f~wgKv t

1| e¨emvqx ej‡Z Avgiv wK eywS?

g~j¨ ms‡hvRb Ki AvBb, wewagvjv, cÖÁvcbmg~n Ges RvixK…Z Av‡`kmg~n msKwjZ
Ae¯’vq cy¯ÍKvKv‡i RvZxq ivR¯^ †evW© QvovI AvBbRxex I †jLKMY cÖKvk K‡i evRv‡i K‡qKwU ch©v‡q g~j¨ ms‡hvRb Ki Av`vq Kiv nq, †hgb- Avg`vwb ch©vq, Drcv`b
mnRcÖvc¨ ivL‡Qb| wKš‘ AvBb, Av‡`k I weavbvejx †ÿÎ we‡k‡l mvavi‡Y¨ mnR‡eva¨ ch©vq, cvBKvix ch©vq I LyPiv ch©vq| cvBKvix I LyPiv ch©vq‡K Avgiv e¨emvqx
bvI n‡Z cv‡i| A_P ¯^”Q Áv‡bi Afv‡e A‡bK Ki`vZv h_vh_fv‡e Ki cÖ`vb Ki‡Z ch©vq e‡j _vwK| Drcv`b ev Avg`vwbi cieZx© ¯Íimg~n †hgb- wWjvi,
cv‡ib bv| Ki`vZv Ges †μZv mvaviY‡K Ki cÖ`vb I Ki Av`vq wbwðZ Ki‡Z wWw÷ªweDUi, cwi‡ekK, †nvj‡mjvi, †mvj G‡R›U, Kwgkb G‡R›U, cvBKvix
e¨vcKfv‡e DØy× Kivi j‡ÿ¨ RvZxq ivR¯^ †evW© mnR‡eva¨fv‡e g~j¨ ms‡hvRb Ki, we‡μZv BZ¨vw` Ôe¨emvqxÕ ch©vqfy³| g~j¨ ms‡hvRb Ki AvB‡b Ôe¨emvqxÕi
m¤ú~iK ïé, UvY©Ifvi Ki I AveMvix ïé m¤úK©xq ¸iæZ¡c~Y© ÁvZe¨ wel‡q wb¤œewY©Z wb¤œiƒc msÁv cÖ`vb Kiv n‡q‡Q t
cyw¯ÍKvmg~n cÖYqb K‡i‡Q t
Ò Ôe¨emvqxÕ ewj‡Z Ggb e¨w³‡K eySvB‡e whwb ZrKZ©„K Avg`vwbK…Z, μqK…Z,
cyw¯ÍKv bs-1 t g~mK wel‡q mvaviY ÁvZe¨
AwR©Z ev Ab¨ †Kvbfv‡e msM„nxZ c‡Y¨i †Kvbiƒc AvK…wZ, cÖK…wZ, ˆewkó¨ ev
cyw¯ÍKv bs-2 t wbeÜb ¸YMZ cwieZ©b bv Kwiqv c‡Yi wewbg‡q Ab¨ †Kvb e¨w³i wbKU weμq ev
cyw¯ÍKv bs-3 t UvY©Ifvi Ki Ab¨weafv‡e n¯ÍvšÍi K‡ib|Ó
cyw¯ÍKv bs-4 t g~j¨ †NvlYv
cyw¯ÍKv bs-5 t wnmve cy¯ÍK I `wjjvw` msiÿY A_©vr we‡`k †_‡K Avg`vwbK…Z cY¨ A_ev †`‡k Drcvw`Z cY¨ hw` †KD †Kvbiƒc
cyw¯ÍKv bs-6 t PvjvbcÎ cwieZ©b bv K‡i ga¨¯^Ë¡‡fvMx ev me©‡kl †fv³vi wbKU weμq K‡ib Z‡e Zuv‡K
cyw¯ÍKv bs-7 t DcKiY Ki †iqvZ I mgš^q e¨emvqx ejv nq|
cyw¯ÍKv bs-8 t `vwLjcÎ
cyw¯ÍKv bs-9 t e¨emvqx ch©v‡q g~mK
2| Avg`vwbK…Z ev Ab¨ Drcv`‡Ki wbKU n‡Z msM„nxZ cY¨ †gvoKRvZ K‡i
cyw¯ÍKv bs-10 t g~mK e¨e¯’vq ECR/POS e¨envi weμq Ki‡j wK Zv Ôe¨emvqxÕ wn‡m‡e MY¨ n‡e bv?
cyw¯ÍKv bs-11 t g~mK e¨e¯’vq ÷¨v¤ú I e¨vÛ‡ivj e¨envi
cyw¯ÍKv bs-12 t e¨vswKs I bb-e¨vswKs Ges exgv †mevi †ÿ‡Î g~mK cwi‡kva c‡Y¨i †Kvbiƒc AvK…wZ, cÖK„wZ, ˆewkó¨ ev ¸YMZ cwieZ©b n‡j Giƒc Kvh©μg
cyw¯ÍKv bs-13 t Avg`vwb ch©v‡q g~mK cwi‡kva g~j¨ ms‡hvRb Ki AvBb †gvZv‡eK cÖ¯‘ZKiY ev Drcv`b Kvh©μ‡gi AšÍf©y³|
cyw¯ÍKv bs-14 t g~mK e¨e¯’vq ißvwb Kvh©μg Kv‡RB cY¨ †gvoKRvZ K‡i weμqKvix e¨w³‡K Ôe¨emvqxÕ ejv hv‡e bv| eis
cyw¯ÍKv bs-15 t g~mK e¨e¯’vq cÖZ¨c©Y Kvh©μg wZwb g~j¨ ms‡hvRb Ki AvBb †gvZv‡eK ÔDrcv`KÕ wn‡m‡e cwiMwYZ n‡eb|
cyw¯ÍKv bs-16 t Aciva, kvw¯Í I Avcx‡ji weavb

