ayhj xd;whFk;.

Mdhy;> GST-apy; kj;jpa murpd; thpia khepy murpd; thpapYk;> khepy murpd; thpia kj;jpa muRf;Fr; nrYj;Jk; thpapYk; xNu rkaj;jpy; rhp nra;J nfhs;syhk;. kj;jpa kw;Wk; khepy muRfshy; ,Jtiu tpjpf;fg;gl;l midj;J kiwKf thpfSk; xUq;fpize;J GST vd;w jiyg;gpd; fPo; xNu thpahf tpjpf;fg;gl cs;sJ.

GST-apy; tpjpf;fg;gLk; thpfs;: CGST - kj;jpa ruf;F kw;Wk; Nrit thp [xNu khepyj;jpw;Fs; toq;fg;gLk; ruf;Ffs; (my;yJ) Nritfs; (my;yJ) ,uz;bw;FkhdJ].

SGST - khepy ruf;F kw;Wk; Nrit thp [xNu khepyj;jpw;Fs; toq;;fg;gLk; ruf;Ffs; (my;yJ) Nritfs; (my;yJ) ,uz;bw;FkhdJ].

IGST - xUq;fpize;j ruf;F kw;Wk; Nrit thp [khepyq;;fSf;fpilapy; toq;fg;gLk; ruf;Ffs; (my;yJ) Nritfs; (my;yJ) ,uz;bw;FkhdJ].

(INPUT TAX CREDIT)

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tuitg; (CREDIT) gad;gLj;Jk; Kiw

tuTgzk; nrYj;jj;jpw;F Kjypy; gad;gLj;j Ntz;ba tuT

gzk; nrYj;jj;jpw;Fg;gad;gLj;jg;gLk; kPjKs;s tuT

CGST CGST IGSTSGST SGST IGST

IGST IGST CGST then SGST

cs;sPl;L thp tuitg; ngWtjw;fhd epge;jidfs;

gjpT ngw;w egh; vtUk;>• gjpT ngw;w toq;Feh; xUtuhy; nfhLf;fg;gl;l thp tptug;gl;b (tax invoice) my;yJ

gw;Wf; Fwpg;G (debit note) my;yJ thp nrYj;jpajw;fhd NtW VjhtJ Mtzq;fs; itj;jpUf;f Ntz;Lk;.

• ruf;Ffs; my;yJ Nritfs; my;yJ ,it ,uz;ilAk; ngw;wpUf;f Ntz;Lk;.

• gjpT ngw;w toq;Feuhy; jhf;fy; nra;ag;gLk; tptu mwpf;ifapy; (Return) ,e;j toq;Fif (Supply) fz;bg;ghf ,lk; ngw Ntz;Lk;> kw;Wk; mjw;Fhpa thpiaf; fz;bg;ghf nrYj;jp ,Uf;f Ntz;Lk;.

cs;sPl;L thp tuT kWf;fg;gLk; jUzq;fs;:

• ,zf;fj; jPh;T thp tpjpg;G Kiwapy; thp nrYj;Jk; egUf;F cs;sPl;L thp tuT kWf;fg;gLk;.

• ,e;jpahtpy; Fbapuhj thptpjpf;fj;jf;f egh; xUtuhy;> ,wf;Fkjp nra;ag;gl;l ruf;Ffspd; Nghpy; jtpu> mtuhy; ngwg;gl;l ruf;Ffs;(m) Nritfs; (m) ,uz;bw;Fk; cs;sPl;L thp tuT kWf;fg;gLk;.

• nrhe;j Efh;Tf;fhfg; gad;gLj;jg;gl;l ruf;Ffs; (m) Nritfs; (m) ,uz;bw;Fk; kPjhd cs;sPl;L thp tuT kWf;fg;gLk;.

• ntFkjp (gift), ,ytr khjphpfs; (free samples), topapy; njhiye;J Nghd (m) fsTNghd (m) mopf;;fg;gl;l (m) fopj;jfw;wg;gl;l (written off) ruf;FfSf;F cs;sPl;L thp tuT kWf;fg;gLk;.

cs;sPl;L thp tuT ngWtjw;fhd fhy msT

xU epjpahz;bw;fhd cs;sPl;L thp tuit> me;j epjpahz;bd; KbTWifiaj; njhlh;e;J tUfpw nrg;lk;gh; khjj;jpw;fhd tptu mwpf;ifiaj; jhf;fy; nra;tjw;F Kd;Ngh (my;yJ) njhlh;Gila Mz;L tptu mwpf;ifiaj; jhf;fy; nra;tjw;F Kd;Ngh> ,tw;wpy; ve;jf; fhy msT Ke;jpaNjh> mjw;Fs; vLj;Jf; nfhs;syhk;.

13

gjpT ngw;w egh; kl;LNk thp tptug;gl;b toq;f Ntz;Lk;. gjpT ngwhj egh; thp t#ypg;gjw;F GST rl;lk; jil tpjpf;fpwJ.

ruf;Ffs; toq;Fifapd; thptptug;gl;b (Invoice) toq;fg;gl Ntz;ba jUzq;fs;:

• ruf;Ffspd; toq;FifahdJ ,lk;ngah;jiy (Movement) cs;slf;fpapUe;jhy;> ruf;Ffis mg;Gwg;gLj;Jtjw;F Kd;Ngh my;yJ me;j Neuj;jpNyh thp tptug;gl;b toq;fg;gl Ntz;Lk;.

• kw;w rkaq;fspy; ruf;Ffis mg;Gwg;gLj;Jtjw;F Kd;Ngh my;yJ me;j Neuj;jpNyh my;yJ ngWeUf;Fr; ruf;Ffs; fpilf;fj; jf;f Neuj;jpNyh thp tptug;gl;b toq;fg;;gl Ntz;Lk;.

Nritfs; toq;Fifapd; thptptug;gl;b (Invoice) toq;fg;gl Ntz;ba jUzq;;fs;

• Nrit toq;fpa ehspypUe;J 30 ehl;fSf;Fs; thp tptug;gl;b toq;fg;gl Ntz;Lk;.

• tq;fp> ,d;#ud;]; kw;Wk; ,ju epjp epWtdq;fs; Nrit toq;fpa ehspypUe;J 45 ehl;fSf;Fs; thp tptug;gl;b toq;f Ntz;Lk;.

Jiz thptptug;gl;b my;yJ jpUj;jg;gl;l thptptug;gl;b toq;Fk; NghJ Kf;fpakhf ftdpf;fg;gl Ntz;ba Njitfs; ‘thptptug;gl;bapy; Jiz thptptug;gl;b my;yJ jpUj;jg;gl;l thptptug;gl;b” vd;w thh;j;ijfs; fz;bg;ghf ,lk; ngw Ntz;Lk;. mj;Jld; Kjd;ik thp tptug;gl;bapd; Njjp kw;Wk; vz; Fwpg;gplg;gl;bUf;f Ntz;Lk;.

toq;Fif tptur;rPl;L (Bill of Supply) fPo;fz;l jUzq;fspy; thp tptug;gl;b (Invoice)-f;Fg; gjpyhf toq;Fif tptur;rPl;L (Bill of supply) toq;fg;gl Ntz;Lk;.

