nghUslf;fk;

1. gjpT (Registration) 1
2. ,zf;f thptpjpg;G Kiw 2
(Composition Scheme)
3. ruf;Ffs; kw;Wk; Nritfs; 3
toq;Fifapd; NeuKk;;> ,lKk;
(Time and Place of Supply of Goods
and Services)
4. cs;sPl;L thp tuT (Input Tax 4
Credit)
5. thp tptug;gl;b (Tax Invoice) 5
6. tptu mwpf;iffs; (Returns) 6
7. $ypj; njhopy;; (Job Work) 7
8. ,ilkhWfhy tifKiwfs; 8
(Transitional Provisions)

1
2
ruf;F kw;Wk; Nrit thp
rl;lj;jpy; gjpT
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;.

3
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;.

4
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;

5
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;.

6
 Composition Levy
under GST - Regime
Turnover Limit, GST
Rates
www.gst.gov.in
,zf;f thptpjpg;G Kiw
(COMPOSITION LEVY)
Ke;ija Mz;by; &gha; • kpd;dZ th;j;jf ,af;fhsh; %yk;
vOgj;ije;J ,yl;rj;jpw;F kpfhky; ruf;Ffs; toq;Feh;fs; (persons
nkhj;j tpw;WKjiy (Aggregate Turnover) making supply through e-commerce
cila gjpT ngw;w egh; xUth; ,zf;f operators)
thptpjpg;G Kiwapd; fPo; thp nrYj;jj; • GST kd;wf; FOtpd; ghpe;Jiuapd;
jFjpAilath; Mthh;. Nghpy; murhy; mwptpf;if nra;ag;gLk;
ruf;Ffspd; cw;gj;jpahsh;fs;.
xNu epue;juf; fzf;F vz;zpy;
(PAN) xd;Wf;Fk; Nkw;gl;l gjpT ,Uf;Fk; ,zf;f thptpjpg;G Kiwapd; fPo;
gl;rj;jpy;> midj;jpw;Fk; ,zf;f nrYj;j Ntz;bathp
thptpjpg;G Kiwapd; fPo; thp nrYj;j
tpUg;gj;Njh;T nra;a Ntz;Lk;. mNjrkak; ,zf;f thptpjpg;G Kiwapd; fPo;
midj;J tpahghuj;jpd; nkhj;j thp nrYj;j tpUg;gj;Njh;T nra;Js;s gjpT
tpw;WKjYk; vOgj;ije;J ,yl;rj;jpw;F ngw;w egh;> jdJ khepyj;jpy; tpw;W Kjy;
kpfhky; ,Uf;f Ntz;Lk;. kPJ nrYj;j Ntz;ba thp gpd;tUkhW:

,zf;f thptpjpg;G Kiwapd; fPo; thp cw;gj;jpahsh;fs; (Manufacturers):

nrYj;jj; jFjpaw;wth;fs; kj;jpa GST 1%+ khepy GST 1%
• Xl;ly;fs;> czT tpLjpfs; Nghd;w
czT toq;Feh;fs; (Suppliers) jtph;j;J Xl;ly;fs;> czT tpLjpfs;
midj;J gpw Nrit toq;Feh;fs;. Nghd;w czT toq;Feh;fs;:
• GST thp tpjpg;gpw;F cl;glhj kj;jpa GST 2.5% + khepy GST 2.5%
ruf;Ffspd; toq;Feh;fs;
• ntsp khepyj;jpw;Fr; ruf;Ffs; gpw gjpT ngw;w egh;fs; (Others):
toq;Feh;fs; (inter-State suppliers) kj;jpa GST 0.5% khepy GST 0.5%

7
,zf;f thp tpjpg;G jpl;lj;jpd; fPo; ,zf;f thptpjpg;G Kiwapd; fPo;
gjpT ngw;w eghpd; fhyhz;L tptu thp nrYj;Jk; gjpT ngw;w egh; cs;sPl;L
mwpf;if thp tuitf; fz;bg;ghf gad;gLj;j
,zf;f thpj; jpl;lj;jpd; fPo; thp ,ayhJ.
nrYj;Jk; egh; khjhe;jputptumwpfiffFg
; ; ; toq;Fif tptur; rPl;by;
gjpyhf GSTR-4-y; fhyhz;Lf;F xUKiw “Composition taxable person not eligible to
tptu mwpf;if jhf;fy; nra;a Ntz;Lk;. collect tax on supplies” vd;W Fwpg;gpl;;bUf;f
,e;j GSTR-4-I rk;ge;jg;gl;l fhyhz;ilj; Ntz;Lk;.
njhlh;e;J tUk; mLj;j khjj;jpd; 18-k; tzpfh; jd;Dila ngah;
Njjpf;Fs; rkh;g;gpf;f Ntz;Lk;. gyifapy; “Composition taxable person” vd;W
Fwpg;gpl;bUf;f Ntz;Lk;.
gjpT ngw;w kw;Wk; gjpT ngwhj
tzpfhplkpUe;J nra;ag;gl;l cs;khepy gjpT uj;jhjy; (Cancellation of
kw;Wk; ntspkhepy nfhs;Kjy; tptuq;fis> Registration)
thp tptug;gl;bapd; mbg;gilapy; jhf;fy; ,zf;f thpj; jpl;lj;jpd; fPo; gjpT
nra;a Ntz;Lk;. ,wf;Fkjp nra;ag;gl;l ngw;w egh; njhlh;e;J %d;W fhyhz;bd;
ruf;F / Nritfspd; tptuq;fs; tptu mwpf;ifiaj; jhf;fy; nra;ah
njhptpf;fg;gl Ntz;Lk;. nfhs;KjYf;F tpl;lhy;> mtUila gjpT uj;jhFk;
nrYj;jg;gl;l Kd;gzk; kw;Wk; (cancelled).
rhpnra;ag;gl;l Kd;gzk; Nghd;wtw;wpd;
xUq;fpize;j tptuq;fs; njhptpf;fg;gl ,ilkhWfhy tifKiwfs;
Ntz;Lk;. gw;Wf;Fwpg;G kw;Wk; tuTf;Fwpg;G (Transitional Provisions)
tptuq;fs; njhptpf;fg;gl Ntz;Lk;.
Ke;ija rl;lq;fspd; fPo; gjpT
,zf;f thptpjpg;G Kiwapd; ngw;w egh;> Ke;ija Mz;by; &gha;
tpjpKiwfs; vOgj;ije;J ,yl;rj;jpw;F kpfhky;
tpw;WKjiy cilath; vd;why;> GST-apd;
,zf;f thptpjpg;G Kiwapd; ,zf;fj;jPh;T thptpjpg;G Kiwapd; fPo; thp
fPo; thp nrYj;Jk; gjpT ngw;w egh; ntsp nrYj;j tpUg;gj; Njh;T nra;a ,aYk;.
khepyj;jpypUe;J ruf;Ffisf; nfhs;Kjy; Mdhy;> mt;thW tpUg;gj;Njh;T nra;Ak;
(inward supply) nra;ayhk;. Mdhy; mth; gl;rj;jpy; Ke;ija rl;lq;fspd; fPo; mth;
ntsp khepyj;jpw;Fr; ruf;Ffs; tpw;gid trk; kpFjpahf cs;s cs;sPl;L thp tuT
(outward supply) nra;a fz;bg;ghf ,ayhJ. (Input Tax Credit) fhyhtjp MfptpLk;.

