ꯊꯦꯀꯦꯗꯥꯔ ꯕꯤꯜ › ꯍꯦꯜꯞ › ꯁꯤꯖꯤꯟꯅꯕ
ꯔꯅꯤꯡ ꯑꯦꯀꯥꯎꯟꯠ (RA) ꯕꯤꯜ ꯁꯦꯝꯕꯒꯤ ꯃꯑꯣꯡ
ꯀꯟꯠꯔꯦꯛꯇꯔꯁꯤꯡꯅ ꯃꯖꯥꯔꯃꯦꯟꯠ ꯃꯇꯨꯡ ꯏꯟꯅ ꯁ꯭ꯇꯦꯖ ꯈꯨꯗꯤꯡꯗ ꯊꯕꯛꯀꯤ ꯕꯤꯜ ꯇꯧꯏ꯫ RA ꯕꯤꯜ ꯈꯨꯗꯤꯡꯃꯛꯅ ꯑꯔꯣꯏꯕ ꯕꯤꯜ ꯐꯥꯑꯣꯕ, ꯕꯤꯜ ꯑꯁꯤꯗ ꯑꯃꯁꯨꯡ ꯍꯧꯖꯤꯛ ꯐꯥꯑꯣꯕ ꯇꯧꯈꯤꯕ ꯃꯁꯤꯡ, ꯑꯃꯁꯨꯡ ꯅꯦꯠ ꯄꯤꯒꯗꯕ ꯐꯪꯅꯕ ꯀꯀꯊꯣꯀꯄꯁꯤꯡ ꯎꯠꯂꯤ꯫
ꯁ꯭ꯇꯦꯞ ꯑꯃꯃꯃꯒꯤ
- ꯅꯍꯥꯛꯀꯤ ꯐꯥꯔꯝ ꯑꯃꯁꯨꯡ ꯀ꯭ꯂꯥꯏꯑꯦꯟꯠ꯫ ꯅꯍꯥꯛꯀꯤ ꯏꯅꯐꯣꯔꯃꯦꯁꯟ ꯑꯃꯁꯨꯡ ꯕꯦꯉ꯭ꯛ ꯑꯃꯨꯛ; ꯀ꯭ꯂꯥꯏꯑꯦꯟꯠ, ꯊꯕꯛꯀꯤ ꯃꯃꯤꯡ, ꯁꯥꯏꯠ ꯑꯃꯁꯨꯡ ꯋꯔꯛ ꯑꯣꯔꯗꯔ ꯅꯝꯕꯔ꯫
- BOQ ꯑꯥꯏꯇꯦꯃꯁꯤꯡ꯫ ꯑꯥꯏꯇꯦꯝ ꯅꯝꯕꯔ, ꯃꯔꯣꯜ, ꯌꯨꯅꯤꯠ, ꯔꯦꯠ ꯑꯃꯁꯨꯡ BOQ ꯃꯁꯤꯡ꯫
- ꯃꯁꯤꯡꯁꯤꯡ꯫ ꯃꯃꯥꯡꯒꯤ ꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯕꯤꯜ ꯑꯁꯤꯒꯤ ꯃꯁꯤꯡ; ꯍꯧꯖꯤꯛ ꯐꯥꯑꯣꯕ ꯃꯁꯥꯅ ꯊꯤꯔꯤ, BOQ ꯍꯦꯟꯔꯕꯗ ꯆꯦꯀꯁꯤꯅꯍꯟꯕꯒ ꯂꯣꯌꯅꯅ꯫
- GST ꯑꯃꯁꯨꯡ ꯀꯀꯊꯣꯀꯄꯁꯤꯡ꯫ GST (ꯌꯥꯝꯕꯗ 18%), ꯔꯤꯇꯦꯟꯁꯟ ꯅꯠꯇ꯭ꯔꯒ ꯁꯤꯀꯨꯔꯤꯇꯤ ꯗꯤꯄꯣꯖꯤꯠ, ꯏꯟꯀꯝ ꯇꯦꯛꯁ TDS, ꯁꯔꯀꯥꯔꯒꯤ ꯀ꯭ꯂꯥꯏꯑꯦꯟꯇꯁꯤꯡꯒꯤꯗꯃꯛ GST TDS, ꯑꯦꯗꯚꯥꯟꯁ ꯅꯠꯇ꯭ꯔꯒ ꯃꯦꯇꯦꯔꯤꯌꯦꯜ ꯔꯤꯀꯣꯚꯔꯤ꯫
- ꯁꯦꯚ ꯇꯧꯗꯨꯅ ꯄ꯭ꯔꯤꯟꯠ ꯇꯧꯕꯤꯌꯨ꯫ ꯃꯁꯤꯡꯒꯤ ꯀꯣꯂꯝ ꯑꯍꯨꯝ ꯑꯃꯁꯨꯡ ꯑꯦꯃꯥꯎꯟꯇꯀꯤ ꯀꯣꯂꯝ ꯑꯍꯨꯃꯒ ꯂꯣꯌꯅꯕ A4, ꯀꯀꯊꯣꯀꯄꯁꯤꯡ, ꯅꯦꯠ ꯄꯤꯒꯗꯕ ꯑꯃꯁꯨꯡ ꯁꯥꯏꯟꯁꯤꯡ꯫