RvZxq ivR¯^ †evW© Avkv K‡i †h, cÖKvwkZ cyw¯ÍKvmg~n cv‡V Ki`vZv I †μZv mvaviY 3| mKj c‡Y¨i †ÿ‡Î wK e¨emvqx chv©‡qi g~mK cÖ‡hvR¨?
g~j¨ ms‡hvRb Ki AvBb I cÖ‡qvM wel‡q m‡PZb n‡eb Ges Zv miKv‡ii ivR¯^ Av`v‡q
BwZevPK cÖfve †dj‡e| g~j¨ ms‡hvRb Ki AvBb, 1991-Gi cÖ_g Zdwm‡j ewY©Z cY¨ Ges miKvi KZ©„K
cÖÁvc‡bi gva¨‡g Ae¨vnwZ cÖ`Ë cY¨ (†hgb- †gvoKRvZ fyÆv exR, PvDj, cï
Lv‡`¨i cywó wcÖwg·, ivmvqwbK mvi, K„wlKv‡h© e¨eüZ Bb‡mKwUmvBW,

vat booklet‐9 of vat on trade 2

dvswMmvBWm, †cw÷mvBWm, Gw›U¯úªvDwUs †cÖvWv±m, cø¨v›U †MÖv_ †i¸‡jUi, ƒ Avg`vwb ch©v‡q ev ¯’vbxqfv‡e μq ch©v‡q c~‡e© cwi‡kvwaZ g~mK †iqvZ MÖnY
wWmBb‡dKU¨v›Um, BZ¨vw`) Qvov mKj c‡Y¨i Dci e¨emvqx chv©‡qi g~mK Kiv hvq|
cÖ‡hvR¨|
ƒ e¨emvqx ch©v‡q 20% g~j¨ ms‡hvRb we‡ePbv K‡i bxU 3% g~mK Avg`vwb
ch©v‡q Dr‡m KZ©b Kiv nq| ZvB:
4| e¨emvqxi g~mK wbeÜb t
- e¨emvqx ch©v‡q wefvMxq Kg©KZ©v KZ©„K wba©vwiZ cÖK…Z g~j¨
e¨emvqx‡K 'Supplier (Trader)' wn‡m‡e Kvh©μg †KvW C099.00: Miscellaneous ms‡hvRb hw` 20% Gi Kg nq, Zvn‡j Avg`vwb ch©v‡q AwZwi³
Goods Gi AvIZvq g~mK wbeÜb MÖnY Ki‡Z nq| cwi‡kvwaZ e¨emvqx g~mK `vwLjc‡Îi gva¨‡g mgš^q Kiv hvq ev
†dir `vex Kiv hvq|