• thp tpyf;fspf;fg;gl;l ruf;Ffs; / Nritfs; toq;Fifapd; NghJ

• ,zf;f thp Kiwapy; toq;Fif (Supply) eilngWk; NghJ

thp tptug;gl;b(INVOICE)

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tuTf;Fwpg;G (Credit Note) fPo;fz;l jUzq;fspy;> Kd;G toq;fg;gl;l thp tptug;gl;bf;F (Tax Invoice) tuTf;Fwpg;G xd;iwg; ngWeUf;Ff; nfhLf;fyhk;.

ruf;Ffs; my;yJ Nritfs; my;yJ thp tptug;gl;b xd;W nfhLf;fg;gl;bUf;fpwJ kw;Wk; me;j thp tptug;gl;bapy; cs;s thp tpjpf;fj;jf;f ngWkjp my;yJ thp tpjpg;ghdJ mj;jifa toq;Fifiag; nghWj;jkl;byhd thp tpjpf;fj;jf;f kjpg;G my;yJ thp tpjpg;igtpl kpifahdjhff; fhzg;gLk;NghJ vd;wtplj;J> my;yJ toq;fg;gl;l ruf;Ffs; ngWeuhy; jpUg;gpaDg;gg;gLk;NghJ> my;yJ toq;fg;gl;l ruf;Ffs; my;yJ Nritfs; my;yJ ,uz;Lk; FiwghLs;sitahff; fUjg;gLk; NghJ> mj;jifa ruf;Ffs; my;yJ Nritfs; my;yJ ,uz;ilAk; toq;fpapUf;fpw gjpT ngw;w egh;> tFj;Jiuf;fg;glyhFk; mj;jifa tptuq;fs; mlq;fpa tuTf;Fwpg;G xd;iwg; ngWeUf;Ff; nfhLf;f Ntz;Lk;.

gw;Wf;Fwpg;G (Debit Note) fPo;fz;l jUzq;fspy;> Kd;G toq;fg;gl;l thp tptug;gl;bf;F> gw;Wf;Fwpg;G xd;iwg; ngWeUf;Ff; nfhLf;fyhk;. ruf;Ffs; my;yJ Nritfs; my;yJ ,uz;bw;Fkhd thp tptug;gl;b xd;W nfhLf;fg;gl;bUf;fpwJ kw;Wk; me;j thp tptug;gl;bapy; cs;s thp tpjpf;fj;jf;f ngWkjp my;yJ thp tpjpg;ghdJ mj;jifa toq;Fifiag; nghWj;jkl;byhd thp tpjpf;fj;jf;f ngWkjp my;yJ thp tpjpg;igtpl Fiwthff; fhzg;gLk; NghJ> mj;jifa ruf;Ffs; my;yJ Nritfs; my;yJ ,uz;ilAk; toq;fpapUf;fpw gjpT ngw;w egh;> tFj;Jiuf;fg;glyhFk; mj;jifa tptuq;fs; mlq;fpa gw;Wf;Fwpg;G xd;iwg; ngWeUf;Ff; nfhLf;f Ntz;Lk;.

ruf;Ffs; toq;Fifapd; NghJ toq;fg;gl Ntz;ba thptptug;gl;bapd; gpujpfs;: ruf;Ffs; toq;Fifapd; NghJ %d;W thp tptug; gl;bapd; gpujpfs; jahhpf;fg;gl Ntz;Lk;.

• mry; (original) thp tptug;gl;bapy; “original for recipient” vdf; Fwpg;gpl Ntz;Lk;.

• ,uz;lhtJ gpujpapy; “Duplicate for Transporter” vdf; Fwpg;gpl Ntz;Lk;.

• %d;whtJ gpujpapy; “Triplicate for supplier” vdf; Fwpg;gpl Ntz;Lk;.

Nritfs; toq;Fifapd; NghJ toq;fg;gl Ntz;ba thp tptug;gl;bapd; gpujpfs;:

Nritfs; toq;Fifapd; NghJ ,uz;L thp tptug;gl;bapd; gpujpfs; jahhpf;fg;gl Ntz;Lk;.

• mry; (original) thp tptug;gl;bapy; “Original for recipient” vdf; Fwpg;gpl Ntz;Lk;.

• ,uz;lhtJ gpujpapy;> “Duplicate for supplier” vdf; Fwpg;gpl Ntz;Lk;.

kWjiy thptpjpg;gpy; (Reverse Charge), toq;fg;gl Ntz;ba thp tptug;gl;b (my;yJ) NtW Mtzq;fs;:;

• kWjiy thptpjpg;G Kiwapy; thpg; gpbj;jk; nra;Ak; NghJ> ruf;Ffs; / Nritfs; gjpTngwhj toq;Feuhy; toq;fg;gLk;NghJ me;j toq;FeUf;Fg; gjpyhf mijg; ngWgth;> toq;FeUf;F> ‘nrYj;jpajw;fhd gw;Wr; rPl;L” (Payment Voucher) xd;iw toq;f Ntz;Lk;.

• ngWeh; jd;Dila thp tptug;gl;bapy; (Tax Invoice) “kWjiy thp tpjpg;G Kiwapy; thp t#y; nra;ag;gl;lJ” vdf; Fwpg;gpl Ntz;Lk;.

15

thp tptug; gl;bapy; ,lk; ngw Ntz;ba tpguq;fs; thp tptug;gl;bapy; fPo;fz;l tpguq;fs; fl;lhak; ,lk; ngw;wpUf;f Ntz;Lk;.

1. toq;Fehpd; ngah;> Kfthp kw;Wk; GSTIN2. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jf;fs;; (Alphabets), vz;fs; (Numerals), rpwg;Gf; FwpaPLfs; (Special Characters like “hyphen” – or “slash” /) ,lk; ngwyhk; }3. toq;fg;gl;l Njjp

4. gjpT ngw;w ngWehpd; ngah;> Kfthp kw;Wk; GSTIN (my;yJ) UIN 5. thp tptug;gl;bapd; nkhj;j kjpg;G 50>000 &gha;f;F kpFjpahf ,Ue;jhy;> mijg; ngWehpd; ngah; kw;Wk; tpyhrk;.

6. ruf;FfSf;fhd HSN FwpaPL> NritfSf;fhd fzf;Ff; FwpaPL (SAC) 7. ruf;F kw;Wk; Nritfspd; tpthpg;G

8. ruf;Ffspd; msT (Quantity) 9. toq;fg;gl;l ruf;Ffs; (my;yJ) Nritfs; (my;yJ) ,uz;bd; nkhj;j kjpg;G (Total Turnover) 10. ruf;Ffs; (my;yJ) Nritfs; (my;yJ) ,uz;bd; thp tpjpf;fj;jf;f kjpg;G (Taxable Turnover) { js;Sgb / tpyf;fspf;fg;gl;l kjpg;G Nghd;wit Nrh;j;J }11. jdpj;jdpNa gphpj;jspf;fg;gl;l thp tPjk; (CGST / SGST / IGST) 12. tpjpf;fg;gl;l thpj;njhif (kj;jpa thp / khepy thp / xUq;fpizf;fg;gl;l thp / Nky; tup }13. khepyq;fSf;fpilNaahd tzpfk; eilngWk;NghJ me;j toq;Fif eilngw;w ,lk; kw;Wk; khepyj;jpd; ngah;.

