Pn.Fkv.Sn.

˛ ]Xnhv tNmZy-߃
(Frequently Asked Questions)
 ktμiw

Pn.Fkv.Sn \S∏nem°p∂Xns‚ `mKambn kwÿm\

hmWnPy\nIpXn hIp∏v \SØp∂ t_m[h¬°cW ˛ {]NmcW
{]h¿Ø\sØ°pdn®v Adnbm≥ Ign™p. sk≥{S¬ t_m¿Uv
Hm^v FIv s skkv B≥Uv IÃwkv Pn.Fkv . Sn. bpambn
_‘s∏´p \nc¥cw Dbcp∂ kwib߃°pw tNmZy߃°pw
hniZoIcWw \¬Ip∂ Pn.Fkv.Sn. FAQ lm≥Uv_p°v {]kn≤w
sNøpIbp≠mbn. Cu ssI∏pkvXIw hmWnPy\nIpXnhIp∏v
]p\x{]km[\w sNøp∂psh∂dnbp∂Xn¬ AXnbmb
kt¥mjap≠v.
Cu ]pkvXIw \nIpXnbpambn _‘s∏´v {]h¿Øn
°p∂ I®hS°m¿, DtZymKÿ¿, SmIvkv {]mŒojW¿am¿,
s]mXpP\߃ F∂nh¿°v D]tbmK{]Zambncn°pw
Fs∂\n°pd∏p≠v. Pn.Fkv.Sn. \S∏nemIp∂tXmSp IqSn \nIpXn
]ncn°p∂Xnepw HSp°p∂Xnepw Hcp ImXemb am‰w D≠mIpw.
XpS°sa∂ \nebn¬ X¬]cI£nIfptSbpw Imcy£aXm
]cnt]mjWØn\v ka{Kamb Hcp am‰w sIm≠phcp∂Xn\v
\nc¥c ]cn{iaw th≠XmWv. hym]mcnIƒ°p ]pdta a‰p
XXv]cI£nIƒ F∂ \nebn¬ s]mXpP\߃°nSbnepw
Pn.Fkv . Sn. Aht_m[w kr„nt°≠Xp≠v . Pn.Fkv . Sn.
sb°pdn®v D]t`m‡m°ƒ°v ka{Kamb Hcp [mcW Ds≠¶n¬
\nIpXn`cW kwhn[m\Øn¬ hº≥ IpXn®pNm´ßƒ°v \ap°v
km£nbmIm≥ Ignbpw.
AXpsIm≠pXs∂ hmWnPy\nIpXnhIp∏ns‚ Cu
kwcw`w hnhn[ XXv ] cI£nIƒ°nSbn¬ Pn.Fkv . Sn.
hnhchn\nabØn\v \n¿ÆmbI ]¶v hln°psa∂v Rm≥
{]Xo£n°p∂p. ap≥ Imeßfn¬ hm‰v \nIpXn \S∏nem
°p∂Xn¬ am¿£Z¿iIambn amdnb \ΩpsS kwÿm\w
Pn.Fkv.Sn. \S∏nem°p∂Xn\pw H∂masXØpsa∂v Dd∏mWv.
kwcw`Øn\v F√mhn[ `mhpIßfpw t\cp∂p.

tUm. Sn.Fw. tXmakv sFkIv

tIcf [\, Ib¿ hIp∏v a{¥n.
 ktμiw

hmWnPy\nIpXn hIp∏v Pn.Fkv.Sn. sb kw_‘n®v

km[mcWbmbn D∂bn°s∏Smhp∂ tNmtZymØc߃ Hcp
ssI∏pkvXIambn {]kn≤oIcn°p∂Xn¬ F\n°v AXnbmb
kt¥mjap≠v. Pn.Fkv.Sn. hnPbIcambn \S∏n¬hcpØphm≥
CXnepƒs∏´ F√m XXv ] cI£nIƒ°pw Cu ]pkv X Iw
A¿∞hØmb klmbw \¬Ipsa∂v Dd∏mWv. Pn.Fkv.Sn.
sb°pdn®p≈ s]mXphmb t_m[hXvIcWØn\v hmWnPy
\nIpXn hIp∏ns‚ Cu kwcw`w icnbmb Znibnep≈XmWv
F∂v F\n°pd∏p≠v. Pn.Fkv. Sn. hnPbIcambn \S∏nem°p
∂Xnte°mbn Fs‚ BiwkIƒ t\cp∂p.

]n. amc ]mfiy≥ sF.F.Fkv.

AUojW¬ No^v sk{I´dn
\nIpXn, FIvsskkv, cPnkvt{Sj≥
& h\w hIp∏pIƒ
tIcfk¿°m¿
 BapJw

sk≥{S¬ t_m¿Uv Hm^v FIvsskkv B≥Uv IÃwkv

BWv Pn.Fkv . Sn. FAQ lm≥Uv _p°ns‚ {]km[I¿.
tZiobXeØn¬ Cßs\sbmcp ]pkvXIw {]kn≤s∏SpØm≥
\SØnb {ia߃ Gsd {]iwk\obamWv.

Pn.Fkv . Snbpambn _‘s∏´p \nc¥cw Dbcp∂

kwib߃°pw tNmZy߃°pw ka{Khpw {lkzhpambn
hniZoIcWw \¬Ip∂ Pn.Fkv.Sn. FAQ lm≥Uv _p°v
ssIImcyw sNøm≥ Ffp∏hpw HXp°hpap≈XmWv.
AXpsIm≠pXs∂bmWv CXns‚ Hcp tIcf ]cnt{]£yw
]p\x{]km[\w sNøm≥ hmWnPy\nIpXnhIp∏v Xocpam\n®Xpw.

Pn.Fkv.Sn. Iu¨kn¬ AwKoIcn® tI{μ/kwÿm\

IcSv \nba߃°pw A\pkrXambn Cu FAQ lm≥Uv _p°nse
tNmtZymØc߃ hmWnPy\nIpXn hIp∏v ]p\x]cntim[n
°pIbpw ]cnjvIcn°pIbpw sNbvXn´p≠v.

Pn.Fkv . Sn. cmPyØp \S∏nem°p∂Xn\v th≠n

A£oWw {]bXv\n°p∂ Soan\v {]tXyIw \μn ]dbp∂p.

Cu lm≥Uv_p°v aebmfØnepw Cw•ojnepw

]p\x{]km[\w sNøm≥ A£oWw {]bXv\n® hmWnPy\nIpXn
IΩojWtd‰nse Pn.Fkv . Sn. sk√nt\mSp≈ IrX⁄X
{]tXyIw Adnbn°p∂p.