,zf;f thptpjpg;G Kiwapd; Ke;ija rl;lq;fspd; fPo>; ,zf;f

fPo; thp nrYj;Jk; gjpT ngw;w egh; jhd; thptpjpg;G (Composition Tax) Kiwapd; fPo;
nra;Ak; toq;Fif (Supply) kPJ thp vJTk; thp nrYj;Jk; egh;> jdJ tpUg;gj;jpd;
fz;bg;ghf t#ypf;ff;$lhJ. Nghpy; tof;fkhd GST thp tpjpg;G Kiwapy;
thp nrYj;j ,aYk;. mt;thW nra;Ak;
,zf;f thptpjpg;G Kiwapd; gl;rj;jpy;> GST mkyhFk; ehsd;W mth;
fPo; thp nrYj;Jk; gjpT ngw;w eghpd; ifapUg;gpy; itj;jpUf;Fk; cs;sPLfs;
Mz;L nkhj;j toq;Fif msT &gha; (Inputs), gFjp Kbj;j my;yJ nra;J
vOgj;ije;J ,yl;rj;jpw;F kpFjpahFk; Kbj;j ruf;Ffs; (semi-finished and finished
gl;rj;jpy;> ve;j ehspy; mt;thW goods) Mfpatw;wpd; cs;sPl;L thpiar;
kpifg;gLfpwNjh> me;jehs; Kjy; ,zf;f rl;lj;jpy; $wg;gl;Ls;s epge;jidfSf;F
thp nrYj;JtjpypUe;J mw;Wg; Nghfpwhh;. cl;gl;L cs;sPl;L thp tuthfg; ngw;Wf;
nfhs;syhk;.

8
ruf;Ffs; toq;Fif Neuk;
(TIME OF SUPPLY
SUPPLY OF GOODS)
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)

9
Nritfspd; toq;Fif
Neuk;
(TIME OF SUPPLY OF SERVICES)
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;.

10
cs;sPl;L thp tuT
(INPUT TAX CREDIT)
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].

11
tuitg; (CREDIT) gad;gLj;Jk; Kiw

gzk; nrYj;jj;jpw;F gzk; nrYj;jj;jpw;Fg;

tuT Kjypy; gad;gLj;j gad;gLj;jg;gLk; kPjKs;s tuT
Ntz;ba tuT
CGST CGST IGST
SGST 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;.

12
thp tptug;gl;b
(INVOICE)
gjpT ngw;w egh; kl;LNk thp • tq;fp> ,d;#ud;]; kw;Wk; ,ju
tptug;gl;b toq;f Ntz;Lk;. gjpT ngwhj epjp epWtdq;fs; Nrit toq;fpa
egh; thp t#ypg;gjw;F GST rl;lk; jil ehspypUe;J 45 ehl;fSf;Fs; thp
tpjpf;fpwJ. tptug;gl;b toq;f Ntz;Lk;.
ruf;Ffs; toq;Fifapd; Jiz thptptug;gl;b my;yJ
thptptug;gl;b (Invoice) jpUj;jg;gl;l thptptug;gl;b toq;Fk;
toq;fg;gl Ntz;ba jUzq;fs;: NghJ Kf;fpakhf ftdpf;fg;gl
Ntz;ba Njitfs;
• ruf;Ffspd; toq;FifahdJ
,lk;ngah;jiy (Movement) ‘thptptug;gl;bapy; Jiz
cs;slf;fpapUe;jhy;> ruf;Ffis thptptug;gl;b my;yJ jpUj;jg;gl;l
mg;Gwg;gLj;Jtjw;F Kd;Ngh my;yJ thptptug;gl;b” vd;w thh;j;ijfs;
me;j Neuj;jpNyh thp tptug;gl;b fz;bg;ghf ,lk; ngw Ntz;Lk;. mj;Jld;
toq;fg;gl Ntz;Lk;. Kjd;ik thp tptug;gl;bapd; Njjp kw;Wk;
• kw;w rkaq;fspy; ruf;Ffis vz; Fwpg;gplg;gl;bUf;f Ntz;Lk;.
mg;Gwg;gLj;Jtjw;F Kd;Ngh my;yJ
me;j Neuj;jpNyh my;yJ ngWeUf;Fr; toq;Fif tptur;rPl;L (Bill of Supply)
ruf;Ffs; fpilf;fj; jf;f Neuj;jpNyh
thp tptug;gl;b toq;fg;;gl Ntz;Lk;. fPo;fz;l jUzq;fspy; thp
tptug;gl;b (Invoice)-f;Fg; gjpyhf toq;Fif
Nritfs; toq;Fifapd;
tptur;rPl;L (Bill of supply) toq;fg;gl
thptptug;gl;b (Invoice)
Ntz;Lk;.
toq;fg;gl Ntz;ba jUzq;;fs; • thp tpyf;fspf;fg;gl;l ruf;Ffs; /
Nritfs; toq;Fifapd; NghJ
• Nrit toq;fpa ehspypUe;J 30 • ,zf;f thp Kiwapy; toq;Fif
ehl;fSf;Fs; thp tptug;gl;b (Supply) eilngWk; NghJ
toq;fg;gl Ntz;Lk;.