14. Fwpj;jpl;l toq;Fiff;fhd ,lk; jtpu NtW ,lj;jpy; ruf;Ffs; / Nritfs; xg;gilj;jhy;> me;j ,lk;

15. kWjiy thp tpjpg;G mbg;gilapy; t#ypf;fg;gl;l thp tptuk;.

16. toq;Fehpd; (my;yJ) mtuhy; ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk; (my;yJ) kpd;dZ ifnahg;gk;.

toq;Fif tptur;rPl;by; (Bill of Supply) ,lk; ngw Ntz;ba tpguq;fs;

1. toq;Fehpd; ngah;> Kfthp kw;Wk; GSTIN

2. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jf;fs; (Alphabets), vz;fs; (Numerals), rpwg;Gf; FwpaPLfs; (Special Charecters like “hyphen” – or “slash”/) ,lk; ngwyhk; }

3. toq;fg;gl;l Njjp

4. gjpT ngw;w ngWehpd; ngah;> Kfthp kw;Wk; GSTIN (my;yJ) UIN

5. ruf;FfSf;fhd HSN FwpaPL> NritfSf;fhd fzf;Ff; FwpaPL (SAC),

6. ruf;F kw;Wk; Nritfspd; tpthpg;G


rhd;Wg; gw;Wr;rPl;by; (Receipt Voucher) ,lk; ngw Ntz;ba tpguq;fs; VNjDk; ruf;Ffs; (my;yJ) Nritfs; (my;yJ) ,uz;bd; toq;Fifiag; nghWj;j kl;by;> gjpT ngw;w egh; xUth;> Kd;gzk; ngw;wjd; Nghpy; rhd;Wg; gw;Wr; rPl;L (Receipt Voucher) toq;f Ntz;Lk;. fPo;fz;l tpguq;fs; ,jpy; ,lk; ngw Ntz;Lk;.


16

2. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jf;fs; (Alphabets), vz;fs; (Numerals), rpwg;Gf; FwpaPLfs; (Special Characters like “hyphen” – or “slash”/) ,lk; ngwyhk;}

3. toq;fg;gl;l Njjp


5. thp tptug;gl;bapd; nkhj;j kjpg;G 50>000 &gha;f;F kpFjpahf ,Ue;jhy;> mijg; ngWgthpd; ngah; kw;Wk; tpyhrk;.

6. ngw;w Kd;gzj;jpd; tpguk;

7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp tPjk; (CGST / SGST / IGST)

8. tpjpf;fg;gl;l thpj;njhif (kj;jpa thp / khepy thp / xUq;fpizf;fg;gl;l thp / Nky; thp)

9. khepyq;fSf;fpilNaahd toq;Fif eilngWk;NghJ me;j toq;Fif eilngw;w ,lk; kw;Wk; khepyj;jpd; ngah;.


11. toq;Fehpd; (my;yJ) mtuhy; ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk; (m) kpd;dZ ifnahg;gk;.

kPl;lspg;Gr; rhd;Wr;rPl;by; (Refund Voucher) ,lk; ngw Ntz;ba tpguq;fs;

gjpT ngw;w egh; ruf;Ffs; my;yJ Nritfs; my;yJ ,uz;bd; toq;Fif vijg; nghWj;jkl;bYk; Kd;gzr; nrYj;jk; ngWifapd; Nghpy;> xU rhd;Wg; gw;Wr; rPl;il toq;Ffpwhh;. Mdhy; gpe;ija epiyapy; mjid mbnahw;wp toq;Fif vJTk; nra;ag;gltpy;iy kw;Wk; nghUs; tptug;gl;b vJTk; nfhLf;fg;gltpy;iy vd;wtplj;J> Nkw;nrhd;d gjpT ngw;w egh;> nrYj;jk; nra;j me;j egUf;F mj;jifa nrYj;jj;jpw;fhd kPl;lspg;Gr; rhd;Wr;rPl;L

(Refund Voucher) xd;iw toq;fyhk;.

,e;j kPl;lspg;Gr; rhd;Wr; rPl;by; fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f Ntz;Lk;.


2. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jf;fs;(Alphabets),vz;;fs; (Numerals), rpwg;Gf; FwpaPLfs; (Special Characters like “hyphen” – or “slash”/) ,lk; ngwyhk;}

3. toq;fg;gl;l Njjp



6. kPl;lspg;G (Refund) nra;j njhifapd; kjpg;G

7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp tPjk; (CGST / SGST/IGST)



10.toq;Fehpd; (my;yJ) mtuhy; ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk; (my;yJ) kpd;dZ ifnahg;gk;.

thpr; nrYj;jj;jpw;fhd gw;Wr; rPl;by; (Payment Voucher) ,lk; ngw Ntz;ba tpguq;fs;

thpr; nrYj;jj;jpw;fhd gw;Wr; rPl;by; fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f Ntz;Lk;.


2. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jf;fs; (Alphabets), vz;;fs;

17

(Numerals), rpwg;Gf; FwpaPLfs; (Special Characters like “hyphen” – or “slash”/) ,lk; ngwyhk;}

3. toq;fg;gl;l Njjp



6. kPl;lspg;G (Refund) nra;j njhifapd; kjpg;G

7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp tPjk; (CGST / SGST/IGST)


9. khepyq;fSf;fpilNaahd tzpfk; eilngWk;NghJ me;j toq;Fif eilngw;w ,lk; kw;Wk; khepyj;jpd; ngah;.


jpUj;jg;gl;l thp tptug;gl;b (Revised Invoice), gw;Wf;Fwpg;G (Debit Note) kw;Wk; tuTf;Fwpg;G (Credit Note) ,tw;wpy; ,lk; ngw Ntz;ba tpguq;fs; jpUj;jg;gl;l thp tptug;gl;b (Revised Invoice), gw;Wf;Fwpg;G (Debit Note) kw;Wk; tuTf;Fwpg;G (Credit Note) ,tw;wpy; fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f Ntz;Lk;.

1. thp tptug;gl;bapd; Nkw;gFjpapy; “Revised Invoice” vd;w thrfk; fz;bg;ghf ,lk; ngw Ntz;Lk;.

2. toq;Fehpd; ngah;> Kfthp kw;Wk; GSTIN 3. Mtzq;fspd; jd;ik

4. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jf;fs; (Alphabets), vz;;fs; (Numerals), rpwg;Gf; FwpaPLfs; (Special Characters like “hyphen” – or “slash”/) ,lk; ngwyhk; }

5. ruf;FfSf;fhd HSN FwpaPL> NritfSf;fhd fzf;Ff; FwpaPL (SAC), 6. gjpT ngw;w ngWehpd; ngah;> Kfthp kw;Wk; GSTIN (my;yJ) UIN

7. ngWeh; gjpT ngw;w eguhf ,y;iynad;why;> mtUila ngah;> Kfthp> xg;gilf;Fk; ,lj;jpd; Kfthp> khepyj;jpd; ngah; kw;Wk; FwpaPL.

8. thp tptug; gl;bapd; thpir vz;> Njjp Nghd;wd.

9. ruf;Ffs; / Nritfs; (my;yJ) ,uz;bd; thpaplj; jf;f kjpg;G (Taxable Turnover) { js;Sgb / tpyf;fspf;fg;gl;l kjpg;G Nghd;wit Nrh;j;J}> jdpj;jdpNa gphpj;jspf;fg;gl;l thp tPjk; (CGST / SGST / IGST), tpjpf;fg;gl;l thpj;njhif (kj;jpa thp / khepy thp / xUq;fpizf;fg;gl;l thp / Nky; thp }10. toq;Fehpd; (my;yJ) mtuhy; ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk; (my;yJ) kpd;dZ ifnahg;gk;.

cs;sPl;Lr; Nrit gfph;thsh; (Input Service Distributor), toq;f Ntz;ba thp tptug;gl;bapy; ,lk; ngw Ntz;ba tpguq;fs;

1. cs;sPl;Lr; Nrit gfph;thshpd; ngah;> Kfthp kw;Wk; GSTIN

2. xU epjpahz;L KOtjw;Fkhd njhlh;r;rpahd thpir vz; { ,jpy; vOj;Jfs; (Alphabets), vz;fs; (Numerals), rpwg;Gf; FwpaPLfs; (Special Characters like “hyphen” – or “slash”/ ,lk; ngwyhk; }

3. toq;fg;gl;l Njjp

4. cs;sPL gfpe;jspf;fg;gl;l ngWehpd; ngah;> Kfthp> GSTIN

5. gfph;e;jspf;fg;gl;l cs;sPl;L thp tutpd; kjpg;G

6. cs;sPl;Lr; Nrit gfph;thshpd; (my;yJ) mtuhy; ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk; (my;yJ) kpd;dZ ifnahg;gk;.

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tpepNahfr; rPl;by; (Delivery Challan) ,lk; ngw Ntz;ba tpguq;fs; tpepNahfr; rPl;by; (Delivery Challan) fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f Ntz;Lk;.

1. tpepNahfr; rPl;bd; vz; kw;Wk; Njjp

2. gjpT ngw;w ruf;F mDg;Gehpd; (Consignor) ngah;> Kfthp kw;Wk; GSTIN

3. gjpT ngw;w ruf;F ngWehpd; (Consignee) ngah;> Kfthp kw;Wk; GSTIN

4. ruf;FfSf;fhd HSN FwpaPL> NritfSf;fhd fzf;Ff; FwpaPL (SAC),

5. ruf;Ffspd; msT (Quantity) (rhpahd msT njhpahjNghJ Njhuhakhd msT)

6. thptpjpg;gpw;fhd tpiy

7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp tPjk; (CGST/SGST/IGST), tpjpf;fg;gl;l thpj;njhif (kj;jpa thp / khepy thp / xUq;fpizf;fg;gl;l thp / Nky; thp }

8. khepyq;fSf;fpilNaahd tzpfk; eilngWk;NghJ me;j toq;Fif eilngw;w ,lk; kw;Wk; khepyj;jpd; ngah;.


,e;j tpepNahf urPJ %d;W gpujpfshf jahhpf;fg;gl Ntz;Lk;.

• mry; (original) tpepNahfr; rPl;by; “Original for Consignee” vdf; Fwpg;gpl Ntz;Lk;.

• ,uz;lhtJ gpujpapy; “Duplicate for Transporter” vdf; Fwpg;gpl Ntz;Lk;.

• %d;whtJ gpujpapy; “Triplicate for Consignor” vdf; Fwpg;gpl Ntz;Lk;.

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GST tptu mwpf;iffs; (GST RETURNS)

GST-y; gjpT ngw;w egh; xt;nthUtUk;> tptu mwpf;if xd;iwj; (RETURNS) jhf;fy; nra;a Ntz;Lk;. GST thp tpjpg;gpd; fPo;> thp nrYj;Jk; flg;ghLila rhjhuz

tzpfh; xt;nthUtUk; khjhe;jpu kw;Wk; Mz;L tptu mwpf;ifiaj; jhf;fy; nra;a

Ntz;Lk;.

,Nj Nghd;W> ,zf;f thpj; jpl;lj;jpd; fPo; tUk; egh;> ,e;jpahtpy; Fbapuhj

egh;> cs;sPl;Lr; Nrit gfph;thsh; (ISD), kw;Wk; thpg;gpbj;jk; (TDS / TCS) nra;Ak;

flg;ghLila egh; mjw;Fz;lhd Fwpj;jpl;l gbtj;jpy; tptu mwpf;ifiaj; jhf;fy;

nra;a Ntz;Lk;.

GST-y; thp tptu mwpf;if kpd;dZ Kiwapy;jhd; jhf;fy; nra;ag;gl Ntz;Lk;.

fPo;fz;l topKiwfs; VNjDk; xd;wpd; %ykhfj; jhf;fy; nra;ayhk;.

1.GSTN-d; ,izaj;jpd; thapyhf (www.gst.gov.in)

2.GSTN-d; ,izaj;jpd; ,ju Nritfspd; thapyhf (offline services)

3.GSTN-d; RtPjh Nrit toq;Fgth;fs; thapyhf (Service providers)GST-y; jhf;fy; nra;a Ntz;ba gy;NtW tptu mwpf;iffs; fPNo Fwpg;gplg;gl;Ls;sd.

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gbtk; tpthpg;Gahh; jhf;fy; nra;a

Ntz;Lk;jhf;fy; nra;a Ntz;ba Njjp

GSTR-1

ntsp tpepNahf tptuq;fspd; khjhe;jpu tptu mwpf;if (Outward Supply)

gjpT ngw;w egh;mLj;j khjj;jpd; 10-k; Njjpf;Fs;

GSTR-2

ngw;w tpepNahf tptuq;fspd; khjhe;jpu tptu mwpf;if (Inward Supply)


GSTR-3

rhjhuzkhf thp nrYj;Jgthpd; khjhe;jpu epiwT ngw;w tptu mwpf;if


GSTR-4

,zf;f thpj; jpl;lj;jpd; fPo; gjpT ngw;w eghpd; fhyhz;L tptu mwpf;if

,zf;f thpj; jpl;lj;jpd; fPo; gjpT ngw;w egh;

fhyhz;Lf;F mLj;J tUk; khjj;jpd; 18-k; Njjpf;Fs;

GSTR-5,e;jpahtpy; Fbapuhj gjpT ngw;w eghpd; tptu mwpf;if

,e;jpahtpy; Fbapuhj gjpT ngw;w egh;

mLj;j khjj;jpd; 20-k; Njjpf;Fs; my;yJ gjpT KbTw;w ehspypUe;J 7 ehl;fSf;Fs;

GSTR-6

cs;sPl;Lr; Nritg; gfph;thshpd; khjhe;jpu tptu mwpf;if

cs;sPl;Lr; Nrit gfph;thsh;

mLj;j khjj;jpd; 13-k; Njjpf;Fs;

GSTR-7TDS gpbg;gth;fsps; khjhe;jpu tptu mwpf;if

TDS gpbg;gth;fs;mLj;j khjj;jpd; 10-k; Njjpf;Fs;

GSTR-8

kpd;dZ th;j;jfh;fspd; khjhe;jpu tptu mwpf;if

kpd;dZ th;j;jfh;fs;

mLj;j khjj;jpd; 10-k; Njjpf;Fs;

GSTR - 9

Mz;L tptu mwpf;if

rhjhuz gjpT ngw;w egh;

mLj;j epjp Mz;bd; brk;gh; khjj;jpd; 31-k; Njjpf;Fs;