tUm. cmP≥ tJm{_KsU

IΩojW¿
kwÿm\ hmWnPy\nIpXn hIp∏v
tIcf k¿°m¿
Xømdm°nbh¿
{io. Zo]Iv a‰, Akn v UbdŒ¿, NACEN, apws_.{io. kao¿ _PmPv,
AUojW¬ UbdŒ¿, NACEN, apwss_bpsS \nco£WØn¬
{io. kRvPohv \mb¿, FIvkman\¿, CESTAT, apwss_.
]p\x]cntim[\ \SØnbh¿
{io. ]n. sI. saml¥n, I¨kƒ´‚ v, CBEC (A≤ymbw 1), {io. hnim¬
{]Xm]v knwKv , DC(GST) GST t]mfnkn hnMv , CBEC (A≤ymbw
2),tUmŒ¿ ]n.Un. htKe, CCT KpPdmØv (A≤ymbw 3&7), {io Un.]n.
\mtK{μ Ipam¿, {]n≥. ADG DGCEI _mw•q¿ (A≤ymbw 4 apX¬ 6
hsc), {io. Dt]μ¿ Kp]vX, IΩojW¿ GST, CBEC (A≤ymbw 8 apX¬
11 hsc), {io EYznIv ]mtfi, CCT I¿ÆmSI (A≤ymbw 12), {io
Acp¨Ipam¿ an{i, tPmbn‚ v sk{I´dn, CTD _olm¿ (A≤ymbw
13), {io. JmenZv A≥h¿, ko\nb¿ JCT, shÃv _wKmƒ (A≤ymbw 14
& 24), {io. APbv sPbn≥, {]n≥. IΩojW¿, IÃwkv AlΩZm_mZv
(A≤ymbw 15), {io. _n._n. AK¿hmƒ, {]n≥. IΩojW¿,
sslZcm_mZv (A≤ymbw 16), {io. iim¶v {]nb, ADG DG (GST) CBEC
(A≤ymbw 17 apX¬ 20 hsc), {io. Pn Un semlm\n, CCE, ^coZm_mZv
(A²ymbw 21 & 22), {io. {]ImivIpam¿, CEO, GSTN (A≤ymbw 23).
tIcf FUnj≥.
Pn.Fkv.Sn. sk¬, hmWnPy\nIpXn hIp∏v IΩojWdpsS Imcymebw,
Xncph\¥]pcw.
_m≤yXm\ncmIcW Ipdn∏v (Disclaimer)
NACEN kamlcn®p tkmgv k v s{Sbns\¿kv sX‰v Xncpج
hcpØpIbpw sNbvXn´p≈ Ct∏mƒ {]kn≤oIcn°p∂ FAQ ]cn`mj
CGST/SGST/UTGST/IGST \nbaßsf B[mcam°nbn´p≈XmWv.
Cu tNmZyßfpw DØcßfpw, ]T\]cnioe\ Bhiy߃°
am{Xap≈XmWv. CXn¬ {]Xn]mZn®ncn°p∂ Imcy߃, Pn.Fkv.Sn.
sb∏‰n Hcp s]mXphmb Adnhv e`n°p∂Xnte°v am{Xw
Dt±in®n´p≈XmWv. CXv, \nba D]tZitam A`n{]mbtam Bbn
IW°m°m≥ ]mSp≈X√. IqSpX¬ hnhc߃°mbn CGST/SGST/
UTGST/IGST \nba߃ t\mt°≠XmWv.
CGST BŒntebpw SGST BŒntebpw an°hmdpw F√m hyhÿIfpw
H∂mIbm¬ Cu FAQ hn¬ CGST BŒntebpw SGST BŒntebpw
d^¿ sNbvXncn°p∂ Imcy߃ F∂v CGST/SGST ImWn®ncn°p∂p.
CGST BŒv ]m¿esa‚n¬ AhXcn∏n®n´p≠v . SGST \nba߃
kwÿm\ \nbak Iƒ ]m m°pw. Nne hyhÿIƒ kwÿm\
hpambn am{Xw _‘s∏´Xpw CGST BŒn¬ C√mØXpw BImw.
 D≈-S°w

Nc°ptkh\ \nIpXnbpsS s]mXp-hmb

Ah-tem-I-\w. -˛ 11
\nIpXn Npa-Øepw Hgn-hp-Ifpw ˛ 29
cPn-kvt{S-j≥ ˛ 37
kssπ ˛ A¿Yhpw hym]vXnbpw ˛ 57
kssπ e`n® kabw ˛ 67
Nc°ptkh\ \nIpXnbn¬ aqey-\n¿Æbw ˛ 75
\nIpXnbSbv°¬ ˛ 81
C˛ tImtagvkv ˛ 93
tPm_v h¿°v ˛ 101
C≥]p´v SmIvkv s{IUn‰v ˛ 109
C≥]p´v k¿Δokv hnX-c-W-°m-c≥ F∂ Bibw
Pn. Fkv. Sn bn¬ ˛ 121
dnt´¨ ka¿∏-Whpw C≥]p´v SmIvkv s{IUn‰v
HØp-t\m-´hpw ˛ 129
\nIpXn \n¿Æ-bhpw IW°p ]cn-tim-[-\bpw ˛ 141
do^-≠p-Iƒ ˛ 151
\nIpXn Bh-iy-s∏-Sepw hos≠-Sp-°epw ˛ 163
Nc-°p-tk-h\ \nIpXn \nb-a-Ønse 16 A∏o¬,
Ah-tem-I-\w, ]p\-c-h-tem-I-\w. ˛ 173
AUzm≥kv dqfnwKv ˛ 181
Inspection (]cn-tim-[-\m) Search (Xnc-b¬)
Seizure (]nSn-®S-°¬), AdÃv (_¥-h- n-em-°pI)
apXem-bh ˛ 191
Ip‰-ßfpw ]ng-Ifpw ˛-- t{]mkn-Iyq-j\pw
HØp Xo¿∏m-°epw ˛ 211
IGST \nb-aØns‚ s]mXp-hmb Ah-tem-I\w ˛ 227
Nc-°pI-fp-sSbpw tkh-\-ß-fpsSbpw
kssπ e`n® ÿew ˛ 235
Pn.-F-kv.-Sn t]m¿´-ense {^≠v ˛F‚ v
_nkn-\ v t{]m kv ˛ 247
ÿnXn-am‰ hy-hÿIƒ ˛ 267

10
Nc°ptkh\ \nIpXnbpsS
s]mXp-hmb Ah-tem-I-\w.

11
12
 Nc°ptkh\ \nIpXnbpsS
s]mXp-hmb
Ah-tem-I-\w.
tNm.1. F¥mWv Nc°ptkh\ \nIpXn (GST) ?
D. km[\ tkh-\-ß-fp-sS D]-t`m-KsØ ASn-ÿm-\-am°n
Hmtcm {]tZ-isØ B{i-bn-®n-´p≈ \nIp-Xn-bmWv Nc°p
tkh\ \nIp-Xn. Dev]m-Z\w apX¬ D]-t`mKw hscbp≈
F√m L´-ßf - nepw Npa-Øs - ∏-Sp-Ibpw Hmtcm L´-Ønepw
AS® \nIpXn Ipdhv sNbvXv AS-°m-hp∂ \nIp-Xn-
bmWnXv. Hmtcm L´-Ønepw D≠m-Ip∂ aqey h¿≤-\-
hn\p am{X-ap≈ \nIp-Xn-bn¬, \nIp-Xn-bpsS `mcw A¥na
D]-t`m-‡m-hn\v am{X-am-bn-cn-°pw.
tNm.2. D]- t `m- K - Ø n¬ taep≈ {]tZi\n£n]v X \nIpXn
F∂m¬ F¥v?
D. GXv {]tZ-i-ØmtWm Nc-°n-s‚tbm tkh-\-Øn-s‚tbm
D]-t`mKw A¥n-aa - mbn \S-°p-∂Xv As√-¶n¬ GXv {]tZ-
i-ØmtWm A¥n-a-ambn hnX-cWw sNø-s∏-Sp-∂-Xv, B
{]tZisØ \nIpXn A[n-Im-cn-Iƒ°mWv Cu \nIpXn
FØn-t®-tc≠-Xv.
tNm.3. GsX√mw \ne-hn-ep≈ \nIp-Xn-I-fmWv Nc°p tkh\
\nIp-Xn-bn¬ ebn-∏n-®n-´p-≈Xv?
D. Xmsg-∏d - b- p∂hbmWv Nc°ptkh\ \nIp-Xn-bn¬ Dƒs∏-
´n-´p-≈-Xv.
(i) tI{μ k¿°m¿ Npa-Øp-Ibpw ]ncn-s®-Sp-°p-Ibpw
sNøp∂ \nIp-Xn-I-fmb ˛

13
 a).tI{μ FIvsskkv Uyq´n
b).tI{μ FIvsskkv Uyq´n (a-cp∂pw iuNm-eb \n¿Ωn
XnIƒ°pw)
c).A[nI FIvsskkv Uyq´n ({]tXyI {]m[m\yap≈
km[\-߃)
d). A[nI FIvsskkv Uyq´n (XpWn-Ø-c-߃°v)
e). A[nI IÃvwkv Uyq´n (s]mXp-hmbn CVD F∂-dn-b-
s∏-Sp-∂p.)
F). kvs]jy¬ AUo-j-W¬ IÃwkv Uyq´n (SAD)
g). tkh\ \nIpXn
h). km[- \ - ß fp- s Sbpw tkh- \ - ß - f p- s Sbpw hnX-
cWhpambn _‘-s∏-´n-´p≈ tI{μ k¿®m¿Pp-Ifpw
ssk p-I-fpw.
(ii). Nc°ptkh\ \nIp-Xn-bn¬ ebn-∏n-°p∂ kwÿm\
\nIp-Xn-Iƒ ˛
a). kwÿm\ aqeyh¿[nX \nIpXn (VAT)
b). tI{μ hn¬]\ \nIpXn
c). BUw-_c \nIpXn
d). F√m hn[-Øn-epap≈ {]th-i\ \nIpXn
e). hnt\mZ \nIpXn (Xt±i kzbw `cW ÿm]-\-
߃ Npa-Øp-∂h Hgn®v)
f). ]cky \nIpXn
g). hm߬ \nIpXn (Purchase tax)
h). tem´-dn, NqXm-´w, hmXp-hbv]v XpS-ßn-b-h-bpsS ta¬
Npa-Øp∂ \nIpXn
i). km[\ tkh-\-ß-fpsS hnX-c-W-hp-ambn _‘-s∏´v
kwÿm\ k¿°m¿ G¿s∏-Sp-Øp∂ k¿®m¿Pp-Ifpw
sk p-I-fpw.
tI{μ ˛ kwÿm\, Xt±i ÿm]-\-߃ Npa-
Ønb \nIp-Xn-Iƒ, ssk p-Iƒ, k¿®m¿Pp-Iƒ F∂nh
Nc°p tkh\ \nIp- X n- b n¬ ebn- ∏ n- ° m≥ GST
Iu¨kn¬ ip]m¿i sNøpw.
tNm.4. ta¬]d™ \nIp-Xn-Iƒ GST bn¬ ebn-∏n-°p-∂Xv F¥v
XXz-Øns‚ ASn-ÿm-\-Øn-em-Wv?
D. ]e-hn[ tI{μ, kwÿm\, {]mtZ-inI \nIp-Xn-Iƒ