13
tuTf;Fwpg;G (Credit Note) ruf;Ffs; toq;Fifapd; NghJ
toq;fg;gl Ntz;ba thptptug;gl;bapd;
fPo;fz;l jUzq;fspy;> Kd;G gpujpfs;:
toq;fg;gl;l thp tptug;gl;bf;F (Tax Invoice)
tuTf;Fwpg;G xd;iwg; ngWeUf;Ff; ruf;Ffs; toq;Fifapd; NghJ
nfhLf;fyhk;. %d;W thp tptug; gl;bapd; gpujpfs;
jahhpf;fg;gl Ntz;Lk;.
ruf;Ffs; my;yJ Nritfs;
my;yJ thp tptug;gl;b xd;W • mry; (original) thp tptug;gl;bapy;
nfhLf;fg;gl;bUf;fpwJ kw;Wk; “original for recipient” vdf; Fwpg;gpl
me;j thp tptug;gl;bapy; cs;s thp Ntz;Lk;.
tpjpf;fj;jf;f ngWkjp my;yJ thp • ,uz;lhtJ gpujpapy; “Duplicate for
tpjpg;ghdJ mj;jifa toq;Fifiag; Transporter” vdf; Fwpg;gpl Ntz;Lk;.
nghWj;jkl;byhd thp tpjpf;fj;jf;f kjpg;G • %d;whtJ gpujpapy; “Triplicate for supplier”
my;yJ thp tpjpg;igtpl kpifahdjhff; vdf; Fwpg;gpl Ntz;Lk;.
fhzg;gLk;NghJ vd;wtplj;J> my;yJ
toq;fg;gl;l ruf;Ffs; ngWeuhy;
Nritfs; toq;Fifapd; NghJ
jpUg;gpaDg;gg;gLk;NghJ> my;yJ
toq;fg;gl;l ruf;Ffs; my;yJ Nritfs;
toq;fg;gl Ntz;ba thp tptug;gl;bapd;
my;yJ ,uz;Lk; FiwghLs;sitahff; gpujpfs;:
fUjg;gLk; NghJ> mj;jifa ruf;Ffs;
my;yJ Nritfs; my;yJ ,uz;ilAk; Nritfs; toq;Fifapd; NghJ ,uz;L
toq;fpapUf;fpw gjpT ngw;w egh;> thp tptug;gl;bapd; gpujpfs; jahhpf;fg;gl
tFj;Jiuf;fg;glyhFk; mj;jifa Ntz;Lk;.
tptuq;fs; mlq;fpa tuTf;Fwpg;G xd;iwg; • mry; (original) thp tptug;gl;bapy;
ngWeUf;Ff; nfhLf;f Ntz;Lk;. “Original for recipient” vdf; Fwpg;gpl
Ntz;Lk;.
gw;Wf;Fwpg;G (Debit Note) • ,uz;lhtJ gpujpapy;> “Duplicate for
supplier” vdf; Fwpg;gpl Ntz;Lk;.
fPo;fz;l jUzq;fspy;>
Kd;G toq;fg;gl;l thp tptug;gl;bf;F> kWjiy thptpjpg;gpy; (Reverse Charge),
gw;Wf;Fwpg;G xd;iwg; ngWeUf;Ff; toq;fg;gl Ntz;ba thp tptug;gl;b
nfhLf;fyhk;.
(my;yJ) NtW Mtzq;fs;:
ruf;Ffs; my;yJ Nritfs;
my;yJ ,uz;bw;Fkhd thp tptug;gl;b ;
xd;W nfhLf;fg;gl;bUf;fpwJ kw;Wk; • kWjiy thptpjpg;G Kiwapy;
me;j thp tptug;gl;bapy; cs;s thp thpg; gpbj;jk; nra;Ak; NghJ>
tpjpf;fj;jf;f ngWkjp my;yJ thp ruf;Ffs; / Nritfs; gjpTngwhj
tpjpg;ghdJ mj;jifa toq;Fifiag; toq;Feuhy; toq;fg;gLk;NghJ
nghWj;jkl;byhd thp tpjpf;fj;jf;f me;j toq;FeUf;Fg; gjpyhf mijg;
ngWkjp my;yJ thp tpjpg;igtpl ngWgth;> toq;FeUf;F>
Fiwthff; fhzg;gLk; NghJ> mj;jifa ; ” (Payment
‘nrYj;jpajw;fhd gw;Wr; rPlL
ruf;Ffs; my;yJ Nritfs; my;yJ Voucher) xd;iw toq;f Ntz;Lk;.
,uz;ilAk; toq;fpapUf;fpw gjpT ngw;w • ngWeh; jd;Dila thp tptug;gl;bapy;
egh;> tFj;Jiuf;fg;glyhFk; mj;jifa (Tax Invoice) “kWjiy thp tpjpg;G
tptuq;fs; mlq;fpa gw;Wf;Fwpg;G xd;iwg; Kiwapy; thp t#y; nra;ag;gl;lJ”
ngWeUf;Ff; nfhLf;f Ntz;Lk;. vdf; Fwpg;gpl Ntz;Lk;.

