ꯐꯥꯔꯃꯦꯁꯤ ꯕꯤꯜ › ꯐꯥꯔꯃꯦꯁꯤ ꯕꯤꯜ ꯐꯣꯔꯃꯦꯠ

ꯐꯥꯔꯃꯦꯁꯤ ꯕꯤꯜ ꯐꯣꯔꯃꯦꯠ: ꯀꯦꯃꯤꯁ꯭ꯇꯀꯤ ꯕꯤꯂꯗ ꯀꯔꯤ ꯂꯩꯒꯗꯒꯦ

ꯀꯦꯃꯤꯁ꯭ꯇꯀꯤ ꯕꯤꯜ ꯑꯁꯤ ꯅꯤꯌꯝ ꯑꯅꯤꯒꯤ ꯃꯈꯥꯗ ꯂꯩ: ꯀꯅꯥꯅ ꯀꯔꯤ ꯕꯦꯆꯀꯤ ꯀꯔꯤ ꯍꯤꯗꯥꯛ ꯂꯧꯈꯤꯕꯒꯦ ꯌꯦꯡꯕ ꯍꯤꯗꯥꯛꯀꯤ ꯅꯤꯌꯝ, ꯑꯃꯁꯨꯡ ꯇꯦꯛꯁ ꯌꯦꯡꯕ GST꯫ ꯐꯕ ꯕꯤꯂꯅ ꯑꯅꯤꯃꯛ ꯃꯄꯨꯡ ꯐꯥꯍꯜꯂꯤ꯫

ꯍꯤꯗꯥꯛꯀꯤ ꯅꯤꯌꯃꯅ ꯀꯔꯤ ꯍꯥꯌꯔꯤꯕꯒꯦ

ꯔꯤꯇꯦꯜ ꯀꯦꯃꯤꯁ꯭ꯇꯁꯤꯡꯅ ꯄꯔꯆꯤ ꯂꯩꯕ ꯍꯤꯗꯥꯛꯀꯤ ꯌꯣꯟꯕ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯔꯦꯀꯣꯔꯗ ꯊꯝꯃꯤ꯫ Drugs Rules, 1945 ꯀꯤ Rule 65 ꯒꯤ ꯃꯈꯥꯗ, ꯑꯁꯦꯡꯕ ꯄꯦꯛꯇ ꯄꯤꯕ ꯍꯤꯗꯥꯀꯁꯤꯡꯒꯤꯗꯃꯛ ꯔꯦꯀꯣꯔꯗ ꯑꯁꯤ ꯇꯣꯉꯥꯟꯕ ꯄꯔꯆꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔꯒꯤ ꯃꯍꯨꯠꯇ ꯁꯤꯔꯤꯌꯜ ꯅꯝꯕꯔ ꯂꯩꯕ ꯀꯦꯁ ꯅꯠꯔꯒ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯦꯃꯣ ꯑꯣꯏꯅ ꯊꯝꯕ ꯌꯥꯏ꯫ ꯃꯦꯃꯣ ꯑꯗꯨꯗ ꯃꯁꯤꯁꯤꯡ ꯂꯩꯒꯗꯕꯅꯤ:

ꯁꯤꯔꯤꯌꯜ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯇꯥꯡ,
ꯑꯅꯥꯕꯒꯤ ꯃꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯃꯐꯝ,
ꯄꯔꯆꯤ ꯏꯕꯒꯤ ꯃꯃꯤꯡ (ꯑꯃꯁꯨꯡ ꯃꯐꯝ ꯅꯠꯔꯒ ꯔꯦꯖꯤꯁ꯭ꯠꯔꯦꯁꯟ ꯅꯝꯕꯔ),
ꯍꯤꯗꯥꯛ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡ,
Schedule H ꯑꯃꯁꯨꯡ H1 ꯒꯨꯝꯕ ꯍꯤꯗꯥꯀꯁꯤꯡꯒꯤꯗꯃꯛ ꯀꯝꯄꯦꯅꯤ, ꯕꯦꯆ ꯅꯝꯕꯔ ꯑꯃꯁꯨꯡ ꯑꯦꯛꯁꯄꯥꯏꯔꯤꯒꯤ ꯇꯥꯡ꯫

