{"id":8318,"date":"2025-12-05T18:20:11","date_gmt":"2025-12-05T12:50:11","guid":{"rendered":"https:\/\/readnownews.in\/?p=8318"},"modified":"2026-02-26T00:41:58","modified_gmt":"2026-02-25T19:11:58","slug":"gst-%e0%a4%95%e0%a5%80-%e0%a4%ac%e0%a5%8b%e0%a4%97%e0%a4%b8-%e0%a4%ab%e0%a4%b0%e0%a5%8d%e0%a4%ae-%e0%a4%ac%e0%a4%a8%e0%a4%be%e0%a4%95%e0%a4%b0-10-77-%e0%a4%95%e0%a4%b0%e0%a5%8b%e0%a4%a1%e0%a4%bc","status":"publish","type":"post","link":"https:\/\/readnownews.in\/en\/gst-%e0%a4%95%e0%a5%80-%e0%a4%ac%e0%a5%8b%e0%a4%97%e0%a4%b8-%e0%a4%ab%e0%a4%b0%e0%a5%8d%e0%a4%ae-%e0%a4%ac%e0%a4%a8%e0%a4%be%e0%a4%95%e0%a4%b0-10-77-%e0%a4%95%e0%a4%b0%e0%a5%8b%e0%a4%a1%e0%a4%bc\/","title":{"rendered":"GST \u0915\u0940 \u092c\u094b\u0917\u0938 \u092b\u0930\u094d\u092e \u092c\u0928\u093e\u0915\u0930 10.77 \u0915\u0930\u094b\u0921\u093c \u0915\u0940 \u0915\u0930 \u091a\u094b\u0930\u0940: \u0936\u093e\u0924\u093f\u0930 \u0917\u093f\u0930\u094b\u0939 \u0915\u093e \u092a\u0930\u094d\u0926\u093e\u092b\u093e\u0936, \u0924\u0940\u0928 \u0906\u0930\u094b\u092a\u0940 \u0917\u093f\u0930\u092b\u094d\u0924\u093e\u0930"},"content":{"rendered":"<article class=\"text-token-text-primary w-full focus:outline-none [--shadow-height:45px] has-data-writing-block:pointer-events-none has-data-writing-block:-mt-(--shadow-height) has-data-writing-block:pt-(--shadow-height) [&amp;:has([data-writing-block])&gt;*]:pointer-events-auto scroll-mt-[calc(var(--header-height)+min(200px,max(70px,20svh)))]\" dir=\"auto\" tabindex=\"-1\" data-turn-id=\"request-WEB:e264a084-3418-43e7-89d0-ae7a2e30b728-4\" data-testid=\"conversation-turn-10\" data-scroll-anchor=\"true\" data-turn=\"assistant\">\n<div class=\"text-base my-auto mx-auto pb-10 [--thread-content-margin:--spacing(4)] @w-sm\/main:[--thread-content-margin:--spacing(6)] @w-lg\/main:[--thread-content-margin:--spacing(16)] px-(--thread-content-margin)\">\n<div class=\"[--thread-content-max-width:40rem] @w-lg\/main:[--thread-content-max-width:48rem] mx-auto max-w-(--thread-content-max-width) flex-1 group\/turn-messages focus-visible:outline-hidden relative flex w-full min-w-0 flex-col agent-turn\" tabindex=\"-1\">\n<div class=\"flex max-w-full flex-col grow\">\n<div class=\"min-h-8 text-message relative flex w-full flex-col items-end gap-2 text-start break-words whitespace-normal [.text-message+&amp;]:mt-1\" dir=\"auto\" data-message-author-role=\"assistant\" data-message-id=\"68eeeefe-be07-427a-af3a-727ac7006ad7\" data-message-model-slug=\"gpt-5-1\">\n<div class=\"flex w-full flex-col gap-1 empty:hidden first:pt-[1px]\">\n<div class=\"markdown prose dark:prose-invert w-full break-words light markdown-new-styling\">\n<p data-start=\"154\" data-end=\"581\">\u0936\u093e\u0939\u091c\u0939\u093e\u0902\u092a\u0941\u0930, 6 \u0926\u093f\u0938\u0902\u092c\u0930\u0964 \u091c\u0928\u092a\u0926 \u0915\u0940 \u090f\u0938\u0913\u091c\u0940, \u0938\u0930\u094d\u0935\u093f\u0932\u093e\u0902\u0938 \u0938\u0947\u0932 \u0914\u0930 \u0925\u093e\u0928\u093e \u0930\u094b\u091c\u093e \u092a\u0941\u0932\u093f\u0938 \u0915\u0940 \u0938\u0902\u092f\u0941\u0915\u094d\u0924 \u091f\u0940\u092e \u0928\u0947 \u090f\u0915 \u092c\u0921\u093c\u0947 \u091c\u0940\u090f\u0938\u091f\u0940 \u092b\u0930\u094d\u091c\u0940\u0935\u093e\u0921\u093c\u0947 \u0915\u093e \u092d\u0902\u0921\u093e\u092b\u094b\u0921\u093c \u0915\u0930\u0924\u0947 \u0939\u0941\u090f \u0915\u0930\u0940\u092c 10 \u0915\u0930\u094b\u0921\u093c 77 \u0932\u093e\u0916 \u0930\u0941\u092a\u092f\u0947 \u0915\u0940 \u0915\u0930 \u091a\u094b\u0930\u0940 \u0915\u0930\u0928\u0947 \u0935\u093e\u0932\u0947 \u0917\u093f\u0930\u094b\u0939 \u0915\u0947 \u0924\u0940\u0928 \u0938\u0926\u0938\u094d\u092f\u094b\u0902 \u2014 \u0917\u094c\u0930\u0935, \u0926\u0940\u092a\u0915 \u0914\u0930 \u0938\u093f\u0926\u094d\u0927\u093e\u0930\u094d\u0925\u00a0 \u0915\u094b \u0917\u093f\u0930\u092b\u094d\u0924\u093e\u0930 \u0915\u0930 \u0932\u093f\u092f\u093e \u0939\u0948\u0964 \u0917\u093f\u0930\u094b\u0939 \u0915\u0947 \u0915\u092c\u094d\u091c\u0947 \u0938\u0947 \u092d\u093e\u0930\u0940 \u092e\u093e\u0924\u094d\u0930\u093e \u092e\u0947\u0902 \u092b\u0930\u094d\u091c\u0940 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c, \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0909\u092a\u0915\u0930\u0923, \u0935\u093f\u092d\u093f\u0928\u094d\u0928 \u092c\u0948\u0902\u0915 \u0915\u093e\u0930\u094d\u0921, \u092e\u094b\u092c\u093e\u0907\u0932, \u091f\u0948\u092c, \u0915\u0902\u092a\u094d\u092f\u0942\u091f\u0930 \u0939\u093e\u0930\u094d\u0921\u0935\u0947\u092f\u0930 \u0914\u0930 \u090f\u0915 \u0915\u093e\u0932\u0940 \u092e\u0939\u093f\u0902\u0926\u094d\u0930\u093e \u0915\u093e\u0930 \u092c\u0930\u093e\u092e\u0926 \u0915\u0940 \u0917\u0908 \u0939\u0948\u0964<\/p>\n<p data-start=\"583\" data-end=\"1001\"><strong>\u0907\u0902\u0938\u094d\u091f\u093e\u0917\u094d\u0930\u093e\u092e \u092a\u0930 \u0932\u094b\u0928 \u0915\u093e \u0932\u093e\u0932\u091a \u0926\u0947\u0915\u0930 \u092b\u0901\u0938\u093e\u0924\u0947 \u0925\u0947 \u0932\u094b\u0917, \u092c\u0928\u093e\u0924\u0947 \u0925\u0947 \u092c\u094b\u0917\u0938 GST \u092b\u0930\u094d\u092e<\/strong><br data-start=\"656\" data-end=\"659\" \/>\u092a\u0941\u0932\u093f\u0938 \u0915\u0947 \u0905\u0928\u0941\u0938\u093e\u0930 \u092f\u0939 \u0917\u093f\u0930\u094b\u0939 \u0938\u094b\u0936\u0932 \u092e\u0940\u0921\u093f\u092f\u093e, \u0935\u093f\u0936\u0947\u0937\u0915\u0930 \u0907\u0902\u0938\u094d\u091f\u093e\u0917\u094d\u0930\u093e\u092e \u0915\u0947 \u091c\u0930\u093f\u090f \u0932\u094b\u0917\u094b\u0902 \u0915\u094b \u0906\u0938\u093e\u0928 \u0932\u094b\u0928 \u0909\u092a\u0932\u092c\u094d\u0927 \u0915\u0930\u093e\u0928\u0947 \u0915\u093e \u091d\u093e\u0902\u0938\u093e \u0926\u0947\u0924\u093e \u0925\u093e\u0964 \u0905\u0935\u0948\u0927 \u0932\u093e\u092d \u0915\u0947 \u0932\u093f\u090f \u0935\u0947 \u0909\u0928\u0938\u0947 \u0906\u0927\u093e\u0930 \u0915\u093e\u0930\u094d\u0921, \u092a\u0948\u0928 \u0915\u093e\u0930\u094d\u0921, \u092c\u093f\u091c\u0932\u0940 \u092c\u093f\u0932 \u0914\u0930 \u0905\u0928\u094d\u092f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c \u090f\u0915\u0924\u094d\u0930 \u0915\u0930 \u0932\u0947\u0924\u0947\u0964 \u0907\u0938\u0915\u0947 \u092c\u093e\u0926 \u0907\u0928 \u092a\u0930 \u092b\u0930\u094d\u091c\u0940 \u0939\u0938\u094d\u0924\u093e\u0915\u094d\u0937\u0930 \u0915\u0930\u0915\u0947 \u0915\u0942\u091f\u2013\u0930\u091a\u093f\u0924 \u0930\u0947\u0902\u091f \u090f\u0917\u094d\u0930\u0940\u092e\u0947\u0902\u091f \u0924\u0948\u092f\u093e\u0930 \u0915\u0930\u0924\u0947 \u0914\u0930 \u0909\u0928\u094d\u0939\u0940\u0902 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u092c\u094b\u0917\u0938 GST \u092b\u0930\u094d\u092e \u092c\u0928\u093e \u0926\u0940 \u091c\u093e\u0924\u0940 \u0925\u0940\u0964<\/p>\n<p data-start=\"1003\" data-end=\"1281\">\u0907\u0928 \u092b\u0930\u094d\u091c\u0940 \u092b\u0930\u094d\u092e\u094b\u0902 \u0915\u0947 \u0928\u093e\u092e \u092a\u0930 \u092c\u0948\u0902\u0915 \u092e\u0947\u0902 \u0915\u0930\u0902\u091f \u0916\u093e\u0924\u0947 \u0916\u094b\u0932\u0947 \u091c\u093e\u0924\u0947 \u0914\u0930 \u092c\u0921\u093c\u0947 \u092a\u0948\u092e\u093e\u0928\u0947 \u092a\u0930 \u092b\u0930\u094d\u091c\u0940 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u093f\u0915 \u0932\u0947\u0928\u0926\u0947\u0928 \u0915\u093f\u092f\u093e \u091c\u093e\u0924\u093e\u0964 \u0907\u0938 \u092a\u094d\u0930\u0915\u094d\u0930\u093f\u092f\u093e \u0938\u0947 \u0935\u094d\u092f\u093e\u092a\u093e\u0930\u0940 \u0905\u0935\u0948\u0927 \u0930\u0942\u092a \u0938\u0947 ITC (\u0907\u0928\u092a\u0941\u091f \u091f\u0948\u0915\u094d\u0938 \u0915\u094d\u0930\u0947\u0921\u093f\u091f) \u0915\u093e \u0932\u093e\u092d \u0909\u0920\u093e \u0932\u0947\u0924\u0947, \u091c\u093f\u0938\u0938\u0947 \u0938\u0930\u0915\u093e\u0930 \u0915\u094b \u0915\u0930\u094b\u0921\u093c\u094b\u0902 \u0915\u093e \u0928\u0941\u0915\u0938\u093e\u0928 \u0939\u094b\u0924\u093e, \u091c\u092c\u0915\u093f \u0917\u093f\u0930\u094b\u0939 \u0939\u0930 \u0932\u0947\u0928\u0926\u0947\u0928 \u092a\u0930 \u092e\u094b\u091f\u093e \u0915\u092e\u0940\u0936\u0928 \u0915\u092e\u093e\u0924\u093e \u0925\u093e\u0964<\/p>\n<p data-start=\"1283\" data-end=\"1480\"><strong>\u0930\u093e\u091c\u094d\u092f \u0915\u0930 \u0935\u093f\u092d\u093e\u0917 \u0915\u0940 \u0936\u093f\u0915\u093e\u092f\u0924 \u092a\u0930 \u0917\u0920\u093f\u0924 \u0939\u0941\u0908 SIT<\/strong><br data-start=\"1327\" data-end=\"1330\" \/>\u092f\u0939 \u092e\u093e\u092e\u0932\u093e \u0938\u093e\u092e\u0928\u0947 \u0924\u092c \u0906\u092f\u093e \u091c\u092c 28 \u092e\u0908 2025 \u0915\u094b \u0938\u0939\u093e\u092f\u0915 \u0906\u092f\u0941\u0915\u094d\u0924, \u0930\u093e\u091c\u094d\u092f \u0915\u0930, \u092d\u093e\u0935\u0928\u093e \u091a\u0902\u0926\u094d\u0930\u093e \u0928\u0947 \u0925\u093e\u0928\u093e \u0930\u094b\u091c\u093e \u092e\u0947\u0902 \u0936\u093f\u0915\u093e\u092f\u0924 \u0926\u0930\u094d\u091c \u0915\u0930\u093e\u0908\u0964 \u0926\u0930\u094d\u091c \u092e\u093e\u092e\u0932\u0947 \u0915\u093e \u0935\u093f\u0935\u0930\u0923 \u0907\u0938 \u092a\u094d\u0930\u0915\u093e\u0930 \u0939\u0948\u2014<\/p>\n<p data-start=\"1483\" data-end=\"1506\">\u092e\u0941.\u0905.\u0938\u0902. 313\/2025<\/p>\n<p data-start=\"1509\" data-end=\"1573\">\u0927\u093e\u0930\u093e\u090f\u0901 \u2014 <em data-start=\"1518\" data-end=\"1571\">318(2)\/318(4)\/336(3)\/338\/340(2) BNS \u090f\u0935\u0902 132 GST Act<\/em><\/p>\n<p data-start=\"1575\" data-end=\"1815\">\u0918\u094b\u091f\u093e\u0932\u0947 \u0915\u0940 \u0917\u0902\u092d\u0940\u0930\u0924\u093e \u0926\u0947\u0916\u0924\u0947 \u0939\u0941\u090f \u092a\u0941\u0932\u093f\u0938 \u0905\u0927\u0940\u0915\u094d\u0937\u0915 \u0936\u093e\u0939\u091c\u0939\u093e\u0902\u092a\u0941\u0930 \u0928\u0947 \u0935\u093f\u0936\u0947\u0937 \u091c\u093e\u0902\u091a \u091f\u0940\u092e (SIT) \u0917\u0920\u093f\u0924 \u0915\u0940 \u0914\u0930 \u091c\u093e\u0902\u091a \u0915\u093e \u0926\u093e\u092f\u093f\u0924\u094d\u0935 \u0928\u093f\u0930\u0940\u0915\u094d\u0937\u0915 \u0935\u0940\u0930\u0947\u0902\u0926\u094d\u0930 \u0938\u093f\u0902\u0939, \u092a\u094d\u0930\u092d\u093e\u0930\u0940 \u0917\u0948\u0902\u0917\u0938\u094d\u091f\u0930 \u0938\u0947\u0932 \u0915\u094b \u0938\u094c\u0902\u092a\u093e \u0917\u092f\u093e\u0964 SIT \u0928\u0947 \u0921\u093f\u091c\u093f\u091f\u0932 \u0938\u093e\u0915\u094d\u0937\u094d\u092f, \u092c\u0948\u0902\u0915 \u0935\u093f\u0935\u0930\u0923 \u0914\u0930 \u092a\u094d\u0930\u0935\u093f\u0937\u094d\u091f \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c\u094b\u0902 \u0915\u0940 \u0917\u0939\u0928 \u091c\u093e\u0902\u091a \u0936\u0941\u0930\u0942 \u0915\u0940\u0964<\/p>\n<p data-start=\"1817\" data-end=\"2162\"><strong>\u0905\u091f\u0938\u0932\u093f\u092f\u093e \u092a\u0941\u0932 \u0915\u0947 \u092a\u093e\u0938 \u092b\u093f\u0932\u094d\u092e\u0940 \u0938\u094d\u091f\u093e\u0907\u0932 \u092e\u0947\u0902 \u0918\u0947\u0930\u093e\u092c\u0902\u0926\u0940, \u0924\u0940\u0928\u094b\u0902 \u0906\u0930\u094b\u092a\u0940 \u0917\u093f\u0930\u092b\u094d\u0924\u093e\u0930<\/strong><br