14
thp tptug; gl;bapy; ,lk; ngw Ntz;ba 14. Fwpj;jpl;l toq;Fiff;fhd ,lk;
tpguq;fs; jtpu NtW ,lj;jpy; ruf;Ffs; /
Nritfs; xg;gilj;jhy;> me;j ,lk;
thp tptug;gl;bapy; fPo;fz;l 15. kWjiy thp tpjpg;G mbg;gilapy;
tpguq;fs; fl;lhak; ,lk; ngw;wpUf;f t#ypf;fg;gl;l thp tptuk;.
Ntz;Lk;. 16. toq;Fehpd; (my;yJ) mtuhy;
1. toq;Fehpd; ngah;> Kfthp kw;Wk; ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk;
GSTIN (my;yJ) kpd;dZ ifnahg;gk;.
2. xU epjpahz;L KOtjw;Fkhd
njhlh;r;rpahd thpir vz; { ,jpy; toq;Fif tptur;rPl;by; (Bill of Supply)
vOj;Jf;fs;; (Alphabets), vz;fs; ,lk; ngw Ntz;ba tpguq;fs;
(Numerals), rpwg;Gf; FwpaPLfs; (Special
Characters like “hyphen” – or “slash” /) ,lk;
ngwyhk; } 1. toq;Fehpd; ngah;> Kfthp kw;Wk;
GSTIN
3. toq;fg;gl;l Njjp
4. gjpT ngw;w ngWehpd; ngah;> Kfthp 2. xU epjpahz;L KOtjw;Fkhd
kw;Wk; GSTIN (my;yJ) UIN njhlh;r;rpahd thpir vz; { ,jpy;
vOj;Jf;fs; (Alphabets), vz;fs;
5. thp tptug;gl;bapd; nkhj;j kjpg;G (Numerals), rpwg;Gf; FwpaPLfs; (Special
50>000 &gha;f;F kpFjpahf ,Ue;jhy;> Charecters like “hyphen” – or “slash”/) ,lk;
mijg; ngWehpd; ngah; kw;Wk; ngwyhk; }
tpyhrk;.
6. ruf;FfSf;fhd HSN FwpaPL> 3. toq;fg;gl;l Njjp
NritfSf;fhd fzf;Ff; FwpaPL 4. gjpT ngw;w ngWehpd; ngah;> Kfthp
(SAC) kw;Wk; GSTIN (my;yJ) UIN
7. ruf;F kw;Wk; Nritfspd; tpthpg;G
5. ruf;FfSf;fhd HSN FwpaPL>
8. ruf;Ffspd; msT (Quantity) NritfSf;fhd fzf;Ff; FwpaPL
9. toq;fg;gl;l ruf;Ffs; (my;yJ) (SAC),
Nritfs; (my;yJ) ,uz;bd; nkhj;j
6. ruf;F kw;Wk; Nritfspd; tpthpg;G
kjpg;G (Total Turnover)
10. ruf;Ffs; (my;yJ) Nritfs; 7. toq;Fehpd; (my;yJ) mtuhy;
(my;yJ) ,uz;bd; thp tpjpf;fj;jf;f ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk;
kjpg;G (Taxable Turnover) { js;Sgb / (my;yJ) kpd;dZ ifnahg;gk;.
tpyf;fspf;fg;gl;l kjpg;G Nghd;wit
Nrh;j;J } rhd;Wg; gw;Wr;rPl;by; (Receipt Voucher)
11. jdpj;jdpNa gphpj;jspf;fg;gl;l thp ,lk; ngw Ntz;ba tpguq;fs;
tPjk; (CGST / SGST / IGST)
VNjDk; ruf;Ffs; (my;yJ)
12. tpjpf;fg;gl;l thpj;njhif (kj;jpa
Nritfs; (my;yJ) ,uz;bd;
thp / khepy thp / xUq;fpizf;fg;gl;l
toq;Fifiag; nghWj;j kl;by;> gjpT
thp / Nky; tup }
ngw;w egh; xUth;> Kd;gzk; ngw;wjd;
13. khepyq;fSf;fpilNaahd tzpfk; Nghpy; rhd;Wg; gw;Wr; rPl;L (Receipt Voucher)
eilngWk;NghJ me;j toq;Fif toq;f Ntz;Lk;. fPo;fz;l tpguq;fs;
eilngw;w ,lk; kw;Wk; khepyj;jpd; ,jpy; ,lk; ngw Ntz;Lk;.
ngah;.
1. toq;Fehpd; ngah;> Kfthp kw;Wk;
GSTIN