14
 GSTbn¬ ebn-∏n-°m-\p≈ km[yX ]cn-tim-[n-®v, Cu
Is≠-ج Xmsg ]d-bp∂ XXz-߃ ASn-ÿm-\-am-°n-
bm-Wv.
i). ebn-∏n-°p-hm≥ Dt±-in-®n-cn-°p∂ \nIp-Xn-Iƒ
km[-\-ß-fp-sStbm As√-¶n¬ tkh-\-ß-fp-sStbm
hnX- c - W - h p- a mbn _‘- s ∏- ´ n- ´ p≈ ]tcm£
\nIpXnIfm-bn-cn-°pw.
ii). Npa-Øp∂ \nIp-Xn-Iƒ Hc-‰Øv Nc-°p-I-fpsS Cd-
°p-aXn Dev]m-Z\w, As√-¶n¬ tkh-\-߃ \¬Ip-
∂Xv apX¬, at‰ A‰Øv Nc-°p-I-fp-sSbpw tkh-\-
ß-fp-sSbpw D]-t`mKw hsc-bp≈ CS-]mSp L´-Øn-
eqsS IS-∂p-t]m-Ip-∂-Xm-bn-cn-°-Ww.
iii). eb-\w, A¥¿kw-ÿm\, kwÿm-\-Øn-\p-≈n-
ep≈ Xe-ß-fn¬ kzmX-{¥-ambn \nIpXn {IUn‰v
\¬Ip-hm≥ {]m]vX-am-bn-cn-°-Ww. IrXy-amb Nc-°p-
I-fp-sStbm tkh-\ß - f
- p-sStbm kssπ-bp-ambn _‘-
s∏-SmØ \nIp-Xn-Ifpw Npa-Xe - I
- f
- pw ^okp-Ifpw ebn-
∏n-t°-≠-Xn-√.
iv). tI{μ-Øn\pw kwÿm-\-߃°pw \nIpXn \oXn
IrXy-ambn e`n-°p-∂-Xm-bn-cn-°-Ww.
tNm.5. GsXms° Dev∏-∂-ß-fmWv GST bpsS \nco-£W ]cn-
[n-bn¬ \n∂v am‰n \n¿Øm≥ \n¿t±-in-°-s∏-´n-´p-≈Xv?
D. P\-ß-fpsS D]-t`m-K-Øn-\p≈ aZyw, s]t{Sm-fnbw Dev∏-
∂- ß - f mb {IqUv Hmbn¬, s]t{Sm¬, sslkv ] oUv
Uok¬, {]IrXn hmX-Iw, hnam\ C‘-\w, sshZypXn
apX- e m- b hsb 101 ˛m- a Xv tIm¨Ãn- ‰ yq- j - W ¬ Aa-
s‚ vsa‚ v BIvSv, 2016 {]Imcw GST ¬ \n∂v Hgnhm-°n-
bn-´p-≠v.
tNm.6. GST \ne-hn¬ h∂ tijw, F{]-Im-c-ap≈ \nIpXn Npa-
Ø-em-bn-cn°pw ta¬∏-d™ D¬∏-∂-߃°p _m[-I-am-
IpI?
D. Ct∏mƒ \ne-hn-ep≈ \nIpXn k{º-Zm-b-ß-fmb aqeym-
[n-jvTnX \nIp-Xnbpw (VAt) sk≥{S¬ FIvsskkv (Cen-
tral excise) \nIp-Xn-bp-amWv ta¬∏-d™ D¬∏-∂-ß-fpsS
ta¬ Npa-Øp-I.

15
tNm.7. GST taJ-e-bn¬ ]pI-bn-e, ]pI-bne D¬∏-∂-ß-fpsS
Ahÿ F¥mWv?
D. ]pI-bn-e, ]pI-bne D¬∏-∂-߃ GST bpsS ]cn-[n-bn-
em-Ip-∂p. IqSmsX tI{μ k¿°m-cn\v Cu D¬∏-∂-ß-
fpsS ta¬ sk≥{S¬ FIvsskkv Uyq´n Npa-Øp-hm-
\p≈ A[n-Im-c-hp-ap-≠v.
tNm.8. GXp Xc-Øn-ep≈ GST \S-∏n-em-°p-hm-\mWv \n¿t±-in-
°-s∏-´n-´p-≈Xv?
D. Htc \nIpXn ASn-ÿm-\-Øn≥ta¬ tI{μhpw kwÿm-
\-ßfpw Htc kabw Npa-Ø-s∏-Sp∂ c≠p Xe-Øn-ep≈
\nIpXn k{º-Zm-b-am-bn-cn°pw \S-∏n-em-°p-I.
kwÿm-\-Øn-\p≈n¬ hnX-cWw sNø-s∏-Sp∂
tkh-\ß - f - p-sSbpw D¬∏-∂ß
- f
- p-sSbpw ta¬ tI{μw Npa-
Øp∂ \nIp-Xnsb tI{μ GST (CGST) F∂p hnfn-°p-
∂p. F∂m¬ kwÿm-\߃ Npa-Ønb \nIp-Xn-sb
kwÿm\ GST AYhm (SGST)F∂p-hn-fn-°p-∂p. AXp-
t]mse, A¥¿ kwÿm\ tkh\ D¬∏∂ hnX-cW
{]{In-b-bn¬ tI{μk¿°m¿ C‚-t{K‰vUv GST (IGST) Npa-
Øp-Ibpw \n¿Δ-ln-°p-Ibpw sNøp-∂p.
tNm.9. c≠p-X-c-Øn-ep≈ GST F¥p-sIm-≠mWv Bh-iy-ambn
hcp∂p?
D. \nba \n¿Ωm- W - Ø n- e qsS tI{μ- Ø n\pw kwÿm- \ -
߃°pw \nIpXn Npa-Øp-hm\pw ]ncn-°p-hm\pw A[n-
Imcw \¬In-bn-´p≈ Hcp s^U-d¬ kwhn-[m-\-amWv
C¥y-°p-≈-Xv. `c-W-L-S\ A\p-im-kn-°p∂ coXn-bn-
ep≈ A[n-Im-c-ap-]-tbm-Kn-®n´v Bh-iy-ap≈ hn`hkam-
l-c-W-Øn-\p≈ {]tXyI DØ-c-hm-Zn-Xz-߃ tI{μ
k¿°m-cn\pw kwÿ\ k¿°m-cp-Iƒ°pap≠v. Bb-Xn-
\m¬ `cWLS\ A\p- i m- k n- ° p∂ coXn- b n- e p≈
^nkv°¬ s^U-d-enkw \ne-\n¿Øp-∂-Xn\p c≠p Xc-
Øn-ep≈ GST k{º-Zmbw A\n-hm-cy-am-Wv.
tNm.10. GSTNpa-Øp-hm\pw tiJ-cn-°p-hm\pw D≈ A[n-Imcw
GXp A[n-Im-cn-°mWv?
D. tI{μ-k¿°m¿ CGST bpw IGST bpw \S-∏n-em-°p-Ibpw
\n¿Δ-ln-°p-Ibpw sNøp-tºmƒ kwÿm\ k¿°m-cp-Iƒ,