ꯃꯊꯛꯇ ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯣꯔꯒꯤ ꯃꯃꯤꯡ, ꯃꯐꯝ ꯑꯃꯁꯨꯡ ꯗ꯭ꯔꯒ ꯂꯥꯏꯁꯦꯟꯁ ꯅꯝꯕꯔ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯌꯣꯟꯕ ꯑꯁꯤ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕ ꯐꯥꯔꯃꯥꯁꯤꯁ꯭ꯇꯀꯤ ꯌꯦꯡꯁꯤꯟꯕꯒꯤ ꯃꯈꯥꯗ ꯑꯣꯏ꯫

GST ꯅ ꯀꯔꯤ ꯍꯥꯌꯔꯤꯕꯒꯦ

ꯁ꯭ꯇꯣꯔ GST ꯗ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯔꯕꯗꯤ ꯕꯤꯜ ꯑꯁꯤꯃꯛ ꯇꯦꯛꯁ ꯏꯅꯚꯣꯏꯁꯅꯤ: ꯅꯍꯥꯛꯀꯤ GSTIN, ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕꯒꯤ ꯅꯝꯕꯔ, ꯇꯥꯡ, HSN ꯀꯣꯗ, ꯃꯁꯤꯡ, ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ, GST ꯔꯦꯠ ꯑꯃꯁꯨꯡ ꯁꯦꯜ, ꯄ꯭ꯂꯦꯁ ꯑꯣꯐ ꯁꯞꯂꯥꯏ꯫ GSTIN ꯂꯩꯇꯕ ꯂꯩꯕ ꯃꯤꯒꯤ ₹50,000 ꯅꯠꯔꯒ ꯃꯗꯨꯗꯒꯤ ꯍꯦꯟꯕ ꯌꯣꯟꯕꯗ ꯂꯩꯕ ꯃꯤꯒꯤ ꯃꯃꯤꯡ, ꯃꯐꯝ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯦꯠ ꯐꯥꯑꯣꯕ ꯃꯊꯧ ꯇꯥꯏ (CGST Rules ꯀꯤ Rule 46)꯫ ꯀꯝꯄꯣꯖꯤꯁꯟ ꯁ꯭ꯇꯣꯔꯅ GST ꯌꯥꯎꯗꯅ ꯕꯤꯜ ꯑꯣꯐ ꯁꯞꯂꯥꯏ ꯄꯤꯔꯤ, ꯃꯗꯨꯗ "composition taxable person, not eligible to collect tax on supplies" ꯏꯔꯤ꯫ ꯔꯦꯖꯤꯁ꯭ꯇꯔ ꯇꯧꯗꯕ ꯁ꯭ꯇꯣꯔꯅ ꯀꯦꯁ ꯅꯠꯔꯒ ꯀ꯭ꯔꯦꯗꯤꯠ ꯃꯦꯃꯣ ꯄꯤꯔꯤ꯫

ꯈꯨꯗꯝ ꯕꯤꯜ

#	ꯍꯤꯗꯥꯛ	ꯀꯝꯄꯦꯅꯤ	ꯕꯦꯆ	ꯑꯦꯛꯁ.	ꯃꯁꯤꯡ	MRP	ꯗꯤꯁ.	ꯁꯦꯜ
1	Paracetamol 650 mg tab	ABC Pharma	PX2511	08/27	2 Strip	32.00	10%	57.60
2	Amoxicillin 500 mg cap [H]	XYZ Labs	AM0934	03/27	1 Strip	105.00	10%	94.50

MRP ꯗ ꯄꯨꯟꯁꯤꯟꯕ ₹169.00, ꯗꯤꯁꯀꯥꯎꯟꯇ ₹16.90, ꯕꯤꯜ ₹152.10, ꯔꯥꯎꯟꯗ ꯇꯧꯔꯒ ₹152꯫ 5% GST ꯗ ₹152.10 ꯒꯤ ꯃꯅꯨꯡꯗ ꯇꯦꯛꯁꯦꯕꯜ ꯚꯦꯜꯌꯨ ₹144.86 ꯑꯃꯁꯨꯡ GST ₹7.24 (₹3.62 CGST + ₹3.62 SGST)꯫ ꯂꯥꯏꯟ 2 ꯑꯁꯤ Schedule H ꯍꯤꯗꯥꯛꯅꯤ, ꯃꯔꯝ ꯑꯗꯨꯅ ꯃꯈꯥꯗ Schedule H ꯅꯣꯠ ꯄ꯭ꯔꯤꯟꯇ ꯑꯣꯏ꯫ (ꯃꯃꯤꯡ ꯑꯃꯁꯨꯡ ꯃꯁꯤꯡꯁꯤꯡ ꯈꯨꯗꯝ ꯈꯛꯇꯅꯤ꯫)