15
 2. xU epjpahz;L KOtjw;Fkhd (Refund Voucher) xd;iw toq;fyhk;.
njhlh;r;rpahd thpir vz; { ,jpy;
,e;j kPl;lspg;Gr; rhd;Wr; rPl;by;
vOj;Jf;fs; (Alphabets), vz;fs;
fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f
(Numerals), rpwg;Gf; FwpaPLfs; (Special
Ntz;Lk;.
Characters like “hyphen” – or “slash”/) ,lk;
ngwyhk;} 1. toq;Fehpd; ngah;> Kfthp kw;Wk;
GSTIN
3. toq;fg;gl;l Njjp
4. gjpT ngw;w ngWehpd; ngah;> Kfthp 2. xU epjpahz;L KOtjw;Fkhd
kw;Wk; GSTIN (my;yJ) UIN njhlh;r;rpahd thpir vz; { ,jpy;
vOj;Jf;fs;(Alphabets),vz;f ; s; (Numerals),
5. thp tptug;gl;bapd; nkhj;j kjpg;G rpwg;Gf; FwpaPLfs; (Special Characters like
50>000 &gha;f;F kpFjpahf ,Ue;jhy;> “hyphen” – or “slash”/) ,lk; ngwyhk;}
mijg; ngWgthpd; ngah; kw;Wk;
tpyhrk;. 3. toq;fg;gl;l Njjp
6. ngw;w Kd;gzj;jpd; tpguk; 4. gjpT ngw;w ngWehpd; ngah;> Kfthp
7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp kw;Wk; GSTIN (my;yJ) UIN
tPjk; (CGST / SGST / IGST) 5. ruf;F kw;Wk; Nritfspd; tpthpg;G
8. tpjpf;fg;gl;l thpj;njhif (kj;jpa
thp / khepy thp / xUq;fpizf;fg;gl;l 6. kPl;lspg;G (Refund) nra;j njhifapd;
thp / Nky; thp) kjpg;G

9. khepyq;fSf;fpilNaahd 7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp

toq;Fif eilngWk;NghJ me;j tPjk; (CGST / SGST/IGST)
toq;Fif eilngw;w ,lk; kw;Wk;
8. tpjpf;fg;gl;l thpj;njhif (kj;jpa
khepyj;jpd; ngah;.
thp / khepy thp / xUq;fpizf;fg;gl;l
10. kWjiy thp tpjpg;G mbg;gilapy; thp / Nky; thp)
t#ypf;fg;gl;l thp tptuk;.
9. kWjiy thp tpjpg;G mbg;gilapy;
11. toq;Fehpd; (my;yJ) mtuhy; t#ypf;fg;gl;l thp tptuk;.
ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk;
(m) kpd;dZ ifnahg;gk;. 10.toq;Fehpd; (my;yJ) mtuhy;
ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk;
kPl;lspg;Gr; rhd;Wr;rPl;by; (Refund (my;yJ) kpd;dZ ifnahg;gk;.
Voucher) ,lk; ngw Ntz;ba
tpguq;fs; thpr; nrYj;jj;jpw;fhd gw;Wr;
rPl;by; (Payment Voucher) ,lk;
gjpT ngw;w egh; ruf;Ffs; my;yJ ngw Ntz;ba tpguq;fs;
Nritfs; my;yJ ,uz;bd; toq;Fif
vijg; nghWj;jkl;bYk; Kd;gzr; thpr; nrYj;jj;jpw;fhd gw;Wr;
nrYj;jk; ngWifapd; Nghpy;> xU rhd;Wg; rPl;by; fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f
gw;Wr; rPl;il toq;Ffpwhh;. Mdhy; gpe;ija Ntz;Lk;.
epiyapy; mjid mbnahw;wp toq;Fif 1. toq;Fehpd; ngah;> Kfthp kw;Wk;
vJTk; nra;ag;gltpy;iy kw;Wk; nghUs; GSTIN
tptug;gl;b vJTk; nfhLf;fg;gltpy;iy
vd;wtplj;J> Nkw;nrhd;d gjpT ngw;w egh;> 2. xU epjpahz;L KOtjw;Fkhd
nrYj;jk; nra;j me;j egUf;F mj;jifa njhlh;r;rpahd thpir vz; { ,jpy;
nrYj;jj;jpw;fhd kPl;lspg;Gr; rhd;Wr;rPl;L vOj;Jf;fs; (Alphabets), vz;;fs;