5| e¨emvqx chv©‡q g~mK cÖ`v‡bi c×wZ t - Avi, e¨emvqx ch©v‡q cÖK…Z g~j¨ ms‡hvRb hw` 20% Gi †ewk nq,
Zvn‡j 20% Gi AwZwi³ cwigvY g~j¨ ms‡hvR‡bi Rb¨ g~mK
eZ©gv‡b wZbwU c×wZ‡Z e¨emvqx ch©v‡qi g~mK AvnwiZ n‡”Q, h_v- cª`vb Ki‡Z nq|
1. cÖK…Z g~j¨ ms‡hvR‡bi wfwˇZ, ƒ e¨emvqx ch©v‡q g~j¨ ms‡hvRb hw` 20% (A_©vr mgvb) nq, Zvn‡j:
2. wbav©wiZ 13.33% nv‡i g~j¨ ms‡hvR‡bi wfwˇZ, Ges
- †h‡nZz Avg`vwb ch©v‡q D³ cwigv‡Y ms‡hvR‡bi Dci GKevi 3%
3. ¶z`ª e¨emvqx KZ©„K wbav©wiZ cwigv‡Y| Dr‡m g~mK KZ©b/Av`vq Kiv n‡q‡Q, ZvB e¨emvqx ch©v‡q cÖ_gevi
n¯ÍvšÍ‡ii †ÿ‡Î Avi g~mK cÖ‡hvR¨ n‡e bv| G‡ÿ‡Î Zvi g~j¨
†NvlYv †`qvi cÖ‡qvRb †bB Ges †iqvZ †bqvi my‡hvM †bB|
6| cÖK…Z g~j¨ ms‡hvR‡bi wfwˇZ e¨emvqx g~mK cÖ`vb t
- D³ Avg`vwbK…Z cY¨ mieiv‡ni †ÿ‡Î g~mK-11/11K Bmy¨i mgq
ƒ GwU g~j¨ ms‡hvRb Ki e¨e¯’vi ¯^vfvweK c×wZ| GB c×wZ‡Z †iqvZ e¨e¯’v Pvjvbc‡Î GB g‡g© mxj cÖ`vb Kiv n‡e †h, ÒGB Pvjvbc‡Î cÖ`wk©Z
Kvh©Ki _v‡K| g~mK ..................../ ................, Kv÷g nvD‡Ri wej Ae Gw›Uª
bs ................, ZvwiL ................ Gi gva¨‡g cwi‡kva Kiv
ƒ Avg`vwbK…Z ev ¯’vbxqfv‡e μqK…Z c‡Y¨i μq g~‡j¨i mv‡_ cÖK…Z g~j¨ n‡q‡Q|Ó Ges G‡ÿ‡Î Pvjvbc‡Î cÖK…Z g~mK Ges Dr‡m KwZ©Z
ms‡hvRb K‡i (hveZxq LiP †hgb- cwienb, we`y¨r, †Uwj‡dvb, gRywi, g~m‡Ki cwigvY AvbycvwZKfv‡e D‡jøL _vK‡Z n‡e, hv‡Z K‡i D³
†eZb, Kwgkb, wd, PvR© BZ¨vw` hveZxq e¨q I gybvdv †hvM K‡i) dig c‡Y¨i †μZv cÖ‡qvRb‡ev‡a †iqvZ wb‡Z cv‡i|
Ôg~mK-1LÕ(cwiwkó-1)†Z weμq g~j¨ Z_v g~mK Av‡ivc‡hvM¨ g~j¨ wefvMxq
Kg©KZ©vi wbKU †NvlYv Ki‡Z nq| 7| wbav©wiZ 13.33% g~j¨ ms‡hvR‡bi wfwˇZ e¨emvqx g~mK cÖ`vb t