16
 tI{μ-`-cW {]tZ-i-ßfpw SGSTbpw UTGST bpw Npa-Øp-
Ibpw \n¿Δ-ln-°p-Ibpw sNøp-∂p.
tNm.11. F¥p-sIm≠v C¥y≥ `c-W-L-S\ GST bpsS ]›m-Ø-
e-Øn¬ t`Z-KXn sNø-s∏-´Xv?
D. C¥y≥ `c-W-L-S\m t`Z-KXn {]Imcw tI{μ-Øn-s‚bpw
kwÿm- \ - ß - f p- s Sbpw [\- I mcy A[n- I m- c - ß ƒ
At\ym\yw IS-∂p-I-b-‰-ß-fn-√msX IrXy-ambn `c-W-L-
S-\-bn¬ tcJ-s∏-Sp-Øn-bn-´p-≠v. a\pjy D]-tbm-K-Øn-
\p≈ aZyw, Hm]n-bw, ab-°p-a-cp-∂p-Iƒ Hgn-®p≈ km[-
\-ßf - psS D¬∏m-Z\ - Ø
- n\p ta¬ \nIpXn Npa-Øp-hm-\p≈
A[n-Imcw tI{μk¿°m-cn-\p-≠v. kwÿm-\-߃°v Nc-
°p-I-fpsS ta¬ hn¬∏\ \nIpXn G¿s∏-Sp-Øp-hm-\p≈
A[n-Im-ca - p-≠v. A¥¿ kwÿm-\ß - f- psS hn]-W\ Imcy-
Øn¬ tI{μ hnev]\ \nIpXn (sk≥{S¬ skbn¬kv
SmIvkv) Npa-Øp-hm-\p≈ A[n-Imcw tI{μ k¿°m-cn-\m-
bn-cn-°pw. F∂m¬ \nIpXn ]ncn-°p-∂Xpw D]-tbm-Kn-°p-
∂Xpw kwÿm-\-ß-fm-Wv. tkh-\-ß-fpsS Imcy-Øn¬
\nIpXn Npa-Øp-hm-\p≈ A[n-Imcw tI{μ-k¿°m-cn-\p
am{X-am-Wp-≈-Xv.
tI{μ-Øn\pw kwÿm-\-߃°pw Htc kabw
\nIpXn Npa-Øp-hm\pw Ah tiJ-cn-°p-hm-\p-ap≈ A[n-
Im-c-߃ \¬Ip-hm≥ GST \S-∏n-em-°p-∂-Xn-eqsS `c-
W-L-S\ t`Z-KXn sNtø-≠-Xm-bn-´p-≠v.
C¥y≥ `c-W-L-S\ Cu Bh-iy-Øn-\mbn Ct∏mƒ 101
mw t`Z-KXn {]Imcw tI{μ-Øn\pw kwÿm-\-߃°pw
GST Npa-Øm\pw tiJ-cn-°m\pw A[n-Imcw \¬Ip-∂p-.
tNm.12. Nc°ptkh-\-ß-fpsS CS-]m-Sn¬ Fßs\bmWv tI{μ
GST (CGST) bpw kwÿm\ (SGST) GST bpw Hcp-t]mse
Npa-Ø-s∏-Sp-∂Xv?
D. Hgn-hm-°s - ∏-´n-´p≈ km[-\ß - fpw tkh-\ß - fpw GST ]cn-
[n-bn¬ hcmØ km[-\-߃ Cfhv ]cn-[n°p Iogn-ep≈
CS-]m-Sp-Iƒ F∂nh Hgn-sI-bp≈ km[-\-߃, tkh-\-
߃ F∂n-h-bpsS hnX-c-W-Øn¬ tI{μ GST bpw
kwÿm\ GST bpw Htc kabw G¿s∏-Sp-Ømw.
AXn-\p-]p-dsa CENVAT tN¿Øv Npa-Øs - ∏-´n-cp∂

17
kwÿm\ hm‰v \nIpXn t]me-√msX Cu c≠p \nIp-Xn-
Ifpw Htc hne-bn\v taepw aqey-Ønepw Npa-Ø-s∏-Spw.
CGST bpsS Imcy-Øn¬ hnX-c-W-°m-c‚bpw kzoIm-cy-
s‚bpw ÿe-߃°p {]k‡nbn√. t\sc-a-dn®p hnX-c-
W-°m-c\pw kzoIm-cy\pw Hcp kwÿm-\-Øn-em-sW-¶n¬
am{Xsa SGST Npa-Øm-hq.
hni-Zo-I-cWw : 1
DZm-l-c-W-Øn\p CGST bnepw SGST bn¬ td‰v
10% sh®v BsW-∂p Icp-Xp-I. DØ¿{]-tZ-in-ep≈ Hcp
Ão¬ samØ hnX-c-W-I-®-h-S-°m-c≥ AtX kwÿm-\-
Øn-ep≈ Hcp I¨kv{S-£≥ Iº-\n°p 100 cq]bv°p
Ão¬ Iºn hnX-cWw sNøp-tºmƒ, hn]-W-\-°m-c≥
km[-\-ß-fp-sS hne IqSmsX 10 cq]m CGST bpw 10 cq]m
SGST bpambn Nm¿÷p sNøpw. Abmƒ CXnse CGST
XpI tI{μ-k¿°m-cn\pw SGST XpI kwÿm\ k¿°m-
cn\pw AS-°-Ww. Cu XpI ]W-ambn AS-t°-≠-Xn-√.
ImcWw Abmƒ km[-\ß - ƒ hmßp-tºmƒ AS® CGST
/ SGST \nIp-Xn-bpsS s{IUn‰p]tbm-Kn®v Xs‚ \nIpXn
_m≤yX X´n-°n-gn-°m≥ Ah-Im-i-ap-≠v. F∂m¬ CGST
AS-bv°m≥, hmßn-b-t∏mƒ e`n® CGST credit am{Xsa
D]-tbm-Kn-°mhq. AXp-t]mse SGST AS-bv°m≥ SGST
s{IUn-‰v am{Xsa D]-tbm-Kn-°m-hq.
hni-Zo-I-cWw 2
DZm-l-c-W-Øn\v CGST and SGST \nc-°p-Iƒ 10%
BWv F∂p Icp-Xp-I. apw_-bn-ep≈ Hcp ]cky Iº-
\n, ]cky tkh-\-߃°mbn alm-cm-{„-bn¬ Xs∂-
bp≈ Hcp tkm∏p Iº-\n°p 100 cq] \¬Ip-tºmƒ B
Iº\n 10 cq] CGST Bbpw 10 cq] SGST Bbpw tkh-
\-Øns‚ ASn-ÿm\ aqey-Øn\p \¬Ipw. CGST tI{μ-
k¿°m¿ A°u-≠nepw SGST kwÿm\ k¿°m¿
A°u-≠nepw \¬I-Ww. Cu 20 cq]m XpI ]W-ambn
AS- t °≠Xn√. ImcWw ]¿t®- k n¬ e`n® CGST
bpsSbpw SGST bpsSbpw DZm-l-c-W-Øn\v tÃj-\dn,
Hm^okv km[-\-߃, Iem-Im-∑mcpsS tkh\w apX-
emb C≥]p-´p-I-fpsS s{IUn‰v X´n-°n-gn-°m≥ Ah-Im-

18
 i-ap-≠v. s]mXp-hmbn CGST credit SGST s]bvsa‚n\pw
SGST s{IUn‰v CGST AS-hn\pw D]-tbm-Kn-°m≥ ]mSn-√.
tNm.13. Nc-°p tkh\ \nIpXn k{º-Zmbw cmPy-Øn\v F¥p
t\´-ß-fmWv \¬Ip-∂Xv?
D. Nc°p tkh\ \nIpXn k{º-Zmbw \S-∏n-em-°p-∂-Xn-
eqsS ]tcm£ \nIpXn ]cn-jvIm-c-ß-fn¬ C¥y hfsc
kp{]-[m-\-amb Hcp Nph-Sp-h-bv∏mWv \S-Øn-b-Xv. tI{μ
kwÿm\ k¿°m- c p- I ƒ Npa- Ø n- b n- c p∂ \nc- h [n
\nIpXnIƒ H‰ \nIp-Xn-bmbn am‰p-Ibpw ap≥ tÃPv \nIp-
Xn-I-fpsS sk‰v Hm^v A\p-h-Zn-°p-Ibpw sNøpI hgn
\nIp-Xn-bpsS ta¬ \nIpXn F∂-Xns‚ Zqiy-^ew Hgn-
hm-°p-Ibpw cmPy-am-sI-bp≈ Hcp s]mXp hn]-Wn°p
hgn Hcp-ßp-Ibpw sNbvXp. D]-t`m-‡m-hns\ kw_-‘n-
®n-S-tØmfw 25% apX¬ 30% hscsb∂v IW-°m-°p-∂
samØw \nIpXn `mcw hfsc Ipd-bp∂p F∂-XmWv
G‰hpw henb t\´w.
GST \S-∏m-°p-∂Xp hgn \ΩpsS D¬∏-∂-߃
C¥y≥ hn]-Wn-bnepw A¥m-cmjv{S hn]-Wn-bn¬ a’-
c-£-a-am-Ip-Ibpw AXp hgn s]s´-∂p≈ kmº-ØnI
hf¿® D≠m-Ip-sa∂pw ]T-\-߃ sXfn-bn-°p-∂p. \nIp-
Xn-bpsS ASn-Ød hn]p-e-am-Ip-∂-tXmSpIq-Sn, tI{μ
kwÿm-\-ß-fpsS hcp-am-\-Øn¬ h¿≤-\-bp-≠m-Ip-Ibpw
\nIpXn \S-]Sn {Ia-߃ ]cn-]m-en-°-s∏-S-Ibpw I®-h-S-
Øns‚ tXmXv h¿[n-°p-Ibpw sNøpw. IqSmsX kpXmcy
kz`m-h-ap≈ Hcp \nIpXn BbXp sIm≠v \S-∏n-em-°m≥
IqSp-X¬ Ffp-∏-hp-am-Wv.
tNm.14. F¥mWv IGST?
D. IGSTbn¬ A¥¿ kwÿm-\- N-c°p tkh\ hnX-c-W-
߃°p tI{μ k¿°m¿ Hcp C‚-t{K-‰Uv (IGST) \nIpXn
Npa-Øp-Ibpw ]ncn-°p-Ibpw sNøp-∂p. `c-W-L-S-\-bpsS
B¿´n-°n¬ 269 A {]Imcw A¥¿kw-ÿm\ hym]mc
hmWn-Py-Øns‚ `mK-am-bp≈ hnX-c-W-߃°p GST Npa-
Øp-∂Xpw ]ncn-°p-∂Xpw tI{μ-k¿°m-cm-Wv. Aßs\
]ncn-°p∂ \nIpXn GST Iu¨kn-ens‚ ip]m¿i-bn≥
ta¬, ]m¿e-sa‚ v D≠m-°p∂ \nb-am-\p-kc - Ww tI{μhpw

19
 kwÿm-\-ßfpw XΩn¬ ]¶p-sh-bv°-Ww.
tNm.15. BcmWv GST \nc-°p-Iƒ \n›-bn-°p-∂Xv?
D. tI{μ-kw-ÿm\ k¿°m-cp-Iƒ kwbp-‡-ambn Xocp-am-
\n-°p∂ \nc-°p-I-fn-emWv CGST, SGST \nc-°p-Iƒ Npa-
Øp-∂-Xv. Cu \nc-°p-Iƒ GST Iu¨kn-ens‚ ip]m¿i-
bpsS ASn-ÿm-\-Øn-emWv \n›-bn-°p-∂-Xv.
tNm.16. GST Iu¨kn-ens‚ ]¶v F¥mWv?
D. GST Iu¨kn¬ \ne-hn¬ hcp-∂Xv tI{μ [\-Imcy
hIp∏v a{¥n Iu¨kn¬ sNb¿am-\mbpw kwÿm\
dh\yq/ [\-Imcy/ \nIpXn hIp∏v a{¥namcpw tN¿∂mWv.
Xmsg ]d-bp∂ Imcy-ß-fn¬ Iu¨kn¬ tI{μ-
Øn\pw kwÿm-\-߃°pw \n¿t±-i-߃ \¬Ip-∂p.
(i). tI{μ, kwÿm\, Xt±i `cW ÿm]-\-߃ Npa-
Øp∂ F√m \nIp-Xn°pw sk p-Ifpw k¿Nm¿Pp-
Ifpw GST bn¬ ebn-∏n-t°-≠-Xm-Wv.
(ii). Nc-°p-tk-h\ \nIpXn Npa-tØ-≠Xv GsXms°
km[-\-߃°pw tkh-\-߃°p-am-Wv.
(iii). GXp XobXn apX-emWv s]t{Sm-fnbw {IqUv Hmbn¬,
sslkv]oUv Uok¬, s]t{Smƒ, {]IrXn hmX-Iw,
hnam\ C‘\w F∂n-hbv°v GST Npa-tØ-≠Xv.
(iv). amXrIm GST \nb-aw, \nIpXn Npa-Ø-ens‚ XXz-
߃, IGST bpw hnlnXw hbv°¬, hnX-cWw \S-∂-
Xmbn IW-°m-°p∂ ÿew˛
(v). BZmbØns‚ ASn- ÿ m- \ - Ø n- e p≈ (Turnover)
\nIpXn Hgn-hm-°p∂ ]cn-[n.
(vi). Xd (Floor rate) \nc°pw _m≥Up-Ifpw Dƒs∏-Sp∂
\nIpXn \nc-°ns‚ LS-\.
(vii). {]IrXn Zpc-¥-ß-fp-sStbm B]-Øp-I-fp-sStbm ka-
bØv Hcp \n¿±n„ Ime-b-f-hn-tebv°v A[nI hn`h
kam- l - c - W - Ø n- \ mbn Npa- Ø - s ∏- S p∂ {]tXyI
\nIpXn \nc-°p-Iƒ.
(viii). hS°p Ing-°≥ kwÿm-\ß - ƒ, PΩq-Im-ivao¿, lnam-
N¬ {]tZ-iv, DØ-cm-Jfiv F∂o kwÿm-\-߃°p-
th≠ {]tXyI hyh-ÿ-Iƒ (\nb-a-߃).
(ix). GST bpambn _‘-s∏´v Iu¨kn¬ Xocp-am-\n-°p∂

20
 a‰p hnj-b-߃.
tNm.17. GST Iu¨knens\ \bn-°p∂ XXz-߃ Fs¥√mw?
D. kwÿm-\-߃ XΩnepw tI{μhpw kwÿm-\-ßfpw
XΩnepw GST hnj-b-Øn¬ s]mcp-Ø-t°-Sp-I-fn-s√∂pw
HsØm-cpa Ds≠∂pw GST Iu¨kn¬ Dd-∏p-hc - p-Øp-∂p.
2016 se 101 mw t`Z-KXn \nb-aa
- \
- p-kc
- n®v `c-WL
- S- \ A\p-
im-kn-°p-∂Xv GST Iu¨kn¬ Ah-cpsS Npa-Xe \n¿Δ-
ln-t°-≠Xv Nc-°p-Iƒ°pw tkh-\-߃°pw s]mcp-Ø-
t°-Sp-I-fn-√mØ Hcp tZiob hn]Wn hf¿Øn-sb-Sp-°p-
∂-Xns‚ Bh-iy-I-X-bn-em-bn-cn-°-Ww.
tNm.18 GST Iu¨kn¬ Xocp-am-\-ß-sf-Sp-t°≠ hn[w?
D. 2016 se `c-W-L-S\m 101 mw t`Z-KXn \nb-a-{]-Imcw ao‰n-
ßn¬ lmP-cmbn thm´p sNøp∂ AwK-ß-fpsS \men¬
aq∂v thm´nwKv i‡n-bpsS `qcn]£m`n{]m-b-ØnemWv
GST Iu¨kn¬ Hmtcm Xocp-am-\-߃ FSp-t°-≠-Xv.
tI{μ Kh¨sa‚ns‚ thm´nwKv i‡n t]mƒ sNbvX
thm´ns‚ aq∂nsem∂pw kwÿm\ Kh¨sa‚ vI-fpsS
samØw thm´p-I-fpsS aqeyw t]mƒ sNbvX thm´ns‚
aq∂n¬ c≠p-am-Wv. GST Iu¨kn-ens‚ ao‰nw-Kn¬ ]s¶-
Sp-t°≠ an\naw AwK-ß-fpsS FÆw samØw AwK-ß-
fpsS ]Ip-Xn-bm-Wv.
tNm.19. \n¿±njvT GST \nb-a-{]-Imcw BcmWv \nIpXn AS-
bv°m≥ _m[y-ÿ¿.?
D. Nc-°p-Ifpw tkh-\-ßfpw hnX-cWw sNøp-∂, \nIpXn
hnt[-b-\mb Bfn-\mWv GST bn¬ \nIpXn AS-bv°m≥
_m[y-X-bp-≈-Xv. Abm-fpsS hm¿jnI hn‰p-h-chv 20
e£w IS-°p-tºm-gmWv Abmƒ \nIpXn AS-bvt°-
≠Xpw (hS-°p Ing-°-≥ kwÿm-\-ß-fnepw a‰p Nne
{]tXyI kwÿm\ßfn¬ hn‰p-h-chv 10 e£w IS-°p-
tºmƒ ) Nne {]tXyI Ah-k-c-ß-fn¬ \nIpXnsbmgnhp
]cn[n hm¿jnI hn‰-p-h-chv t\m°msX GST \nIpXn AS-
°m≥ _m[y-X-bp-≠v. Hcp kwÿm-\-Øn-\-IØp \S-
°p∂ F√m Nc°p tkh\ hnX-c-W-߃°pw CGST /
SGST AS-bvt°-≠Xpw A¥¿ kwÿ\ hnX-c-W-
߃°v IGST AS-bvt°-≠-Xv. AXmXv \nb-a-ß-fpsS \nc-