ꯑꯔꯥꯟꯕ ꯑꯁꯤꯁꯤꯡ ꯇꯧꯒꯅꯨ

ꯕꯤꯂꯗ ꯕꯦꯆ ꯅꯠꯔꯒ ꯑꯦꯛꯁꯄꯥꯏꯔꯤ ꯂꯩꯇꯦ꯫ ꯕꯦꯆ ꯑꯃ ꯍꯟꯊꯍꯟꯅꯕ ꯍꯥꯌꯔꯕꯗꯤ ꯑꯅꯥꯕ ꯀꯅꯥꯗ ꯄꯤꯈꯤꯕꯒꯦ ꯈꯉꯕ ꯌꯥꯔꯣꯏ꯫
MRP ꯗꯒꯤ ꯍꯦꯟꯅ ꯂꯧꯕ꯫ MRP ꯑꯁꯤ ꯈ꯭ꯕꯥꯏꯗꯒꯤ ꯋꯥꯡꯕ ꯂꯤꯃꯤꯠꯅꯤ ꯑꯃꯁꯨꯡ ꯃꯗꯨꯗ GST ꯌꯥꯎꯔꯦ; ꯍꯟꯊꯅ ꯌꯣꯟꯕ ꯌꯥꯏ꯫
MRP ꯒꯤ ꯃꯊꯛꯇ GST ꯍꯥꯄꯆꯤꯟꯕ꯫ ꯇꯦꯛꯁ MRP ꯒꯤ ꯃꯅꯨꯡꯗꯃꯛ ꯂꯩ, ꯃꯊꯛꯇꯒꯤ ꯀꯩꯗꯧꯉꯩꯗꯁꯨ ꯍꯥꯄꯆꯤꯟꯗꯦ꯫
ꯅꯝꯕꯔ ꯂꯩꯇꯕ ꯕꯤꯜ꯫ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯜ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯗ ꯃꯈꯥ ꯆꯠꯅꯕ ꯁꯤꯔꯤꯖ ꯑꯃ ꯊꯝꯕꯤꯌꯨ, ꯃꯦꯀꯔꯅ ꯇꯧꯕꯒꯨꯝꯅ: PH/26-27/0001 ꯗꯒꯤ꯫

ꯍꯤꯗꯥꯛꯀꯤ ꯅꯤꯌꯃꯁꯤꯡ ꯅꯍꯥꯛꯀꯤ ꯁ꯭ꯇꯦꯠꯀꯤ ꯗ꯭ꯔꯒ ꯀꯟꯠꯔꯣꯜ ꯑꯣꯐꯤꯁꯅ ꯆꯠꯍꯜꯂꯤ, ꯑꯃꯁꯨꯡ ꯇꯁꯦꯡꯅ ꯁ꯭ꯇꯦꯠ ꯈꯨꯗꯤꯡꯗ ꯈꯔ ꯈꯦꯠꯅꯕ ꯂꯩ꯫ ꯅꯍꯥꯛꯀꯤ ꯂꯥꯏꯁꯦꯟꯁꯀ ꯃꯔꯤ ꯂꯩꯅꯕ ꯑꯈꯟꯅꯕ ꯋꯥꯐꯝ ꯑꯃꯒꯤꯗꯃꯛ ꯃꯐꯝ ꯑꯗꯨꯗꯃꯛ ꯍꯪꯕꯤꯌꯨ꯫

ꯍꯧꯖꯤꯛ ꯐꯥꯔꯃꯦꯁꯤ ꯕꯤꯜ ꯁꯦꯝꯕꯤꯌꯨ꯫ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯀꯎ