ꯆꯥꯂꯥꯟ › ꯍꯦꯜꯞ › ꯅꯝꯕꯔ, ꯄ꯭ꯔꯤꯟꯠ ꯑꯃꯁꯨꯡ ꯁꯦꯚ ꯇꯧꯔꯕ ꯀꯣꯄꯤꯁꯤꯡ
ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯅꯝꯕꯔ ꯀꯔꯝꯅ ꯆꯜꯂꯤꯕꯒꯦ
ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯃꯁꯥꯒꯤ ꯁꯤꯔꯤꯖꯀꯤ ꯃꯊꯪꯒꯤ ꯅꯝꯕꯔ ꯐꯪꯏ, ꯈꯨꯗꯝ DC/26-27/001꯫ ꯕꯤꯖꯅꯦꯁ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁꯤꯔꯤꯖ ꯂꯩ, ꯑꯃꯁꯨꯡ ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤ ꯈꯨꯗꯤꯡꯒꯤ ꯑꯦꯞꯔꯤꯜ 1 ꯗ 1 ꯗꯒꯤ ꯑꯃꯨꯛ ꯍꯧꯏ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯝꯕꯔ ꯃꯁꯥꯅ ꯃꯄꯨꯡ ꯐꯥꯍꯅꯕꯤꯌꯨ꯫ ꯑꯅꯧꯕ ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯍꯧꯔꯀꯄ ꯃꯇꯃꯗ, ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯅꯝꯕꯔ ꯅ ꯍꯥꯟꯅꯅ ꯃꯊꯪꯒꯤ ꯅꯝꯕꯔ ꯎꯠꯂꯤ꯫ ꯃꯔꯝ ꯂꯩꯇꯔꯕꯗ ꯃꯗꯨ ꯊꯝꯕꯤꯌꯨ꯫
- ꯃꯊꯧ ꯇꯥꯔꯕꯗ ꯁꯤꯔꯤꯖ ꯍꯣꯡꯗꯣꯛꯄꯤꯌꯨ꯫ ꯅꯝꯕꯔ ꯕꯣꯛꯁꯀꯤ ꯃꯈꯥꯗ ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖ ꯍꯣꯡꯗꯣꯛꯄꯤꯌꯨ ꯅꯝꯕꯤꯌꯨ (ꯅꯠꯇ꯭ꯔꯒ My data › Settings › ꯗꯣꯀꯨꯃꯦꯟꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ Number series)꯫ ꯄ꯭ꯔꯤꯐꯤꯛꯁ ꯊꯝꯕꯤꯌꯨ; ꯃꯊꯪꯒꯤ ꯅꯝꯕꯔ ꯈꯨꯗꯛꯇ ꯎꯠꯂꯤ꯫
- ꯅꯍꯥꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯅꯝꯕꯔ ꯏꯕꯤꯌꯨ (ꯑꯣꯞꯁꯅꯦꯜ)꯫ ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ ꯃꯌꯦꯛ, ꯅꯝꯕꯔ, / ꯅꯠꯇ꯭ꯔꯒ - ꯁꯤꯖꯤꯟꯅꯗꯨꯅ ꯇꯣꯉꯥꯟꯕ ꯅꯝꯕꯔ ꯑꯃ ꯏꯕ ꯌꯥꯏ꯫ ꯕꯤꯖꯅꯦꯁ ꯑꯃꯁꯨꯡ ꯆꯍꯤ ꯑꯁꯤꯒꯤꯗꯃꯛ ꯅꯝꯕꯔ ꯑꯗꯨꯃꯛ ꯍꯥꯟꯅꯅ ꯁꯦꯚ ꯇꯧꯔꯕꯗ ꯃꯦꯀꯔꯅ ꯆꯦꯀꯁꯤꯅꯍꯜꯂꯤ꯫
- ꯁꯦꯚ ꯇꯧꯕꯤꯌꯨ꯫ ꯅꯍꯥꯛꯅ ꯁꯦꯚ ꯇꯧꯔꯕ ꯅꯝꯕꯔꯁꯤꯡꯒꯤꯗꯃꯛ ꯈꯛꯇ ꯁꯤꯔꯤꯖ ꯃꯈꯥ ꯆꯠꯊꯔꯤ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