21
 °p-Iƒ°pw hyh-ÿ-Iƒ°pw A\p-k-cn-®m-Wv.
tNm.20. sNdp-InS \nIpXn Zmb-I¿°v GST bnep≈ B\p-Iq-ey-
߃ Fs¥-√mw.?
D. Hcp kmº-ØnI h¿jsØ samØw hn‰p-h-chv 20 e£w
hsc \nIpXnsbmgn-hp-≠v. (hS-°p-In-g-°≥ kwÿm-\-ß-
fnepw Nne {]tXyI hn`m-K-kw-ÿm-\-߃°pw \nIp-Xn-
sbm-gnhp ]cn[n 10 e£w BWv) ap≥ kmº-Øn-I h¿j-
Øn¬ samØ BZmbw 50 e£-Øn¬ Ipd-hm-sW-¶n¬
\nIpXn Zmb-I\v Ipd™ \nc°v e`n-°W - s
- a-¶n¬ knwπn-
ss^Uv tImtºm-kn-j≥ kvIow Xnc-s™-Sp-°m-hp-∂-
XmWv.
\nIpXnbp≈Xpw C√m-Ø-Xp-amb F√m kssπ-
I-fpw, \nIpXn Hgn-hp≈ kssπ-Ifpw, Nc-°p-I-fp-sSbpw
tkh-\ß - f
- p-sSbpw Ib-‰p-aXnbpw samØw hm¿jnI hn‰p-
h-c-hn¬ Dƒs∏-Sp-Øp-∂Xpw GST \nIpXn BZm-b-Øns‚
samØw XpI-bn¬ \n∂v Hgn-hm-t°-≠-Xp-am-Wv. AJn-
te¥ym ASn-ÿm-\-Øn-emWv 6 tStWm-h¿ IW-°m-°p-
∂-Xv. BZm-bØ - ns‚ ASn-ÿm-\Ø - n¬ \nIp-Xn-sbm-gn-hn\v
A¿l-X-bp-≈-h¿°v C≥]p´v SmIvkv s{IUn‰v FSpØp
\nIp-X-b-S-bv°m≥ Hm]vj≥ FSp-°p-Ibpw sNømw.
samØw hm¿jnI tStWm-h-dns‚ ASn-ÿm-\-Øn¬
\nIpXn Cfhv FSp-°p-∂-Xn\v dnthgvkv Nm¿Pn¬ \nIp-
Xn-b-S-°p-∂-hcpw A¥¿kw-ÿm\ hnX-cWw \S-Øp-∂-
hcpw A¿l-c-√.
tNm.21. Fß-s\-bmWv GST bn¬ ]cn[nbn¬ km[-\-ßfpw
tkh-\-ßfpw Xcw Xncn-°p-∂Xv?
D. GST bn¬ km[-\-߃ HSN (tlm¿tam-sW vUv knÃw
s\ma≥ Ivtf®¿) tImUp-]-tbm-Kn®v Xcw-Xn-cn-°pw. H∂-
c-t°m-Sn°p apI-fn¬ A©p tImSn°v Xmsg tStWm-h¿
D≈-h¿ c≠° tImUpw A©p tImSn°v apI-fn¬
samØmZmbw D≈ \nIpXn Zmb-I¿ \me° tImUpw
D]-tbm-Kn-°-Ww. H∂-c-t°m-Sn-bn¬ Xmsg samØm-Zmbw
D≈-h¿ HSN tImUv C≥thm-bn-kn¬ ImWn-t°-≠-Xn-
√. k¿Δok v A°u≠nwKv tImUv {]Imcw (SAC) tkh-
\-߃ Xcw-Xn-cn-°-Ww.

22
tNm.22. GST bn¬ Cd-°p-aX- n-Iƒ°v Fß-s\-bmWv \nIpXn hnt[-
b-am-°p-∂Xv?
D. km[-\ tkh-\-ß-fpsS Cd-°p-a-Xnsb A¥¿ kwÿm\
hnX-c-W-am-bn IW-°m°n cmPy-tØ-°p≈ km[-\-ß-
fpsS tkh-\-ß-fpsS Cd-°-a-Xn°v IGST Npa-Øp-Ibpw
sNøpw.
Nc-°p-Ifpw tkh-\-ßfpw FØn-t®-cp∂ e£y-
Øn¬ \nIpXn e`n-°p-sa∂ XXzw ]men-°p-Ibpw Cd-
°p-aXn sNbvX km[-\-ß-fp-sSbpw tkh-\-ß-fp-sSbpw
D]-t`mKw \S-°p∂ kwÿm-\-Øn\v SGST \nIpXn e`n-
°p-Ibpw sNøp-∂p. km[-\-ß-fp-w tkh-\-ßfpw Cd-°p-
aXn sNøp-tºmƒ AS-bv°p∂ GST bv°p ]q¿Æ-ambn
sk‰v Hm^v e`n-°p-Ibpw sNøp-∂p.
tNm.23. GST bn¬ Ib-‰p-a-Xn-Iƒ Fß-s\-bmWv IW-°m-°p-
∂Xv?
D. Ib-‰p-a-Xn-Isf ]qPyw \nIpXn \nc-°nep≈ hnX-cWw
Bbn-´mWv IW-°m-°p-∂-Xv. km[-\-ßtfm tkh-\-
ßtfm Ib-‰p-aXn sNøp-tºmƒ \nIpXn AS-bvt°-≠-
Xn-√. F¶nepw C≥]p´v SmIvkv s{IUn‰v e`y-am-Wv. AXv
Ib-‰p-a-Xn-°m¿°v XncnsI e`n-°p-∂-Xp-am-Wv. Hu´v]p-´n\v
\nIpXn AS®v IGST XncnsI e`n-°W - s
- at∂m As√-¶n¬
IGST \nIpXn AS-bv°msX C≥]p´v SmIvkv s{IUn‰v e`n-
°-W-sat∂m F∂Xv Ib-‰p-a-Xn-°m-c\v Xocp-am-\n-°mw.
tNm.24. GST bn¬ tImº-kn-j≥ kvIoans‚ km[yX F¥mWv?
D. ap≥ kmº-ØnI h¿jsØ samØw tStWm-h¿ 50
e£w hsc-bp≈ sNdp-InS \nIpXn Zmb-I¿ tImº-kn-
j≥ kvIoan-\¿l-cmWv. Cu kvIow {]Imcw C≥]p´v
SmIvkv s{IUn-‰ns‚ B\p-Iqeyw C√msX \nIpXn Zmb-
I\v tStWm-h-dns‚ Hcp \n›nX iX-am\w \nIp-Xn-b-S-
°mw. ( CGSTbpsSbpw SGST bpsSbpw Xd-\n-c°v Dev]m-
Z-I¿°v 1% Øn¬ Ipd-bn-√. (a‰p-≈h - ¿°v 0.5% Dw JfinI
6(b) ]d-bp∂ {]tXyI tkh-\-߃°v 2.5%Dw BWv)
tImº-kn-j≥ coXn-bn¬ \nIpXn Npa-Øm≥ Xnc-s™-
Sp-°p∂ \nIpXn Zmb-I≥ IÃ-ad - n¬ \n∂pw \nIpXn ]ncn-
°m≥ ]mSn-√.