ƒ cÖK…Z g~j¨ ms‡hvR‡bi cwigvY wefvMxq Kg©KZ©v KZ…©K wba©vi‡Yi ci ƒ GwU g~j¨ ms‡hvRb Ki e¨e¯’vi ¯^vfvweK c×wZ †_‡K wePz¨wZ| GB c×wZ‡Z
wba©vwiZ g~‡j¨i Ici 15% nv‡i g~mK cÖ`vb Ki‡Z nq| †iqvZ e¨e¯’v Kvh©Ki _v‡K bv|

vat booklet‐9 of vat on trade 3 vat booklet‐9 of vat on trade 4

 ƒ e¨emvqx ch©v‡q wba©vwiZ g~j¨ ms‡hvR‡bi nvi 13.33%| Avg`vwbK…Z ev ƒ †Kvb e¨emvqxi evwl©K g~j¨ ms‡hvR‡bi cwigvY wba©vwiZ m‡e©v”P evwl©K
¯’vbxqfv‡e μqK…Z cY¨ weμ‡qi †ÿ‡Î g~j¨ ms‡hvR‡bi nvi 13.33% Gi cwigv‡Yi †P‡q †ekx n‡j Zvi Rb¨ b~¨bZg g~j¨ ms‡hvRb Ki cÖ‡hvR¨
Kg ev †ewk bv n‡j G c×wZ‡Z e¨emvqx ch©v‡qi g~mK cwi‡kva Kiv hvq| bq|

ƒ wba©vwiZ g~j¨ ms‡hvRb 13.33% Gi Ici 15% nv‡i A_©vr me©‡gvU weμq
9| e¨emvqx KZ…©K msi¶Yxq g~mK wnmve cy¯ÍK I `wjjvw` t
g~‡j¨i Ici 2% nv‡i e¨emvqx g~mK cwi‡kva Ki‡Z nq|