16
 (Numerals), rpwg;Gf; FwpaPLfs; (Special 5. ruf;FfSf;fhd HSN FwpaPL>
Characters like “hyphen” – or “slash”/) ,lk; NritfSf;fhd fzf;Ff; FwpaPL
ngwyhk;} (SAC),
3. toq;fg;gl;l Njjp 6. gjpT ngw;w ngWehpd; ngah;> Kfthp
kw;Wk; GSTIN (my;yJ) UIN
4. gjpT ngw;w ngWehpd; ngah;> Kfthp
7. ngWeh; gjpT ngw;w eguhf
kw;Wk; GSTIN (my;yJ) UIN
,y;iynad;why;> mtUila ngah;>
5. ruf;F kw;Wk; Nritfspd; tpthpg;G Kfthp> xg;gilf;Fk; ,lj;jpd; Kfthp>
khepyj;jpd; ngah; kw;Wk; FwpaPL.
6. kPl;lspg;G (Refund) nra;j njhifapd;
kjpg;G 8. thp tptug; gl;bapd; thpir vz;>
Njjp Nghd;wd.
7. jdpj;jdpNa gphpj;jspf;fg;gl;l thp
9. ruf;Ffs; / Nritfs; (my;yJ)
tPjk; (CGST / SGST/IGST)
,uz;bd; thpaplj; jf;f kjpg;G (Taxable
8. tpjpf;fg;gl;l thpj;njhif (kj;jpa Turnover) { js;Sgb / tpyf;fspf;fg;gl;l
thp / khepy thp / xUq;fpizf;fg;gl;l kjpg;G Nghd;wit Nrh;j;J}> jdpj;jdpNa
thp / Nky; thp) gphpj;jspf;fg;gl;l thp tPjk; (CGST / SGST /
IGST), tpjpf;fg;gl;l thpj;njhif (kj;jpa
9. khepyq;fSf;fpilNaahd tzpfk; thp / khepy thp / xUq;fpizf;fg;gl;l
eilngWk;NghJ me;j toq;Fif thp / Nky; thp }
eilngw;w ,lk; kw;Wk; khepyj;jpd;
ngah;. 10. toq;Fehpd; (my;yJ) mtuhy;
ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk;
10. toq;Fehpd; (my;yJ) mtuhy; (my;yJ) kpd;dZ ifnahg;gk;.
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
jpUj;jg;gl;l thp tptug;gl;b (Revised tptug;gl;bapy; ,lk; ngw Ntz;ba
Invoice), gw;Wf;Fwpg;G (Debit Note) kw;Wk; tpguq;fs;
tuTf;Fwpg;G (Credit Note) ,tw;wpy; ,lk;
ngw Ntz;ba tpguq;fs; 1. cs;sPl;Lr; Nrit gfph;thshpd;
jpUj;jg;gl;l thp tptug;gl;b ngah;> Kfthp kw;Wk; GSTIN
(Revised Invoice), gw;Wf;Fwpg;G (Debit Note) 2. xU epjpahz;L KOtjw;Fkhd
kw;Wk; tuTf;Fwpg;G (Credit Note) ,tw;wpy; njhlh;r;rpahd thpir vz; { ,jpy;
fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f vOj;Jfs; (Alphabets), vz;fs; (Numerals),
Ntz;Lk;. rpwg;Gf; FwpaPLfs; (Special Characters like
1. thp tptug;gl;bapd; Nkw;gFjpapy; “hyphen” – or “slash”/ ,lk; ngwyhk; }
“Revised Invoice” vd;w thrfk; fz;bg;ghf 3. toq;fg;gl;l Njjp
,lk; ngw Ntz;Lk;.
2. toq;Fehpd; ngah;> Kfthp kw;Wk; 4. cs;sPL gfpe;jspf;fg;gl;l ngWehpd;
GSTIN ngah;> Kfthp> GSTIN
3. Mtzq;fspd; jd;ik 5. gfph;e;jspf;fg;gl;l cs;sPl;L thp
4. xU epjpahz;L KOtjw;Fkhd tutpd; kjpg;G
njhlh;r;rpahd thpir vz; { ,jpy; 6. cs;sPl;Lr; Nrit gfph;thshpd;
vOj;Jf;fs; (Alphabets), vz;;fs; (my;yJ) mtuhy; ghpe;Jiuf;fg;gl;l
(Numerals), rpwg;Gf; FwpaPLfs; (Special eghpd; ifnahg;gk; (my;yJ) kpd;dZ
Characters like “hyphen” – or “slash”/) ,lk; ifnahg;gk;.
ngwyhk; }

17
tpepNahfr; rPl;by; (Delivery Challan) ,lk; ,e;j tpepNahf urPJ %d;W gpujpfshf
ngw Ntz;ba tpguq;fs; jahhpf;fg;gl Ntz;Lk;.
• mry; (original) tpepNahfr; rPl;by;
tpepNahfr; rPl;by; (Delivery Challan) “Original for Consignee” vdf; Fwpg;gpl
fPo;fz;l tpguq;fs; ,lk; ngw;wpUf;f Ntz;Lk;.
Ntz;Lk;.
1. tpepNahfr; rPl;bd; vz; kw;Wk; Njjp • ,uz;lhtJ gpujpapy; “Duplicate for
Transporter” vdf; Fwpg;gpl Ntz;Lk;.
2. gjpT ngw;w ruf;F mDg;Gehpd;
(Consignor) ngah;> Kfthp kw;Wk; GSTIN • %d;whtJ gpujpapy; “Triplicate for
Consignor” vdf; Fwpg;gpl Ntz;Lk;.
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;.
9. toq;Fehpd; (my;yJ) mtuhy;
ghpe;Jiuf;fg;gl;l eghpd; ifnahg;gk;
(my;yJ) kpd;dZ ifnahg;gk;.

18
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.

19
 ahh; jhf;fy; nra;a
gbtk; tpthpg;G jhf;fy; nra;a Ntz;ba Njjp
Ntz;Lk;
ntsp tpepNahf
tptuq;fspd;
mLj;j khjj;jpd; 10-k;
GSTR-1 khjhe;jpu tptu gjpT ngw;w egh;
Njjpf;Fs;
mwpf;if (Outward
Supply)
ngw;w tpepNahf
tptuq;fspd;
mLj;j khjj;jpd; 15-k;
GSTR-2 khjhe;jpu tptu gjpT ngw;w egh;
Njjpf;Fs;
mwpf;if (Inward
Supply)
rhjhuzkhf thp
nrYj;Jgthpd; mLj;j khjj;jpd; 20-k;
GSTR-3 gjpT ngw;w egh;
khjhe;jpu epiwT Njjpf;Fs;
ngw;w tptu mwpf;if
,zf;f thpj;
jpl;lj;jpd; fPo; ,zf;f thpj;
fhyhz;Lf;F mLj;J tUk;
GSTR-4 gjpT ngw;w eghpd; jpl;lj;jpd; fPo; gjpT
khjj;jpd; 18-k; Njjpf;Fs;
fhyhz;L tptu ngw;w egh;
mwpf;if
mLj;j khjj;jpd; 20-k;
,e;jpahtpy; Fbapuhj
,e;jpahtpy; Fbapuhj Njjpf;Fs; my;yJ gjpT
GSTR-5 gjpT ngw;w eghpd;
gjpT ngw;w egh; KbTw;w ehspypUe;J 7
tptu mwpf;if
ehl;fSf;Fs;
cs;sPl;Lr; Nritg;
gfph;thshpd; cs;sPl;Lr; Nrit mLj;j khjj;jpd; 13-k;
GSTR-6
khjhe;jpu tptu gfph;thsh; Njjpf;Fs;
mwpf;if
TDS gpbg;gth;fsps;
mLj;j khjj;jpd; 10-k;
GSTR-7 khjhe;jpu tptu TDS gpbg;gth;fs;
Njjpf;Fs;
mwpf;if
kpd;dZ
th;j;jfh;fspd; kpd;dZ mLj;j khjj;jpd; 10-k;
GSTR-8
khjhe;jpu tptu th;j;jfh;fs; Njjpf;Fs;
mwpf;if
GSTR Mz;L tptu rhjhuz gjpT ngw;w mLj;j epjp Mz;bd; brk;gh;
-9 mwpf;if egh; khjj;jpd; 31-k; Njjpf;Fs;
gjpit uj;J nra;j
gjpT ngw;w egh;
ehspypUe;J %d;W
jd;Dila gjpit
khjq;fSf;Fs; my;yJ
GSTR- Njit ,y;iynad
,Wjptptu mwpf;if gjpit uj;J nra;j Miz
10 xg;gilf;Fk;NghJ
gpwg;gpj;j ehspypUe;J %d;W
my;yJ gjpit uj;J
khjq;fSf;F (,tw;wpy; vJ
nra;Ak;NghJ
gpe;jpaNjh)
20
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