23
 A¥¿ kwÿm\ hnX-cWw \S-Øp∂ \nIpXn
Zmb-I¿°pw C˛ tImtagvkv hgn hnX-cWw \S-Øp-∂-
hcpw AXn¬ Dd-hn-S-Øn¬ h®p Xs∂ \nIpXn ]ncn-°p-
Ibpw sNøp∂h¿°v tImº-kn-j≥ kvIoan\v A¿l-X
C√.
tNm.25. tImº-kn-j≥ kvIow Xnc-s™-Sp-°p-∂-XmtWm \n¿_-
‘n-X-amtWm?
D. Xnc-s™-Sp-°m-hp-∂-Xm-Wv.
tNm.26. F¥mWv GSTN? GST bn¬ AXns‚ ]s¶-¥mWv?
D. GSTN F∂m¬ KpUv k v B‚ v k¿Δokv SmIv k v
s\‰vh¿°v F∂mWv. Nc-°p-tk-h\ \nIp-Xn-bpsS Bh-
iy-Øn-te-°mbn hnI-kn-∏n-s®-SpØ {]tXyI Bhiy
shln-°nƒ BWv GSTN. GST \S-∏n-em-°p-∂X - n\v tI{μ/
kwÿm\ k¿°m-cp-Iƒ°pw \nIpXn Zmb-I¿°pw a‰p
Xev]-c-I-£n-Iƒ°pw hnhc kmt¶-XnI hnZy-bn-eqsS
\¬Im-hp∂ kwhn-[m-\-ßfpw tkh-\-ßfpw GSTN
\¬Ip-∂p.
GSTN- s‚ {][m\ Npa-X-e-Iƒ
(i). cPn-kvt{S-j≥ Ffp-∏-am-°p-∂p.
(ii). tI{μ/ kwÿm\ k¿°m-cp-Iƒ°v dnt´-Wp-Iƒ
Ab®p sImSp-°p-∂p.
(iii). IW-°m°n sk‰n¬sa‚ v sNøp-∂p.
(iv). _m¶nMv s\‰vh¿°p-ambn \nIpXn AShv hnh-c-߃
HØp t\m°p-∂p.
(v). \nIpXn Zmb-Is‚ dnt´-Wns‚ ASn-ÿm-\-Øn¬
hnhn[ at\- P v s a‚ v C≥t^m¿ta- j ≥ knÃw
dnt∏m¿´p-Iƒ tI{μ kwÿm\ k¿°m-cp-Iƒ°v
\¬Ip-∂p.
(vi). \nIpXn Zmb-Is‚ cq]-tcJ hni-I-e\w sNøp-∂p.
(vii). C≥]p´v SmIvkv s{IUn-‰ns‚ s]mcp-Øs - ∏-Se
- n\pambn
am®nwKv F≥Pn≥ Bbn {]h¿Øn-°p-∂p.
cPn-kvt{S-j≥ \nIp-Xn-b-S-hv, dnt´-Wp-Iƒ, MIS
dnt∏m¿´p-Iƒ F∂n-hbv°mbn s]mXp-hmb Hcp GST
t]m¿´epw Bπn-t°-j-\p-Ifpw GSTN hnI-kn-∏n-s®-Sp-
°p∂p. \nIpXnZmb-I¿°v C‚¿t^-kp-Iƒ D≠m-Ip-

24
 Ibpw s]mXp-hmb GST t]m¿´n¬ \ne-hn-ep≈ \nIpXn
\S-∏m-°¬ kwhn-[\ - h- p-ambn hnh-ckmt¶XnI hnZy-bpsS
klm-b-tØmsS GSTN kwtbm-Pn-∏n-°p-Ibpw sNøp-∂p.
19 kwÿm-\-߃°pw tI{μ-`-cW {]tZ-i-߃°pw
(tamU¬ II kwÿm-\-߃) \nIpXn \n¿Æbw, IW°p
]cn-tim-[-\, Xncn-®-S-hv, A∏o¬ XpS-ßnbhbv°v _m°v
F≥Uv tamUyqƒkv kwhn-[m-\-߃ hnI-kn-∏n-s®-Sp-°p-
∂p. GST bnte-°p≈ am‰w Ffp-∏-am-°p-∂-Xn\v GST
{^≠v F≥Uv kwhn-[m-\-ßfpw _m°v F≥Uv kwhn-
[m-\ß- fpw hfsc apºv Xs∂ tbmPn-∏n-°p-Ibpw ]q¿Øn-
bm- ° p- I bpw ]cn- t im- [ n- ° p- I bpw sNtø- ≠ - X m- W v .
tamU¬ I kwÿm-\-ßfpw (15 kwÿm-\-߃) CBEC
Ah-cp-sS-Xmb _m°v F≥Uv kwhn-[m\w hnI-kn-∏n-s®-
Sp-t°-≠-Xm-Wv.
tNm.27. GST bnse X¿°-߃ Fß-s\-bmWv ]cn-l-cn-t°-≠Xv?
D. `c-W-L-S-\-bpsS 2016 se t`Z-KXn \nbaw 101 A\p-k-
cn®v Xmsg-∏-d-bp∂ X¿° ]cn-lm-c-Øn-\p≈ kwhn-[m-
\-߃ Nc°p tkh\ \nIpXn Iu¨kn¬ \ne-hn¬
hcp-tØ-≠-Xm-Wv.
a. tI{μ k¿°mcpw Ht∂m AXn-e-[n-Itam kwÿm-\-
ßfpw XΩn-ep≈ X¿°w.
b. As√-¶n¬ tI{μ k¿°mcpw Ht∂m AXn-e-[n-Itam
kwÿm-\-߃ Hcp-h-iØpw Ht∂m AXn-e-[n-Itam
kwÿm-\-߃ adp-h-iØpw.
c. As√-¶n¬ ct≠m AXn-e-[n-Iw kwÿm-\-߃
XΩnepw GST Iu¨kn-ens‚ ip]m¿i-bn¬ \n∂pw
AXns‚ \S-∏n-em-°-en¬ \n∂pw Df-hm-°p∂ X¿°-
߃.
tNm.28. A\p-kr-X-amb td‰owKv kwhn-[m-\-Øns‚ Bhiyw
F¥mWv?
D.CGST / SGST \nbaw sk£≥ 149 {]Imcw F√m cPn-
tÿUv \nIpXn Zmb-I¿°pw Nne \ne-hm-c-a-\p-k-cn®v
(]mcm- a o- ‰ ¿) ASn- ÿ m- \ - s ∏- S pØn td‰nwKpIƒ
s]mXpk©-b-Øns‚ ap≥]n¬ shbvt°-≠-Xm-Wv. Cu
td‰nwKv t\m°n `mhn-bnse ¢b‚n\v kssπ-b¿kp-ambn

25
 CS-]m-Sp-\-S-ØtWm th≠tbm F∂v Xocp-am-\n-°m-hp-∂-
Xm-Wv. CØcw td‰nwKv k{ºZmbw \nIpXnZmb-I¿°n-S-
bn¬ Btcm-Ky-I-c-amb a’cw kr„n-°p-∂p.
tNm.29. hymh-lm-c-s∏-Sm-hp∂ Ah-Im-i-߃ (Actionable claims)
_m[y-X-bmtWm A√tbm?
D. CGST / SGST\nbaw sk£≥ 2(52) {]Imcw hyh-lm-c-
s∏-Sm-hp∂ Ah-Im-i-ßsf (Actionable claims) Dev∏-∂-
ß- f mbn IW- ° m- h p- ∂ - X mWv . CGST / SGST \nbaw
sk£≥ 7 sjUyqƒ iii {]Imcw GsXms° CS-]m-Sp-
Iƒ {]h¿Ø-\-߃ km[\ hnX-cWw tkh\ hnX-
cWw Bbn IW-°m-t°-≠-Xn√ F∂v {]Xn-]m-Zn®n´p-
≠v. CS-]m-Smbn IW-°m-°m-hp-∂Xpw tem´-dn, NqXm-´w,
hmXp-hbv∏v F∂nh Hgn-sI-bp≈ hymh-lm-c-s∏-Sm-hp∂
Ah-Im-iß - ƒ GsXms°bmsW∂v Cu sjUyqƒ {]Xn-
]m-Zn-°p-∂p. CXp {]Imcw tem´-dn, hmXp-sh-bv∏v, NqXm´w
F∂nh GST ˛ sS ]cn-[n-bn¬ hcp∂ hnX-c-W-ß-fmbn
IW-°m-°p-∂p. a‰p-≈-h¿ hyh-lm-c-s∏-Sm-hp∂ Ah-Im-
i-߃ hnX-c-W-ambn IW-°m-°p-∂n-√.
tNm.30. Hmlcn CS-]m-Sp-Iƒ GST {]Imcw \nIpXn hnt[-ba - mtWm
A√tbm?
D. Hml-cn-Iƒ km[\ tkh-\-ß-fpsS \n¿Δ-N-\-Øn¬
\n∂pw {]tXyI-ambn Hgn-°-s∏-´n-´p-≠v. AXp-sIm≠v
Hmlcn taep≈ CS-]m-Sp-Iƒ GST {]Imcw \nIpXn hnt[-
b-a-√.
tNm.31. C≥t^m¿taj≥ dnt´¨ F∂ Bibw F¥mWv?
D. cPn-tÿUv hy‡n-I-fpsS A\p-kr-X-amb td‰nwKv ]cn-
tim-[n-t°-≠Xv aq∂m-asXmcp ]m¿´n-bpsS Dd-hn-S-Øn¬
\n∂pw tiJ-cn® hnh-c-ß-fpsS ASn-ÿm-\-ØnemWv
F∂ BibØn¬ \n∂mWv C≥^¿ta-j≥ dnt´¨
F∂ Bibw D≠m-b-Xv. CGST / SGST \nbaw sk£≥
150 {]Imcw cPn-kv{S-j≥ sdt°m¿Up-Iƒ, A°u-≠v
tÉvsa‚p-Iƒ, GsX-¶nepw ]ocn-tbm-UnIv dnt´¨,
\nIpXn AS-®n-Xns‚ hnh-c-߃ AS-ßnb tcJ-Iƒ,
km[-\-ß-fpsS CS-]m-Sp-Iƒ As√-¶n¬ tkh-\-ß-fpsS
CS-]m-Sp-Iƒ As√-¶n¬ c≠n-s‚bpw As√-¶n¬ _m¶v