ƒ G c×wZ‡Z g~mK cwi‡kvaKvix e¨emvqx‡K 31 RyjvB Zvwi‡Li g‡a¨ G ƒ cÖK…Z g~j¨ ms‡hvR‡bi wfwˇZ Ki cÖ`vbKvix GKRb e¨emvqx‡K (cvBKvix
msμvšÍ cÖÁvc‡bi wbav©wiZ Q‡K (cwiwkó-2) wefvMxq Kg©KZ©vi wbKU ev LyPiv †h ai‡biB nb bv †Kb) wb¤œwjwLZ wnmve cy¯ÍK ev †iwR÷vi
†NvlYv `vwLj Ki‡Z nq| msi¶Y Ki‡Z nqt
• g~mK PvjvbcÎ (dig g~mK-11, cÖ‡hvR¨ †ÿ‡Î g~mK-11K),
ƒ G c×wZ‡Z †iqvZ cÖvc¨ n‡e bv Ges g~j¨ †NvlYv eva¨Zvg~jK bq| • μq wnmve cy¯ÍK (dig g~mK-16),
• weμq wnmve cy¯ÍK (dig g~mK-17),
• PjwZ wnmve cy¯ÍK (dig g~mK-18)|
8| ÿz`ª e¨emvqx KZ…©K wbav©wiZ cwigv‡Y g~mK cÖ`vb t
ƒ Gi cvkvcvwk GKRb e¨emvqx Zvi wbR¯^ c×wZ‡ZI wnmve msi¶Y Ki‡Z
ƒ ¶z`ª e¨emvqx‡`i myweavi Rb¨ Zuv‡`i †¶‡Î GjvKvwfwˇZ m‡e©v”P evwl©K cvi‡eb|
g~j¨ ms‡hvRb a‡i b~¨bZg wba©vwiZ cwigvY g~mK Av`v‡qi e¨e¯’v
i‡q‡Q| GjvKvwfwËK D³ wba©vwiZ m‡e©v”P evwl©K g~j¨ ms‡hvR‡bi ƒ GQvovI Zvu‡K wb¤œiƒc `wjjvw` msi¶Y Ki‡Z nq-
cwigvY I cÖ‡`q b~¨bZg g~j¨ ms‡hvR‡bi cwigvY wb‡¤œ †`Lv‡bv n‡jv t
†h mKj GjvKvi m‡e©v”P evwl©K g~j¨ cÖ‡`q b~¨bZg g~j¨ • g~j¨ †NvlYv Ges g~j¨ wba©viZ msμvšÍ `wjjvw` (dig g~mK-1L)
Rb¨ cÖ‡hvR¨ ms‡hvR‡bi cwigvY ms‡hvRb K‡ii cwigvY [wbav©wiZ 13.33% g~j¨ ms‡hvR‡bi wfwˇZ Ki cÖ`vbKvix e¨emvqxi
XvKv I PÆMÖvg wmwU 40,000/- UvKv 6,000/- UvKv †ÿ‡Î cÖ‡hvR¨ bq],
K‡c©v‡ikb GjvKv
Ab¨vb¨ wmwU 32,000/- UvKv 4,800/- UvKv • cY¨ mieiv‡ni †ÿ‡Î Dr‡m g~mK KZ©‡bi cÖZ¨qbcÎ (dig g~mK-12L)
K‡c©v‡ikb GjvKv [wbav©wiZ 13.33% g~j¨ ms‡hvR‡bi wfwˇZ Ki cÖ`vbKvix e¨emvqxi
†Rjv kn‡ii †cŠi 24,000/- UvKv 3,600/- UvKv †ÿ‡Î cÖ‡hvR¨ bq],
GjvKv • `vwLjcÎ (dig g~mK-19),
†`‡ki Ab¨vb¨ 12,000/- UvKv 1,800/- UvKv
GjvKv • †UªRvix Pvjv‡bi Kwc (wU Avi -6),
• cY¨ ev DcKiY μ‡qi `wjjvw` (wej Ae Gw›Uª, g~mK Pvjvb BZ¨vw`),
ƒ G c×wZ‡ZI †iqvZ cÖvc¨ n‡e bv Ges g~j¨ †NvlYv eva¨Zvg~jK bq|
• cY¨ ev †mev weμq mswkøó mKj evwYwR¨K `wjjvw` BZ¨vw`|

vat booklet‐9 of vat on trade 5 vat booklet‐9 of vat on trade 6

 ƒ wba©vwiZ 13.33% g~j¨ ms‡hvR‡bi wfwˇZ g~mK cwi‡kvaKvix e¨emvqx‡K nv‡i Dr‡m g~mK KZ©b Ki‡Z n‡e, e¨emvqx GB 3% g~mK `vwLjc‡Îi
cÖwZwU μq, weμq, mieiv‡ni wnmve, wbR¯^ evwYwR¨K `wjjvw`, `vwLjcÎ gva¨‡g FYvZ¥K mgš^q Ki‡eb;
(g~mK-19), PjwZ wnmve cy¯ÍK (g~mK-18) Ges PvjvbcÎ cy¯ÍK (g~mK-11/ ƒ wbav©wiZ 13.33% g~j¨ ms‡hvR‡bi wfwˇZ ev bxU 2% Ki cÖ`vbKvix ev
g~mK-11K), †UªRvwi Pvjv‡bi Kwc msiÿY Ki‡Z nq| GjvKvwfwˇZ evwl©K g~j¨ ms‡hvRb a‡i b~¨bZg wba©vwiZ cwigvY Ki
ƒ RvZxq ivR¯^ †ev‡W©i cÖÁvcb †gvZv‡eK GjvKvwfwˇZ b~¨bZg wbav©wiZ cÖ`vbKvix e¨emvqxi †ÿ‡ÎI †UÛvi ev Kvhv©‡`‡k DwjøwLZ †gvU g~‡j¨i Ici
cwigv‡Y (†hgb-6000/- UvKv, 4800/- UvKv, 3600/- UvKv, 1800/- †hvMvb`vi †mevi wnmv‡e 4% nv‡i Dr‡m g~mK KZ©b Ki‡Z n‡e, Z‡e
UvKv) evwl©K g~mK cwi‡kvaKvix ÿz`ª e¨emvqxMY‡K †Kej cY¨ μ‡qi †m‡ÿ‡Î e¨emvqx GB 4% g~mK FYvZ¥K mgš^q Ki‡Z cvi‡eb bv|
`wjjvw`mn K¨vk †g‡gv I weμq cy¯ÍK I †UªRvwi Pvjv‡bi Kwc msiÿY
Ki‡Z nq|
ƒ RvZxq ivR¯^ †evW© KZ…©K wbav©wiZ KwZcq e¨emvqxi †ÿ‡Î (†hgb -
†g‡UªvcwjUvb GjvKvi AwfRvZ kwcs †m›Uv‡ii mKj e¨emvqx, wWcvU©‡g›Uvj
†÷vi, †Rbv‡ij †÷vi, eo I gvSvix e¨emvqx, BZ¨vw`) Electronic Cash
Register (ECR) ev Point of Sales (POS) Software e¨envi eva¨Zvg~jK|