- ꯃꯊꯪꯒꯤ ꯊꯥ: ꯃꯊꯪꯒꯤ RA ꯕꯤꯜ꯫ ꯑꯔꯣꯏꯕ ꯕꯤꯜ ꯍꯥꯡꯗꯣꯛꯇꯨꯅ ꯃꯊꯪꯒꯤ RA ꯕꯤꯜ ꯅꯝꯕꯤꯌꯨ: ꯃꯁꯤꯡꯁꯤꯡ ꯃꯃꯥꯡꯒꯤꯗ ꯆꯠꯂꯤ, RA ꯅꯝꯕꯔ ꯍꯦꯅꯒꯠꯂꯀꯏ꯫
ꯇꯧꯔꯕ ꯈꯨꯗꯝ
ꯀꯟꯠꯔꯦꯛꯇꯔ ꯐꯥꯔꯝ ꯑꯃꯅ ꯁꯔꯀꯥꯔꯒꯤ ꯗꯤꯄꯥꯔꯠꯃꯦꯟꯠ ꯑꯃꯗ RA ꯕꯤꯜ 3: ꯕꯤꯜ ꯑꯁꯤꯗ ꯊꯕꯛ ₹4,00,000 + GST 18% ₹72,000 = ₹4,72,000꯫
| ₹4,00,000 ꯒꯤ ꯔꯤꯇꯦꯟꯁꯟ 5% ꯍꯟꯊꯍꯟꯕ | ₹20,000 |
| ₹4,00,000 ꯗ ꯏꯟꯀꯝ ꯇꯦꯛꯁ TDS 2% (ꯐꯥꯔꯝ) ꯍꯟꯊꯍꯟꯕ | ₹8,000 |
| ₹4,00,000 ꯗ GST TDS 2% ꯍꯟꯊꯍꯟꯕ | ₹8,000 |
| ꯅꯦꯠ ꯄꯤꯒꯗꯕ | ₹4,36,000 |
ꯅꯤꯌꯝ ꯑꯃꯁꯨꯡ ꯇꯥꯡ
₹2.5 ꯂꯥꯈ ꯍꯦꯟꯕ ꯀꯟꯠꯔꯥꯛꯇꯁꯤꯡꯗ ꯁꯔꯀꯥꯔꯒꯤ ꯑꯣꯐꯤꯁꯁꯤꯡꯅ GST TDS 2% (1% CGST + 1% SGST, ꯅꯠꯇ꯭ꯔꯒ 2% IGST) ꯀꯀꯊꯣꯀꯏ (section 51, CGST Act)꯫ ꯀꯟꯠꯔꯦꯛꯇꯔꯁꯤꯡꯗ ꯏꯟꯀꯝ ꯇꯦꯛꯁ TDS ꯑꯁꯤ section 393 (old 194C) ꯒꯤ ꯃꯈꯥꯗ 1% (individual/HUF) ꯅꯠꯇ꯭ꯔꯒ 2% (ꯑꯇꯣꯞꯄꯁꯤꯡ)꯫
ꯌꯥꯝꯅ ꯊꯣꯀꯄ ꯑꯁꯣꯏꯕ ꯑꯃꯁꯨꯡ ꯁꯦꯃꯒꯠꯄꯒꯤ ꯃꯑꯣꯡ
- ꯍꯧꯖꯤꯛ ꯐꯥꯑꯣꯕꯒꯤ ꯃꯁꯤꯡ BOQ ꯗꯒꯤ ꯍꯦꯟꯕ꯫ ꯑꯍꯥꯅꯕꯗ extra-item ꯅꯠꯇ꯭ꯔꯒ variation order ꯑꯃ ꯂꯧꯕꯤꯌꯨ꯫
ꯍꯧꯖꯤꯛ ꯍꯣꯠꯅꯕꯤꯌꯨ: ꯐ꯭ꯔꯤꯅꯤ ꯑꯃꯁꯨꯡ ꯂꯣꯒꯏꯟ ꯃꯊꯧ ꯇꯥꯗꯦ꯫RA ꯕꯤꯜ ꯃꯦꯀꯔ ꯍꯥꯡꯗꯣꯛꯄꯤꯌꯨ