GSTR-10 ,Wjptptu mwpf;if

gjpT ngw;w egh; jd;Dila gjpit Njit ,y;iynad xg;gilf;Fk;NghJ my;yJ gjpit uj;J nra;Ak;NghJ

gjpit uj;J nra;j ehspypUe;J %d;W khjq;fSf;Fs; my;yJ gjpit uj;J nra;j Miz gpwg;gpj;j ehspypUe;J %d;W khjq;fSf;F (,tw;wpy; vJ gpe;jpaNjh)

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GSTR-1: ntsp tpepNahf tptuq;fspd; khjhe;jpu tptu mwpf;if - (Statement of Outward Supplies)

GST rl;lj;jpy; gjpT ngw;w kw;Wk; gjpT ngwhj egh;fSf;F> nra;j tpepNahf tptuq;fs; jhf;fy; nra;ag;gl Ntz;Lk;. ntsp khepyj;jpy; cs;s gjpT ngwhj egh;fSf;Fr; nra;j tpepNahfk; &.2>50>000/-f;F Nky; ,Ue;jhy;> mtw;iwj; jdpNa Fwpg;gpl Ntz;Lk;. cs;@hpy; gjpT ngwhj egh;fSf;F nra;j tpepNahfq;fspd; tptuq;fs;> xt;nthU thp tPjj;jpw;Fk; nkhj;jkhf mspf;f Ntz;Lk;. thptpyf;F mspf;fg;gl;l tpepNahfq;fs;> G+[;a thp tpfpj tpepNahfq;fs;> Vw;Wkjp kw;Wk; GST thp tpjpg;gpy; my;yhj tpepNahfq;fs;> Kd; fl;lzk; VNjDk; ,Ue;jhy; mit> kpd;dZ th;j;jfh;fs;> kpd;dZ ,af;fhsh;fspd; %ykhfr; nra;ag;gLk; th;j;jfq;fs; Nghd;wtw;wpw;F jdpj;jdpahf tptu mwpf;ifiaj; jhf;fy; nra;a Ntz;Lk;. ruf;Ffs; tpepNahfj;jpw;F HSN FwpaPl;ilAk; gjpT nra;a Ntz;Lk;.

GSTR-2: ngw;w tpepNahf tptuq;fspd; khjhe;jpu tptu mwpf;if (Statement of Inward Supplies) xU tpepNahf];jh; jd;Dila tpw;WKjy; tptuq;fis GSTR-1y; jhf;fy; nra;jTld;> mjidg; ngWgtUila GSTR-2y; nfhs;Kjy; tpguq;fshf jhkhfNt gjpthFk;. NkYk;> ngWeh; mj;jfty;fis xg;gPL nra;j gpd;dh;> Njitnadpy; rhpnra;ayhk; my;yJ ePf;fyhk; my;yJ Nrh;f;fyhk;. ,e;j rhp nra;j tptuq;fis> 11-k; NjjpapypUe;J 15-k; Njjpf;Fs; jhf;fy; nra;a Ntz;Lk;.

GSTR-2y; gjpTngw;w kw;Wk; gjpT ngwhj eghplkpUe;J nra;j nfhs;Kjy; tpguq;fisj; jhf;fy; nra;aNtz;Lk;. toq;Feh; mspj;j gw;Wf;Fwpg;G / tuTf; Fwpg;G Nghd;w tpguq;fs; jhf;fy; nra;a Ntz;Lk;. ntspehl;bypUe;J nfhs;Kjy; nra;j ruf;Ffspd; tpguq;fs;> %yjdg; nghUl;fs; kw;Wk; Nritfspd; tpguq;fs; njhptpf;fg;gl Ntz;Lk;. jFjpAila nkhj;j cs;sPl;L thp tuT> jhf;fy; nra;ag;gLk; khjj;jpw;fhd cs;sPl;L thp tuT Nghd;wtw;wpd; tptuq;fs; njhptpf;fg;glNtz;Lk;. ,zf;f tup Kiwapy; nra;ag;gl;l nfhs;Kjy;> gjpT ngwhj egh;fsplkpUe;J nra;j nfhs;Kjy;> thp tpyf;fspf;fg;gl;l nfhs;Kjy;> G+[;a thptpfpj mbg;gilapy; nra;ag;gl;l nfhs;Kjy;> GST my;yhj gpw nfhs;Kjy;fs; midj;Jk; jhf;fy; nra;ag;glNtz;Lk;.

xU tpepNahf];jh;> ngWeuhy; GSTR-2y; nra;ag;gl;l khw;wq;fis Vw;Wf;nfhs;syhk; my;yJ kWf;fyhk;. ,e;j khw;wq;fis 15-Mk; NjjpapypUe;J 17-Mk; Njjpf;Fs; nra;aNtz;Lk;. ,t;thW tpepNahf];jh;fshy; khw;wpaikf;fg;gl;l tptuq;fs; ,WjpahdJ.

GSTR-3: rhjhuzkhf thp nrYj;Jgthpd; khjhe;jpu epiwTngw;w tptu mwpf;if

cs;sPl;Lr; Nrit gfph;thsh;> ,e;jpahtpy; FbAhpik ngwhj thp nrYj;Jk; flg;ghLilath;> ,zf;fthpj; jpl;lj;jpd; fPo; thp nrYj;Jgth;> TDS / TCS gpbj;jk; nra;gth; jtpu Vida gpw gjpT ngw;w egh; vtUk;> jd;Dila khjhe;jpu tptu mwpf;ifia

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GSTR-3y; mLj;j khjj;jpd; 20-k; Njjpf;Fs; jhf;fy; nra;a Ntz;Lk;. ,e;j tptu mwpf;ifapy;> ruf;F kw;Wk; Nritfspd; nfhs;Kjy;> tpw;WKjy;> vLj;Jf;nfhs;sg;gl;l cs;sPl;L thp tuT> nrYj;jg;gl;l thpapd; tpguq;fis kpd;dZ Kiwapy; jhf;fy; nra;a Ntz;Lk;.

GSTR-4: ,zf;f thpj; jpl;lj;jpd;fPo; gjpT ngw;w eghpd; fhyhz;L tptu mwpf;if (Composition Dealer)

,zf;fthpj; jpl;lj;jpd; fPo; thp nrYj;Jk; egh; khjhe;jpu tptu mwpf;iff;Fg; gjpyhf GSTR-4,y; fhyhz;Lf;F xUKiw tptu mwpf;if jhf;fy; nra;a Ntz;Lk;. ,e;j GSTR-4I rk;;ge;jg;gl;l fhyhz;ilj; njhlh;e;J tUk; mLj;j khjj;jpd; 18-Mk; Njjpf;Fs; rkh;g;gpf;f Ntz;Lk;.

gjpT ngw;w kw;Wk; gjpT ngwhj tzpfhplkpUe;J nra;ag;gl;l cs;khepy kw;Wk; ntspkhepy nfhs;Kjy; tptuq;fs; thp tptug;gl;bapd; mbg;gilapy; jhf;fy; nra;ag;gl Ntz;Lk;. ,wf;Fkjp nra;ag;gl;l ruf;F / Nritfspd; tptuq;fs; njhptpf;fg;glNtz;Lk;. nfhs;KjYf;F nrYj;jg;gl;l Kd;gzk; kw;Wk; rhp nra;ag;gl;l Kd; gzk; Nghd;wtw;wpd; xUq;fpize;j tptuq;fs; njhptpf;fg;gl Ntz;Lk;. gw;Wf;Fwpg;G kw;Wk; tuTf;Fwpg;G tptuq;fs; njhptpf;fg;glNtz;Lk;.