10| e¨emvqx †Kvb& di‡g g~mK PvjvbcÎ cÖ`vb Ki‡eb?

GKRb e¨emvqx KZ…©K Aci GKRb wbewÜZ e¨w³i wbKU cY¨ mieiv‡ni mgq
dig g~mK-11-‡Z g~mK PvjvbcÎ cÖ`vb Ki‡Z nq| Ab¨w`‡K, †Kvb AwbewÜZ
e¨w³i wbKU cY¨ mieiv‡ni mgq dig g~mK-11K-‡Z g~mK PvjvbcÎ cÖ`vb
Ki‡Z nq| ECR ev POS e¨enviKvix e¨emvqx KZ©„K ECR ev POS gyw`ªZ
PvjvbcÎ cÖ`vb Ki‡Z nq|

11| †Kvb e¨emvqx KZ…©K †UÛvi ev Kvhv©‡`‡ki wecix‡Z cY¨ mieiv‡ni mgq wK
nv‡i I c×wZ‡Z g~mK cwi‡kva/KZ©b‡hvM¨ n‡e?

GKRb e¨emvqx KZ…©K †UÛvi ev Kvhv©‡`‡ki wecix‡Z cY¨ mieiv‡ni mgq wb¤œiƒc
nv‡i I c×wZ‡Z g~mK cwi‡kva/KZ©b‡hvM¨ n‡e-

ƒ cÖK…Z g~j¨ ms‡hvR‡bi wfwˇZ Ki cÖ`vbKvix e¨emvqx 15% nv‡i g~mK

PvjvbcÎ Bmy¨ Ki‡eb, †UÛvi ev Kvhv©‡`‡k DwjøwLZ †gvU g~‡j¨i Ici 3%

vat booklet‐9 of vat on trade 7 vat booklet‐9 of vat on trade 8

 cwiwkó-1

g~mK-1L cwiwkó-2
MYcÖRvZš¿x evsjv‡`k miKvi
RvZxq ivR¯^ †evW©
XvKv ÕdigÕ
e¨emvqx ev evwYwR¨K Avg`vwbKviK KZ©„K g~j¨wfwË †NvlYvcÎ [kZ© (K) `ªóe¨]
[wewa 3(1) `ªóe¨]
1| cÖwZôv‡bi bvg I wVKvbv t. . . . . . . . . . . . . . . . . . . . . . . . . . . |