21
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;.
22
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;.

23
$ypj;njhopy;
(JOB WORK)
$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

24
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.

25
,ilkhWfhy tifKiwfs;
(Transitional Provisions)
GST vd;gJ ekJ ehl;bd; VAT-y; cs;s cs;sPl;L thp tuit GST-f;F
kiwKf thp tpjpg;gpy; xU Fwpg;gplj;jf;f vLj;Jr; nry;y KbahJ.
rPPh;jpUj;jkhFk;. khepyq;fSf;Fj; jf;fgb
khWk; gy;NtW thptpjpg;Gfis mfw;wp> VAT thp tpjpg;gpd; fPo;> ,zf;f
ehL KOf;f xNu khjphpahd thptpjpg;G thptpjpg;G gjpT ngw;w egh; xUth;
eilKiwiaf; nfhz;LtUtNj GST GST-y; Kiwahd thp tpjpg;G Kiwia
MFk;. GST-ahdJ gy;NtW thpfis (Regular) Njh;T nra;Ak;NghJ> mth;
xUq;fpizg;gjhy; VAT-y; ,Ue;J GST- VAT-y; ifapUg;gpy; cs;s nghUl;fSf;F
f;F khWk;NghJ> mjw;fhd ,ilkhWfhy cs;sPl;L thp tuT ngw KbAk;. Mdhy;>
tifKiwfs; (Transitional Provisions) me;j cs;sPL> thptpjpf;fj;jf;f toq;Fif
kpfTk; vspikahd KiwapYk; vt;tpj jahhpf;fg; gad;gLj;jg;gl Ntz;Lk;.
,ilA+Wkpd;wpAk;> jw;NghJs;s ,ijg; ngw> gjpT ngw;w tzpfh; mthplk;
rl;lj;jpd;gb> ifapUg;gpy; ,Uf;Fk; Fwpj;jpl;l Njjpf;F> 12 khjq;fSf;F Kd;
cs;sPl;L thptuT> kw;WKs;s gad;fs; nghUs; thq;fpajw;fhd tup tptug;gl;bia
midj;Jk; ,of;fhj tz;zKk; itj;jpUf;f Ntz;Lk;.
tbtikf;fg; gl;Ls;sJ.
VAT thp tpjpg;gpd; fPo;> %yjdg;
nghUl;fSf;fhd> toq;fg;glhj cs;sPl;L
cs;slLthptutpwfhd,ilkhWfhy
P ; ; thp tuit GST-y; ngw KbAk;.
tifKiwfs;:
VAT-y; ,Ue;J GST-f;F nry;Yk;NghJ
GST- tUtjw;F Kd;> Ke;ija rl;lg;gb cs;sPl;L thp tuitg; (ITC)
(VAT) cs;s cs;sPl;L thpfs;> filrpahf ngWtjw;fhd epge;jidfs;
gjpTnra;j tpgu mwpf;ifapy;; ,Uf;Fk;
gl;rj;jpy;> me;j cs;sPl;L thptuTfis> • Fwpj;jpl;l Njjpf;F Ke;ija MW khj
GST-d; fPo; ITC Mf vLj;Jf;nfhs;syhk;. fhy msTf;fhd midj;J tptu
mJ kpd;dZ tuTg;NgNul;by; tuT mwpf;iffisAk; jhf;fy; nra;jpUf;f
itf;fg;gLk;. Ntz;Lk;.
• Nkw;nrhd;d tuTj;njhifahdJ
VAT thp tpjpg;gpd; fPo; gjpT ngw;w GST-d; fPo; cs;sPl;L thp tuthf
egh; xUth;> GST-y; ,zf;fthptpjpg;G Vw;Wf;nfhs;sf; $bajhf ,Uf;f
Kiwiaj; Njh;T nra;Ak;NghJ> mth; Ntz;Lk;.
26
 • GST-y; cs;sPl;L thp tuitg; ngw> gOJePf;Fjy;> kWrPuikj;jy; my;yJ NtW
ntsp khepy tpw;W KjYf;fhd C, F, I, VNjDk; Nehf;fj;jpw;fhfr; $ypj;njhopy;
E1, E2 kw;Wk; H Nghd;w gbtq;fisf; nra;gtUf;F mg;gbNa mDg;gg;gLfpd;wd
fl;lhak; rkh;g;gpj;jpUf;f Ntz;Lk;.
my;yJ gFjpnray; Kiwf;F
• NkYk;> gjpT ngw;w eguhdth;> GST cl;gLj;jg;gl;l gpd;G mDg;gg;gLfpd;wd
TRAN-1 vd;w tptu mwpf;ifiaf; kw;Wk; Fwpj;jpl;l ehsd;W my;yJ
Fwpj;jpl;;l ehspypUe;J ([_iy 1>
mjw;Fg;gpd;G mj;jifa cs;sPLfs; jpUg;gp
2017 ) 90 ehl;fSf;Fs; rkh;g;gpf;f
Ntz;Lk;. mDg;gg;gl;lhy;> mj;jifa cs;sPLfs;
$ypj;njhopy; Kbe;j gpd;G my;yJ
gpwthW Fwpj;jpl;l ehspypUe;J MW
cs;sPl;Lf;fhd ,ilkhWfhy
khjq;fSf;Fs; Nkw;nrhd;d ,lj;jpw;Fj;
tifKiwfs;
jpUg;gp mDg;gg;gLfpd;wd vd;why; thp
vJTk; nrYj;jj;jf;fJ MfhJ.
gjpT ngw;w egh; xUth;>
-cw;gj;jpahsuhf ,y;yhkYk;>
-fyhy; Jiwapy; gjpT ngw xg;Gjyspg;G mbg;gilapy; mDg;gg;gl;l
Ntz;ba Njit ,y;yhkYk;> ruf;Ffisf; Fwpg;gpl;l fhy msTf;Fg;
- jhd; Nkw;nfhz;l toq;Fiff;F gpd;dh; jpUg;gp mDg;gpdhy;> mtw;iwf;
thp tptug; gl;b itj;jpUf;fhkYk;> kw;Wk; ‘nfhs;sj;jf;f toq;Fifahff;” (Deemed
gzk; nrYj;jpajw;fhd Mtzk; vJTk; Supply) fUjp> mjw;Fz;lhd thpiaj;
,y;yhky; ,Ue;jhYk;> mth; cs;sPl;L jpUg;gp mDg;gpath; nrYj;j Ntz;Lk;.
thp tuitg;ngWk; KiwahdJ
gpd;tUkhW
,ilkhWfhy tifKiwfspy;
• ruf;Ffspd; CGST thp tpfpjk; 9% - tuT> jtwhfg; gad;nfhs;sg;gl;lhy;
60% of CGST credit my;yJ mjw;FNky; mjw;fhd jz;lid eltbf;iffs;
,Ue;jhy;
• ruf;Ffspd; CGST thp tpfpjk; 9% f;F - cs;sPl;L thp tuT jtwhfg;
40% of CGST credit Fiwthf ,Ue;jhy; gad;nfhs;Sk; gl;rj;jpy;> me;j cs;sPl;L
thp tuitAk;> mjw;Fz;lhd tl;b kw;Wk;
NkYk;> ,e;jr; ruf;Ffis ntsp jz;lj; njhifAld; thp nrYj;Jk;
khepyj;jpw;F tpw;gid nra;Ak;NghJ> IGST flg;ghLila egh; nrYj;j Ntz;Lk;.
tuthdJ KiwNa 30% kw;Wk; 20% vdf; cs;sPl;L thp tuT Ntz;Lnkd;Nw
nfhs;s Ntz;Lk;.
jtwhfg; gad;nfhs;sg;gl;bUf;ftpy;iy
vd;why;> me;jj; jtwhd cs;sPl;L thp
$ypj;njhopy; / xg;Gjyspg;G
tutpy; 10% my;yJ &.10>000/- ,jpy; vJ
mbg;gilapy; mDg;gg;gl;l
kpFjpNah mijj; jz;lj; njhifahf
ruf;Ffisj; jpUg;gp mDg;Gk;NghJ
nrYj;j Ntz;Lk;.
filgpbf;fNtz;ba ,ilkhW fhy
tifKiwfs;
Ntz;Lnkd;Nw jtwhfg;
gad;nfhs;sg;gl;bUe;jhy;> me;jj;
mYty;njhopy; ,lk; xd;wpy; ngwg;gl;l
cs;sPLfs; vitAk;> Fwpj;jpl;l jtwhd cs;sPl;L thp tuTf;Fr; rkkhd
ehSf;F Kd;dh; epytptUk; rl;lj;jpd; xU njhifiaj; jz;lj; njhifahfr;
tifKiwfSf;F ,zq;fpathW> NkYk; nrYj;j Ntz;Lk;.
nray;Kiwf;F cs;shf;Fjy;> Nrhjpj;jy;>
27
 61il6ID!J6lliT8) ~8>6ll6Uffi6ID6TT
61UJDffiffiili{2W @>!Dlu)ffi