GSTR-9: Mz;L tptu mwpf;if (Annual Return)

cs;sPl;L Nrit gfpu;thsh;> TDS / TCS gpbj;jk; nra;Nthh;> jw;nray; tzpfh;> ,e;jpahtpy; Fbapuhj thpnrYj;Jk; flg;ghLila egh;> ,th;fisj; jtpu gjpT ngw;w egh; xt;nthUtUk; jd;Dila Mz;L tptu mwpf;ifiar; rk;ge;jg;gl;l epjpahz;ilj; njhlh;e;J tUk; brk;gh; 31-Mk; Njjpf;Fs;> gbtk; GSTR-9 y; jhf;fy; nra;a Ntz;Lk;. ,e;j Mz;L tptu mwpf;ifapy; rk;ge;jg;gl;l epjpahz;bd; nkhj;j tuT> nryT tpguq;fs; midj;ijAk; Fwpg;gplNtz;Lk;.

HSN FwpaPL

tpw;W Kjy; &gha; 1.50 Nfhbf;F kpfhky; ,Uf;Fk; tzpfh;fSf;Fk;> ,zf;fthpj; jpl;lj;jpd; fPo; thp nrYj;Jk; egUf;Fk;> HSN FwpaPL Njitapy;iy. thp nrYj;Jk; eghpd;> Ke;ija epjpahz;bd; nkhj;j tpw;W Kjy; &gha; 1.50 Nfhb Kjy; &gha; 5 Nfhb tiu ,Ue;jhy;> 2 ,yf;f FwpaPL mtrpak; (Kjy; tUlj;jpw;F - tpUg;gj; Njh;T mLj;J tUk; tUlk; Kjy; - fl;lhak;). tpw;W Kjy; &gha; 5 Nfhbf;F kpFjpahf ,Ue;jhy;> 4 ,yf;f HSN FwpaPL fl;lhak; Njit.

jpUj;jpa tptu mwpf;if (Revised Return)GST-,y; jpUj;jpa tptu mwpf;ifiaj; jhf;fy; nra;a ,lkpy;iy. ,Ug;gpDk; gjpTngw;w egh; tptu mwpf;ifapy; jpUj;jy; / ePf;fy; / Nrh;j;jy; Nghd;wtw;iwr; nra;a Ntz;b ,Ug;gpd;> mtw;iwg; gw;Wf;Fwpg;G / tuTf;Fwpg;G Nghd;wtw;wpd; %yk; jhf;fy; nra;ayhk;. NkYk; ,e;jj; jpUj;jq;fis rk;ge;jg;gl;l epjpahz;ilj; njhlh;e;J tUk; nrg;lk;gh; khjj;jpw;Fs;Nsh (my;yJ) Mz;L tptu mwpf;ifiaj; jhf;fy; nra;tjw;F Kd;Ngh (,jpy; vJ Ke;jpaNjh) mjw;Fs; jhf;fy; nra;ayhk;.

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tptu mwpf;ifiaj; jhkjkhfj; jhf;fy; nra;jhy; tpjpf;fg;gLk; mguhjj; njhif:-

Mz;L tptu mwpf;if jtpu Vida gpw tptu mwpf;iffisj; jhkjkhf jhf;fy; nra;jhy;> jtWif njhlh;fpwNghJ ehnshd;Wf;F &gha; 100/- tPjk;> mjpfgl;rkhf &gha; 5>000/- fl;lzk; nrYj;j NehpLk;. Mz;L tptu mwpf;ifiaj; jhkjkhfj; jhf;fy; nra;jhy;> jhkjpf;fg;gLk; ehnshd;Wf;F &gha; 100/- tPjk;> mjpfgl;rkhf nkhj;j tpw;WKjypy; (aggregate turnover) 0.25% fl;lzk; nrYj;j NehpLk;.

tptu mwpf;if jhf;fy; nra;ahtpby; epfOk; eltbf;if

• tpw;gidahsh; tptumwpf;ifiaj; jhf;fy; nra;ahtpl;lhy;> ngWehpd; cs;sPl;L thp tuT> mthpd; mLj;j khj tptu mwpf;ifapy; jpUg;gg;;gl;LtpLk; (Reversed)

• ngWeh; xOq;fhf tptu mwpf;ifiaj; jhf;fy; nra;ahtpl;lhy;> mth; nrYj;jNtz;ba thpahdJ> toq;Feh; nrYj;j Ntz;ba mLj;j khj thpapy; jhdhfNt Nrh;f;fg;gl;LtpLk;.

• ,zf;fthpj; jpl;lk; jtpu Vida gpw gjpT ngw;w egh;fs; njhlh;e;J tUk; 6 khjj;jpw;F tptu mwpf;ifiaj; jhf;fy; nra;ahtpl;lhy;> mtUila gjpT uj;J nra;ag;gLk;. (cancelled)

• ,zf;f thpj;jpl;lj;jpd; fPo; gjpTngw;w egh; njhlh;e;J %d;W fhyhz;bd; tptu mwpf;ifiaj; jhf;fy; nra;ahtpl;lhy;> mtUila gjpT uj;J nra;ag;gLk;; (cancelled)

2017-k; Mz;L [_iy kw;Wk; Mf];l; khjq;fSf;fhd tptu mwpf;ifiar; rkh;g;gpg;gjw;fhd jsh;T Kiwfs;

gjpT ngw;w egh; vtUk;> 2017-Mk; Mz;L [_iy kw;Wk; Mf];;l; khjq;fSf;F> jd;Dila nfhs;Kjy; kw;Wk; tpw;W Kjy; tpguq;fis Form GSTR-3B vd;w gbtj;jpy;> thpf;fhy msTf;F mLj;J tUk; khjj;jpd; 20-Mk; Njjpf;Fs; rkh;g;gpf;f Ntz;Lk;. NkYk;> Form GSTR-1, GSTR-2 kw;Wk; GSTR-3 Nghd;w gbtq;fis 2017-Mk; Mz;L nrg;lk;gh; khjk; 20-Mk; Njjpf;Fs; rkh;g;gpf;f Ntz;Lk;.

24

$ypj;njhopy;

$ypj;njhopy; vd;gJ> kw;nwhU gjpT ngw;w egUf;Fr; nrhe;jkhd ruf;Ffs; kPJ egh; xUtuhy; Nkw;nfhs;sg;gl;l ifahSif my;yJ eilKiw MFk;.

$ypj;njhopy; nra;gthpd; gjpT (Registration of Job Work) xU $ypj;njhopy; nra;gth; Nrit tpepNahfpg;gtuhff; fUjg;gLtjhy; mtUila xl;Lnkhj;j tpw;WKjy; tiuaWf;fg;gl;l njhifahd &.20 ,yl;;rj;ijj; jhz;Lk; gl;rj;jpy; mth; gjpT nra;J nfhs;s Ntz;baJ mtrpak; MFk;.