wbewÜZ e¨w³i bvg: g~j¨ †NvlYvi b¤^i............./ermi 2| g~j¨ ms‡hvRb Ki wbeÜb b¤^i I ZvwiL t . . . . . . . . . . . . . |
cÖwZôv‡bi bvg : GjvKv †KvW: 3| e¨emv‡qi aiY t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . |
c~Y© e¨emvwqK wVKvbv: †Uwj‡dvb b¤^i:
wbeÜb b¤^i: d¨v· b¤^i : 4| e¨emvq¯’‡ji weeiY t
μ: bs c‡Y¨i c‡Y¨i bvg I c‡Y¨i μqg~j¨ g~j¨ m¤ú~iK ké Av‡ivcYxq g~j¨ ms‡hvvRb Ki cvBKvix LyPiv g~j¨/
mvgÄm¨c~Y© weeiY (Avg`vwb (g~j¨ ms‡hvRb ms‡hvR‡bi Av‡ivc‡hvM¨ g~j¨ m¤ú~iK ïé Av‡ivc‡hvM¨ g~j¨ g~j¨ gyw`ªZ g~j¨
(K) N‡ii AvqZbt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
bvgKiY `wjj ev μq Ki I AvMvg cwigvY (hw` _v‡K) (L) Kg©Pvixi msL¨v I Zvnv‡`i gvwmK †eZbt . . . . . . . . . . . . . . .
†KvW (H.S. PvjvbcÎ AvqKi
eZ©gvb cÖ¯ÍvweZ eZ©gvb cÖ¯vÍ weZ
Code) †gvZv‡eK) e¨ZxZ) (M) we`y¨r, †Uwj‡dvb, fvov BZ¨vw` Lv‡Z gvwmK m¤¢ve¨ e¨qt . . . . . . .
1 2 3 4 5 6 7 8 9 10 11 12 (N) †h me c‡Y¨i e¨emv Kiv nq Zvnvi g‡a¨ cÖavb cÖavb cY¨t
(1) . . . . . .
(2) . . . . . .
Avwg GBg‡g© ‡NvlYv Kwi‡ZwQ †h, Ic‡i ewY©Z mKj Z_¨ mZ¨ I wbfzj
© | (3) . . . . . .
(4) . . . . . .
ZvwiL :......................... ¯^Z¡vwaKvix, wbewÜZ e¨w³ ev
ÿgZvcÖvß cÖwZwbwai ¯^vÿi
wbewÜZ e¨w³i Rb¨ wb‡`©kvewj :
5| gvwmK m¤¢ve¨ UvY©Ifvit . . . . . . . . . . . . . . . . . . . . . . . . . . . .|
1| Avg`vwb `wjj μq Pvjvbc‡Î c‡Y¨i weeiY ¯úó bv nB‡j D³ weei‡Yi wb‡P cY¨wU †h
bv‡g (mvBR/‡MÖW/g‡Wj D‡jøLmn) GKRb e¨enviKvixii wbKU cwiwPZ Zv (3) bs
Kjv‡g D‡jøL Kwi‡Z nB‡e Ges cÖwZwU †NvlYvi mswkøó Avg`vwb `wjj ev μq Pvjvbc‡Îi
b¤^i I ZvwiL D‡jøL Kwi‡Z nB‡e|
2| mswkøó c‡Y¨i Avg`vwb `wjj ev μq Pvjvbc‡Î g~j¨ ms‡hvRb Ki I AvMvg AvqKi
e¨ZxZ †h g~j¨ (hveZxq ïé Kimn) D‡jøL _vwK‡e Zvi mv‡_ Ab¨ †Kv‡bv †iqvZ‡hvM¨
DcKiY e¨eüZ nB‡jZv cieZx© mvwi (Row) †Z (3) bs Kjv‡g weeiYmn g~j¨ cÖ`k©b
mv‡c‡ÿ(4) bs Kjv‡g †hvM Kwi‡Z nB‡e|
3| μq g~‡j¨i mg_©‡b g~j¨ †NvlYvi mv‡_ Avg`vwb `wjj ev μqPvjvbc‡Îi d‡UvKwc mshy³
Kwi‡Z nB‡e|
4| (5) bs Kjv‡g cÖ`wk©Z ms‡hvR‡bi wfwˇZ 15% nv‡i bxU g~j¨ ms‡hvRb Ki cÖ‡`q
nB‡e|
5| (8) bs Kjv‡g cÖ¯ÍvweZ g~j¨ ev wefvMxq Kg©KZ©v KZ…K
© Aby‡gvw`Z g~‡j¨i (†hwU cÖ‡hvR¨)
wfwˇZ 15% nv‡i g~mK wbiƒcYc~e©K Ki cwi‡kvwaZ g~‡j¨i †P‡q g~j¨ †NvlYv
`vwLjKvixi weμq g~j¨ †Kv‡bv Ae¯’v‡ZB †ewk nB‡e bv|
vat booklet‐9 of vat on trade 9 vat booklet‐9 of vat on trade 10
G cyw¯ÍKvi †Kvb e³e¨ ev cwifvlv we`¨gvb g~j¨ ms‡hvRb Ki AvBb I Gi wewaweav‡bi mv‡_
Am½wZc~Y© e‡j cÖZxqgvb n‡j AvBb I wewaweav‡bi cwifvlvB cÖvwaKvi cv‡e| G wel‡q Av‡iv
†Kvb Z_¨ Rvbvi cÖ‡qvRb n‡j mswkøó g~mK ¯’vbxq Kvh©vjq (mv‡K©j), wefvMxq `ßi, Kwgkbv‡i‡Ui
m`i `ßi, wbKU¯’ g~j¨ ms‡hvRb Ki Kvh©vjq ev RvZxq ivR¯^ †ev‡W©i g~mK Abywefv‡Mi †Kvb
Kg©KZ©vi mv‡_ †hvMv‡hvM Kiv †h‡Z cv‡i|