[!]~ :r ~ [!]
.;i:
=-·.
~ ::..t
[!] .....
http:llgst.puducherrv.gov.inlctdlgstrules.html http:llgg.p••ducherrv.Mv.inlftd/g:;t/Puduchrrry-Good:;-and -Servi£f:t·Tax-A£I-2017-TamiLpdf

PGSTACT2017(ENGLISH)

~
http:llgst.puducherrv.gov.in/ctd/gst/Puducherrv-Goods-and -Services-TaK-Act-2017-Gazette.pdf
~
http: fiB~t.puducherry .BOV.in/ctd/GQICGST-Act-2017. pdf

FAQ ON GST- TAMIL

~
II .
.
http://gst.puducherrv.gov.in/ctd/GO/IGST-Act-2017.pdf

FAQ ON GST- ENGLISH

~
http://gst.puducherry.gov.in/ctd/GOIFAO-FIRST-EDITJON-TAMIL.pdf

FAQ ON GST- MALAYALAM

II [!] ..
http://gst.puducherry.gov.in/ctd/GQ/FAO-SECOND-EDITION-ENGLISH.pdf http://gst.puducherrv.gov.in/ctd/GOIFAO-FIRST-EDITION-MALAYALAM.pdf

FAQ ON GST- TELUGU

28
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.

29