$ypj;njhopypd; eilKiw mk;rq;fs; xU gjpT ngw;w thp nrYj;Jgth;> ruf;Ffis> thp nrYj;jhky; mtUila $ypj;njhopy; nra;gtUf;F mDg;gyhk;. Mdhy; mt;thW mDg;gg;gl;l cs;sPLfis my;yJ %yjdg;nghUl;fis mDg;gg;gl;l NjjpapypUe;J KiwNa Xh; Mz;L my;yJ %d;W Mz;LfSf;Fs; jpUk;gf;nfhzu Ntz;Lk;.

gjpTngw;w Kjyh; (principal) cs;sPLfs; kw;Wk; %yjdg;nghUl;fis mtUila mYty; njhopy; ,lj;jpw;Ff; nfhz;L tuhky;;> rpy;yiw Ntiyfs; nra;Ak; eghpd; mYty; njhopy; ,lj;jpw;F Nehpilahf mDg;gyhk;.

Kjyh;; $ypj;njhopy; nra;gthpd; tshfj;jpypUe;J mtUila nrhe;j tshfj;jpw;F vLj;J tuhky; Neubahf tpepNahfpf;fyhk;. Mdhy;> xU epge;jidf;F cl;gl;L mjhtJ $ypj;njhopy; nra;gthpd; tshfj;ij Kjyh;> jd;Dila

(JOB WORK)

25

tpahghuj;jpw;fhd $Ljyhd ,lk; vd;W mwptpf;f Ntz;Lk; my;yJ $ypj;njhopy; nra;gth; gjpT ngw;wtuhf ,Uf;fNtz;Lk; my;yJ Mizauhy; Nkw;gb mg;nghUl;fspy; toq;Fjy; mwptpf;fg;gl;bUf;f Ntz;Lk;.

$ypj;njhopYf;fhd cs;sPl;L thp tuT $ypj;njhopYf;fhf mDg;gpa cs;sPLfs;> mit ntspNa mDg;gg;gl;l Xuhz;Lf; fhy msTf;Fs;> $ypj;njhopy; Kbe;j gpd;G my;yJ gpwthW> Kjyuhy; jpUk;gTk; ngwg;gltpy;iy my;yJ mit ntspNa mDg;gg;gl;ljpypUe;J Xuhz;Lf; fhy msTf;Fs;shf> $ypj;njhopy; nra;gth;pd; mYty;njhopy; ,lj;jpypUe;J toq;fg;gltpy;iy vd;w tplj;J> Nkw;nrhd;d cs;sPLfs; ntspNa mDg;gg;gl;l ehs; md;W $ypj;njhopy; nra;gtUf;F Kjyuhy; mj;jifa cs;sPLfs; toq;fg;gl;Ltpl;ld vdf; nfhs;sg;gLk;.

fzf;Ffisg; Ngzpf; fhf;Fk; nghWg;G cs;sPLfs; my;yJ %yjdr; ruf;FfSf;fhd Kiwahd fzf;Ffisg; Ngzpf;fhf;Fk; nghWg;G Kjyhplk; mikTWk;.

$ypj;njhopypd; NghJ Vw;gl;l fopTg;nghUs; kw;Wk; cgNahfkw;w nghUisf; fzf;fpy; nfhs;Sk; Kiw $ypj;njhopypd;NghJ Vw;gl;l fopTg;nghUs; kw;Wk; cgNahfkw;w nghUs; vJTk;> mj;jifa $ypj;njhopy; nra;gth; gjpTngw;wth; vd;why; mtuhYk;> mj;jifa $ypj;njhopy; nra;gtuhYk;; gjpTngwtpy;iy vd;why; KjyuhYk; thp nrYj;Jtjd; Nghpy;> me;jf; $ypj;njhopy; nra;gtupd; mr;rpy;yiw Ntiyahspd; mYty; njhopy; ,lj;jpypUe;J Neubahf toq;fg;glyhk;. ,ilkhWfhy tif Kiwfs; (Transitional Provisions)

mYty;njhopy; ,lk; xd;wpy; ngwg;gl;l cs;sPLfs; vitAk;> Fwpj;jpl;l ehSf;F Kd;dh; epytptUk; rl;lj;jpd; tifKiwfSf;F ,zq;fpathW> NkYk; nray;Kiwf;F cs;shf;Fjy;> Nrhjpj;jy;> gOJePf;Fjy;> kWrPuikj;jy; my;yJ NtW VNjDk; Nehf;fj;jpw;F $ypj;njhopy; nra;gtUf;F mg;gbNa mDg;gg;gLfpd;wd my;yJ gFjpnray; Kiwf;F cl;gLj;jg;gl;l gpd;G mDg;gg;gLfpd;wd kw;Wk; Fwpj;jpl;l ehsd;W my;yJ mjw;Fg; gpd;G mj;jifa cs;sPLfs; jpUg;gp mDg;gg;gl;lhy;> mj;jifa cs;sPLfs; $ypj;njhopy; Kbe;j gpd;G my;yJ gpwthW Fwpj;jpl;l ehspypUe;J MW khjq;fSf;Fs; Nkw;nrhd;d ,lj;jpw;Fj; jpUg;gp mDg;gg;gLfpd;wd vd;why; thp vJTk; nrYj;jj;jf;fJ MfhJ.

26

GST vd;gJ ekJ ehl;bd; kiwKf thp tpjpg;gpy; xU Fwpg;gplj;jf;f rPPh;jpUj;jkhFk;. khepyq;fSf;Fj; jf;fgb khWk; gy;NtW thptpjpg;Gfis mfw;wp> ehL KOf;f xNu khjphpahd thptpjpg;G eilKiwiaf; nfhz;LtUtNj GST MFk;. GST-ahdJ gy;NtW thpfis xUq;fpizg;gjhy; VAT-y; ,Ue;J GST-f;F khWk;NghJ> mjw;fhd ,ilkhWfhy tifKiwfs; (Transitional Provisions) kpfTk; vspikahd KiwapYk; vt;tpj ,ilA+Wkpd;wpAk;> jw;NghJs;s rl;lj;jpd;gb> ifapUg;gpy; ,Uf;Fk; cs;sPl;L thptuT> kw;WKs;s gad;fs; midj;Jk; ,of;fhj tz;zKk; tbtikf;fg; gl;Ls;sJ.

cs;sPl;L thp tutpw;fhd ,ilkhWfhy tifKiwfs;: GST- tUtjw;F Kd;> Ke;ija rl;lg;gb (VAT) cs;s cs;sPl;L thpfs;> filrpahf gjpTnra;j tpgu mwpf;ifapy;; ,Uf;Fk; gl;rj;jpy;> me;j cs;sPl;L thptuTfis> GST-d; fPo; ITC Mf vLj;Jf;nfhs;syhk;. mJ kpd;dZ tuTg;NgNul;by; tuT itf;fg;gLk;.

VAT thp tpjpg;gpd; fPo; gjpT ngw;w egh; xUth;> GST-y; ,zf;fthptpjpg;G Kiwiaj; Njh;T nra;Ak;NghJ> mth;

VAT-y; cs;s cs;sPl;L thp tuit GST-f;F vLj;Jr; nry;y KbahJ.