2026-27 ꯒꯤ ꯅꯍꯥꯛꯀꯤ ꯑꯍꯥꯅꯕ ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ DC/26-27/001, ꯃꯊꯪꯒꯤ DC/26-27/002꯫ ꯑꯦꯞꯔꯤꯜ 1, 2027 ꯗ ꯑꯅꯧꯕ ꯆꯍꯤꯒ ꯂꯣꯌꯅꯅ ꯁꯤꯔꯤꯖ ꯑꯗꯨ DC/27-28/001 ꯑꯣꯏꯔꯛꯂꯤ, DC/27-28/001꯫
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
CGST Rules ꯒꯤ Rule 55: ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯑꯃꯗ ꯃꯌꯦꯛ 16 ꯐꯥꯑꯣꯕ ꯃꯈꯥ ꯆꯠꯊꯕ ꯁꯤꯔꯤꯌꯦꯜ ꯅꯝꯕꯔ ꯑꯃ ꯂꯩ, ꯐꯥꯏꯅꯥꯟꯁꯤꯌꯦꯜ ꯆꯍꯤꯗ ꯑꯃꯈꯛ ꯑꯣꯏꯕ꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯊꯥ ꯈꯨꯗꯤꯡ 1 ꯗꯒꯤ ꯍꯧꯕ꯫ ꯆꯍꯤ ꯑꯗꯨꯒꯤꯗꯃꯛ ꯃꯈꯥ ꯆꯠꯊꯕ ꯁꯤꯔꯤꯖ ꯑꯃꯈꯛ ꯊꯝꯕꯤꯌꯨ; ꯑꯦꯞꯔꯤꯜ 1 ꯗ ꯈꯛꯇ ꯑꯅꯧꯕ ꯑꯃ ꯍꯧꯕꯤꯌꯨ꯫
- ꯀꯝꯞꯌꯨꯇꯔ ꯑꯅꯤꯗ ꯁꯦꯃꯈꯤꯕ ꯃꯇꯨꯡꯗ ꯅꯝꯕꯔ ꯑꯗꯨꯃꯛꯀꯤ ꯗꯣꯀꯨꯃꯦꯟꯠ ꯑꯅꯤ꯫ ꯃꯇꯝ ꯑꯃꯗ ꯗꯤꯚꯥꯏꯁ ꯑꯃꯈꯛꯇ ꯊꯕꯛ ꯇꯧꯕꯤꯌꯨ ꯑꯃꯁꯨꯡ ꯕꯦꯛꯑꯞ ꯐꯥꯏꯂꯅ ꯗꯦꯇꯥ ꯆꯦꯟꯊꯍꯜꯂꯨ꯫
- ꯗꯤꯂꯤꯠ ꯇꯧꯔꯕ ꯅꯝꯕꯔ ꯑꯃꯅ ꯑꯍꯥꯡꯕ ꯊꯃꯖꯤꯜꯂꯤ꯫ ꯅꯍꯥꯛꯀꯤ ꯔꯦꯀꯣꯔꯗꯇ ꯃꯔꯝ (cancelled) ꯏꯕꯤꯌꯨ, ꯅꯠꯇ꯭ꯔꯒ ꯃꯊꯪꯒꯤ ꯑꯃ ꯄꯤꯗ꯭ꯔꯤꯉꯩꯗ ꯃꯗꯨ ꯑꯃꯨꯛ ꯁꯤꯖꯤꯟꯅꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ
ꯃꯔꯤ ꯂꯩꯅꯕ ꯍꯦꯜꯞ
ꯄ꯭ꯔꯤꯟꯠ, PDF, WhatsApp ꯑꯃꯁꯨꯡ ꯗꯤꯖꯥꯏꯟꯁꯦꯚ ꯇꯧꯔꯕ ꯗꯦꯂꯤꯚꯔꯤ ꯆꯥꯂꯥꯟ ꯑꯃ ꯆꯦꯗ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕ, PDF ꯑꯣꯏꯅ ꯁꯦꯚ ꯇꯧꯕ, ꯅꯠꯇ꯭ꯔꯒ WhatsApp ꯅꯠꯇ꯭ꯔꯒ ꯏ-ꯃꯦꯂꯗ ꯀꯁ꯭ꯇꯃꯔꯗ ꯈꯨꯗꯛꯇ ꯊꯥꯕ ꯌꯥꯏ꯫ ꯑꯍꯥꯅꯕꯗ…ꯗꯣꯀꯨꯃꯦꯟꯠ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯅꯝꯕꯔ ꯁꯤꯔꯤꯖꯗꯣꯀꯨꯃꯦꯟꯠ ꯃꯈꯜ ꯈꯨꯗꯤꯡꯃꯛꯀꯤ ꯃꯁꯥꯒꯤ ꯁꯤꯔꯤꯖ ꯂꯩ, ꯈꯨꯗꯝ ꯏꯟꯚꯣꯏꯁꯀꯤꯗꯃꯛ INV/26-27/001 ꯑꯃꯁꯨꯡ ꯀꯣꯇꯦꯁꯅꯒꯤꯗꯃꯛ QT/26-27/001꯫ ꯕꯤꯖꯅꯦꯁ ꯈꯨꯗꯤꯡꯃꯛꯅ…