data-start=\"1888\" data-end=\"1891\" \/>5 \u0926\u093f\u0938\u0902\u092c\u0930 2025 \u0915\u094b \u092a\u0941\u0932\u093f\u0938 \u0915\u094b \u0938\u0942\u091a\u0928\u093e \u092e\u093f\u0932\u0940 \u0915\u093f \u0917\u093f\u0930\u094b\u0939 \u0915\u0947 \u0938\u0926\u0938\u094d\u092f \u0915\u093e\u0932\u0940 \u092e\u0939\u093f\u0902\u0926\u094d\u0930\u093e \u0915\u093e\u0930 \u092e\u0947\u0902 \u0935\u0915\u0940\u0932 \u0938\u0947 \u092e\u093f\u0932\u0928\u0947 \u0930\u094b\u091c\u093e \u0915\u094d\u0937\u0947\u0924\u094d\u0930 \u0915\u0940 \u0913\u0930 \u0906 \u0930\u0939\u0947 \u0939\u0948\u0902\u0964 \u0938\u0942\u091a\u0928\u093e \u0915\u0947 \u0906\u0927\u093e\u0930 \u092a\u0930 \u0939\u0925\u094c\u0921\u093c\u093e \u091a\u094c\u0930\u093e\u0939\u0947 \u092a\u0930 \u0918\u0947\u0930\u093e\u092c\u0902\u0926\u0940 \u0915\u0940 \u0917\u0908\u0964 \u0915\u093e\u0930 \u0915\u094b \u0905\u091f\u0938\u0932\u093f\u092f\u093e \u092a\u0941\u0932 \u0915\u0947 \u092a\u093e\u0938 \u0930\u094b\u0915\u093e \u0917\u092f\u093e \u0914\u0930 \u092e\u094c\u0915\u0947 \u0938\u0947 \u0917\u094c\u0930\u0935, \u0926\u0940\u092a\u0915 \u0914\u0930 \u0938\u093f\u0926\u094d\u0927\u093e\u0930\u094d\u0925 \u0915\u094b \u0917\u093f\u0930\u092b\u094d\u0924\u093e\u0930 \u0915\u0930 \u0932\u093f\u092f\u093e \u0917\u092f\u093e\u0964<\/p>\n<p data-start=\"2164\" data-end=\"2183\"><strong>\u092c\u0930\u093e\u092e\u0926 \u0938\u093e\u092e\u0917\u094d\u0930\u0940<\/strong><\/p>\n<p data-start=\"2186\" data-end=\"2218\">200 \u0938\u0947 \u0905\u0927\u093f\u0915 \u092b\u0930\u094d\u091c\u0940 \u0926\u0938\u094d\u0924\u093e\u0935\u0947\u091c<\/p>\n<p data-start=\"2221\" data-end=\"2247\">39 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data-start=\"2430\" data-end=\"2713\"><strong>\u091c\u093e\u0902\u091a \u091c\u093e\u0930\u0940, \u0917\u093f\u0930\u094b\u0939 \u0915\u0947 \u0905\u0928\u094d\u092f \u0938\u0926\u0938\u094d\u092f \u092d\u0940 \u0928\u093f\u0936\u093e\u0928\u0947 \u092a\u0930<\/strong><br data-start=\"2477\" data-end=\"2480\" \/>\u092a\u0941\u0932\u093f\u0938 \u0915\u093e \u0915\u0939\u0928\u093e \u0939\u0948 \u0915\u093f \u0906\u0930\u094b\u092a\u0940 \u0917\u093f\u0930\u094b\u0939 \u0938\u0902\u0917\u0920\u093f\u0924 \u0924\u0930\u0940\u0915\u0947 \u0938\u0947 \u0915\u0908 \u0930\u093e\u091c\u094d\u092f\u094b\u0902 \u0924\u0915 \u092b\u0948\u0932\u0947 \u0928\u0947\u091f\u0935\u0930\u094d\u0915 \u0915\u093e \u0939\u093f\u0938\u094d\u0938\u093e \u0939\u0948\u0964 \u092c\u0930\u093e\u092e\u0926 \u0907\u0932\u0947\u0915\u094d\u091f\u094d\u0930\u0949\u0928\u093f\u0915 \u0909\u092a\u0915\u0930\u0923\u094b\u0902 \u0915\u0940 \u092b\u0949\u0930\u0947\u0902\u0938\u093f\u0915 \u091c\u093e\u0902\u091a 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