VAT thp tpjpg;gpd; fPo;> ,zf;f thptpjpg;G gjpT ngw;w egh; xUth; GST-y; Kiwahd thp tpjpg;G Kiwia (Regular) Njh;T nra;Ak;NghJ> mth; VAT-y; ifapUg;gpy; cs;s nghUl;fSf;F cs;sPl;L thp tuT ngw KbAk;. Mdhy;> me;j cs;sPL> thptpjpf;fj;jf;f toq;Fif jahhpf;fg; gad;gLj;jg;gl Ntz;Lk;. ,ijg; ngw> gjpT ngw;w tzpfh; mthplk; Fwpj;jpl;l Njjpf;F> 12 khjq;fSf;F Kd; nghUs; thq;fpajw;fhd tup tptug;gl;bia itj;jpUf;f Ntz;Lk;.

VAT thp tpjpg;gpd; fPo;> %yjdg; nghUl;fSf;fhd> toq;fg;glhj cs;sPl;L thp tuit GST-y; ngw KbAk;.

VAT-y; ,Ue;J GST-f;F nry;Yk;NghJ cs;sPl;L thp tuitg; (ITC) ngWtjw;fhd epge;jidfs;

• Fwpj;jpl;l Njjpf;F Ke;ija MW khj fhy msTf;fhd midj;J tptu mwpf;iffisAk; jhf;fy; nra;jpUf;f Ntz;Lk;.

• Nkw;nrhd;d tuTj;njhifahdJ GST-d; fPo; cs;sPl;L thp tuthf Vw;Wf;nfhs;sf; $bajhf ,Uf;f Ntz;Lk;.

,ilkhWfhy tifKiwfs;(Transitional Provisions)

27

• GST-y; cs;sPl;L thp tuitg; ngw> ntsp khepy tpw;W KjYf;fhd C, F, I, E1, E2 kw;Wk; H Nghd;w gbtq;fisf; fl;lhak; rkh;g;gpj;jpUf;f Ntz;Lk;.

• NkYk;> gjpT ngw;w eguhdth;> GST TRAN-1 vd;w tptu mwpf;ifiaf; Fwpj;jpl;;l ehspypUe;J ([_iy 1> 2017 ) 90 ehl;fSf;Fs; rkh;g;gpf;f Ntz;Lk;.

cs;sPl;Lf;fhd ,ilkhWfhy tifKiwfs;

gjpT ngw;w egh; xUth;> -cw;gj;jpahsuhf ,y;yhkYk;> -fyhy; Jiwapy; gjpT ngw Ntz;ba Njit ,y;yhkYk;> - jhd; Nkw;nfhz;l toq;Fiff;F thp tptug; gl;b itj;jpUf;fhkYk;> kw;Wk; gzk; nrYj;jpajw;fhd Mtzk; vJTk; ,y;yhky; ,Ue;jhYk;> mth; cs;sPl;L thp tuitg;ngWk; K i w a h d J gpd;tUkhW

• ruf;Ffspd; CGST thp tpfpjk; 9% - 60% of CGST credit my;yJ mjw;FNky; ,Ue;jhy;

• ruf;Ffspd; CGST thp tpfpjk; 9% f;F - 40% of CGST credit Fiwthf ,Ue;jhy;

NkYk;> ,e;jr; ruf;Ffis ntsp khepyj;jpw;F tpw;gid nra;Ak;NghJ> IGST tuthdJ KiwNa 30% kw;Wk; 20% vdf; nfhs;s Ntz;Lk;.

$ypj;njhopy; / xg;Gjyspg;G mbg;gilapy; mDg;gg;gl;l ruf;Ffisj; jpUg;gp mDg;Gk;NghJ filgpbf;fNtz;ba ,ilkhW fhy tifKiwfs;

mYty;njhopy; ,lk; xd;wpy; ngwg;gl;l cs;sPLfs; vitAk;> Fwpj;jpl;l ehSf;F Kd;dh; epytptUk; rl;lj;jpd; tifKiwfSf;F ,zq;fpathW> NkYk; nray;Kiwf;F cs;shf;Fjy;> Nrhjpj;jy;>

gOJePf;Fjy;> kWrPuikj;jy; my;yJ NtW

VNjDk; Nehf;fj;jpw;fhfr; $ypj;njhopy;

nra;gtUf;F mg;gbNa mDg;gg;gLfpd;wd

my;yJ gFjpnray; Kiwf;F

cl;gLj;jg;gl;l gpd;G mDg;gg;gLfpd;wd

kw;Wk; Fwpj;jpl;l ehsd;W my;yJ

mjw;Fg;gpd;G mj;jifa cs;sPLfs; jpUg;gp

mDg;gg;gl;lhy;> mj;jifa cs;sPLfs;

$ypj;njhopy; Kbe;j gpd;G my;yJ

gpwthW Fwpj;jpl;l ehspypUe;J MW

khjq;fSf;Fs; Nkw;nrhd;d ,lj;jpw;Fj;

jpUg;gp mDg;gg;gLfpd;wd vd;why; thp

vJTk; nrYj;jj;jf;fJ MfhJ.

xg;Gjyspg;G mbg;gilapy; mDg;gg;gl;l

ruf;Ffisf; Fwpg;gpl;l fhy msTf;Fg;

gpd;dh; jpUg;gp mDg;gpdhy;> mtw;iwf;

‘nfhs;sj;jf;f toq;Fifahff;” (Deemed Supply) fUjp> mjw;Fz;lhd thpiaj;

jpUg;gp mDg;gpath; nrYj;j Ntz;Lk;.

,ilkhWfhy tifKiwfspy; tuT> jtwhfg; gad;nfhs;sg;gl;lhy; mjw;fhd jz;lid eltbf;iffs;

cs;sPl;L thp tuT jtwhfg;

gad;nfhs;Sk; gl;rj;jpy;> me;j cs;sPl;L

thp tuitAk;> mjw;Fz;lhd tl;b kw;Wk;

jz;lj; njhifAld; thp nrYj;Jk;

flg;ghLila egh; nrYj;j Ntz;Lk;.

cs;sPl;L thp tuT Ntz;Lnkd;Nw

jtwhfg; gad;nfhs;sg;gl;bUf;ftpy;iy

vd;why;> me;jj; jtwhd cs;sPl;L thp

tutpy; 10% my;yJ &.10>000/- ,jpy; vJ

kpFjpNah mijj; jz;lj; njhifahf

nrYj;j Ntz;Lk;.

Ntz;Lnkd;Nw jtwhfg;

gad;nfhs;sg;gl;bUe;jhy;> me;jj;

jtwhd cs;sPl;L thp tuTf;Fr; rkkhd

xU njhifiaj; jz;lj; njhifahfr;

nrYj;j Ntz;Lk;.

28

29

DISCLAIMER: (nghWg;Gj; Jwg;G)

,e;jr; rpw;wpjo; njspTgLj;Jk; jd;ik nfhz;lJ vd;gjhy;> rl;l tifKiwapd;

nghUs;NfhSf;F ,ijg; gad;gLj;j KbahJ. Nkw;nfhz;Lk; jfty; / njspTWj;jk;

vjw;Fk; vq;fs; ,iza jsk; https://www.gst.govt.in-I jia nra;J fhz;f.

Documents

nghUslf;fk; - Puducherrygst.py.gov.in/ctd/gst/GST-HANDBOOK-TAMIL.pdf · 1 nghUslf;fk; 1. gjpT (Registration) 2. ,zf;f thptpjpg;G Kiw (Composition Scheme) 3. ruf;Ffs; kw;Wk; Nritfs;