RvZxq ivR¯^ †evW©, g~j¨ ms‡hvRb Ki AbywefvM, †dvbt 9330662, 8361432,

ivR¯^ feb, †m¸bevwMPv, XvKv| 9352530, 9358728,
8322699
wcGweG·t 8318120-26
d¨v·t 8316143
e„nr Ki`vZv BDwbU (LTU), g~j¨ ms‡hvRb Ki, †dvbt 9362962, 9362963,
6ô Zjv, wØZxq 12 Zjv miKvix Awdm feb, 9362964, 9362965
†m¸bevwMPv, XvKv| d¨v·t 9362960
ïé, AveMvix Ges g~mK, XvKv (`wÿY) Kwgkbv‡iU, †dvbt 8355964, 9337245,
160/G, AvBwWBwe feb (4_© I 5g Zjv), KvKivBj, 9340124, 9351696
XvKv| wcGweG·t 8311811-4
d¨v·t 8315459
ïé, AveMvix Ges g~mK, XvKv (DËi) Kwgkbv‡iU, †dvbt 8963115, 8963116,
evox-06, †mvbviMvuI Rbc_ †ivW, 8963118, 8911649
†m±i-11, DËiv, XvKv| d¨v·t 8913433
ïé, AveMvix Ges g~mK, PÆMÖvg Kwgkbv‡iU, †dvbt 2524037, 721432,
wmwRI wewìs bs-1, 723133, 724086
AvMÖvev` ev/G, PÆMÖvg-4100| d¨v·t 715808
ïé, AveMvix Ges g~mK, ivRkvnx Kwgkbv‡iU, †dvbt 861101, 861105,
evox bs-196, †m±i-02, ivRkvnx nvDwRs G‡÷U, 861103, 861106
Dckni, ivRkvnx| d¨v·t 761719
ïé, AveMvix Ges g~mK, wm‡jU Kwgkbv‡iU, †dvbt 2830741, 810083,
evox bs-19, †ivW-14/24, eøK-wW, 810081
kvnRvjvj Dckni, wm‡jU| d¨v·t 2831596
ïé, AveMvix Ges g~mK, Lyjbv Kwgkbv‡iU, †dvbt 761703, 762428,
Lvwjkcyi, Lyjbv| 861216
d¨v·t 762594
ïé, AveMvix Ges g~mK, h‡kvi Kwgkbv‡iU, †dvbt 68434, 68435
†fvjv U¨vsK †ivW, h‡kvi| d¨v·t 63405|

vat booklet‐9 of vat on trade 11