26
 A°u-≠p-ambn _‘-s∏´ CS-]m-Sp-Iƒ As√-¶n¬
sshZyqXn D]-t`mKw As√-¶n¬ km[-\-ß-fpsS AYhm
BkvXn-bpsS hm߬, hn¬°¬, ssIam‰w XpS-ßnb
CS- ] m- S p- I ƒ, Bkv X n- t a- e p≈ Ah- I miw AYhm
Xmev ] cyw XpS- ß nb hnh- c - ß ƒ B Ime- b - f - h n¬
\n›nX ka-bØv \n›nX amXr-I-bnepw coXn-bnepw
Xøm-dm°n GP≥kn-Iƒ kq£n-t°-≠-Xm-Wv. Cßs\
hnh-c-߃ tiJ-cn®v kq£n®p hbv°p-∂-Xn¬ hogvN
hcp-Øn-bm¬ sk£≥ 123 {]Imcw ]ng CuSm-t°-≠-
Xm-Wv.
tNm.32. hnhn[ Iº-\n-Iƒ hnhc tiJ-c-W-Øn\pw dnt°m¿Up-
Iƒ kq£n-°p-∂-Xn-\mbn ]e Xc-Øn-ep≈ {]tXyI
t^m¿am-‰n-√msX A°u-≠nwKv tkm^v‰vshb-dp-Iƒ D]-
tbm-Kn-°p-∂-Xv. Cu kml-N-cy-Øn¬ Un∏m¿´vsa‚ v
Fßs\ k¶o¿Æ-amb tkm^v‰vshb¿ ssIImcyw
sNøp∂p?
D. CGST / SGST \nbaw sk£≥ 153 {]Imcw Iº-\n-Iƒ
D]- t bm- K n- ° p∂ tkm^v ‰ v s hb- d p- I - f psS kz`mhw
k¶o¿Æ-IXƒ IW-°n-se-SpØv kq£va ]cn-tim-[-\,
At\z-j-Ww, a‰p {]{In-b-I-fpsS GXp L´-Øn¬ thW-
sa-¶nepw Un∏m¿´p-sa‚n\v Hcp hnZ-Kv≤s‚ klmbw
tXSm-hp-∂-Xm-Wv.
tNm.33. km[\w hmß-nb Bƒ AXv XncnsI \¬In-bm¬ GST
{]Imcw \nIpXn IW-°m-°p-∂-Xn\v hyhÿbpt≠m?
D. D≠v. sk£≥ 34 CØcw kml-N-cysØ hni-Zo-I-cn-
°p-∂p. hn‰ km[\w hmßnb Bƒ XncnsI \¬In-bm¬
km[-\-Øns‚ hnX-c-W-°m-c≥ \n›nX hnh-c-߃
Dƒs°m-≈n®p sIm≠v Hcp s{IUn‰v t\m´v hmßnb
Bƒ°v \¬Ip-∂p. sk]v‰w-_d - n\p ap≥]v \¬Ip∂ dnt´-
Wn¬ s{IUn‰v t\m´ns‚ hnh-c-߃ tcJ-s∏-Sp-Øn-bn-cn-
°-Ww. As√-¶n¬ hm¿jnI dnt´-Wn¬ Dƒs°m-≈n-®n-
cn-°-Ww. s{IUn‰v t\m´nse hnh-c-߃ sdkn]n-bs‚
AtX \nIp-Xn-Im-e-b-f-hn¬ ka¿∏n-°p-∂Xpw C≥]p´v
SmIvkv s{IUn‰v e`n-°p-∂-Xn-\p-th≠n ka¿∏n-°p-∂Xpw
dnt´-Wn-teXpw As√-¶n¬ XpS¿∂p≈ \nIpXn Ime-b-f-

27
 hntem km[-\-ß-fpsS hnX-c-W-°m-c≥ ka¿∏n-°p∂
Hu´v]p´v SmIvkv _m[y-X-bpsS dnU-£-\p-th≠n ka¿∏n-
°p∂ dnt´-Wnse hnh-c-ß-fpambn s]mcp-Ø-s∏-´n-cn-°-
Ww. kssπ-b-dpsS Hu´v]p´v SmIvkv _m[y-X-bnse dnU-
£\pw sdko-]n-b‚ns‚ C≥]p´v SmIvkv s{IUn-‰nse
dnU-£\pw s]mcp-Ø-s∏-Sp-Ibpw Ah-km\w AwKo-I-cn-
°p-Ibpw c≠p-t]-tcbpw Adn-bn-°p-Ibpw thWw.
tNm.33. F¥mWv sIm≈-em-`-Øns\Xn-sc-bp≈ \S-]Sn?
D. CGST / SGST \nbaw 171 mw sk£≥ {]Imcw hnX-cWw
sNøp∂ km[\ tkh-\-ß-fpsS \nIpXn \nc-°nse Ipd-
hn-s\tbm B\p-]m-Xn-I-amb hne-°p-d-hmWv kzoI¿Øm-
hn\v e`n-°p∂ C≥]p´v SmIvkv s{IUn-‰ns‚ KpWw.
cPn- Ã v ¿ Uv hy‡n°v Xs∂- b m- W v C≥]p´v SmIv k v
s{IUn‰v e`y-am-b-Xv. \nIpXn \nc°v Ipd-™Xv kssπ-
b¿ hnX-cWw sNbvX km[-\-ß-fp-sStbm tkh-\-ß-fp-
sStbm As√-¶n¬ c≠n-s‚bpw hne Ipd-hn-\m-\p-]m-Xn-
I-am-bn-´mWv F∂Xv ]cn-tim-[n-°m-\mbn Kh¨sa‚ v Hcp
kan-Xnsb \ntbm-Kn-®n-´p-≠v.

28
\nIpXn Npa-Øepw Hgn-hp-Ifpw

29
30
 \nIpXn Npa-Øepw Hgn-hp-Ifpw

tNm.1. Nc°p tkh\ \nIpXn Npa-Øm-\p≈ A[n-Imcw Fhn-

sS \n∂mWv e`n-°p-∂Xv?
D. `c-W-L-S-\-bpsS 101 ˛mw t`Z-KXn \nbaw 2016 {]Imcw
Dƒs∏-Sp-Øn-bn-´p≈ Article 246 A kwÿm\ \nb-a-k-`-
Iƒ°pw ]m¿e-sa‚n\pw Nc°p tkh\ \nIpXn kw_-
‘n® \nba \n¿Ωm-W-Øn-\p≈ A[n-Imcw \¬Ip-∂p.
tI{μ \nIp-Xn°v CGST {]Im-chpw kwÿm-\-ß-fn¬
SGST {]Im-chpw tI{μ-`c - W {]tZ-iß - n¬ UTGST {]Im-
- f
chpw \nbaw Xøm-dm-t°-≠-Xm-Wv. kwÿm-\-߃ XΩn-
ep≈ hym]mc hmWn-Py-߃°v B¿´n-°nƒ 246 A D]-
h-Ip∏v 2 {]Im-chpw B¿´n-°nƒ 269 A {]Im-chpw ]m¿e-
sa‚ns‚ am{Xw A[n-Imc ]cn-[n-bn-emWv AXm-bXv IGST
tNm.2. Nc°ptkh\ \nIp-Xn-bn¬ \nIpXn _m[yX D≠m-Ip∂
kw`hw F¥mWv?
D. km[\ tkh-\-ß-fpsS hnX-cWw BWv Nc-°p-tk-h\
\nIp-Xn {]Imcw \nIpXn _m[yX D≠m-Ip∂ kw`hw
Hcp kwÿm-\-Øn-\-IØp \S-°p∂ km[\ tkh\
hnX-cW߃°v CGST tbm SGST tbm UTGST tbm Npa-
Øp-∂p. kwÿm-\-߃ XΩn-ep≈ hnX-c-W-Øn\v IGST
bpw Npa-Øp-∂p.
tNm.3. {]Xn-^e - n-√m-sX-bp≈ hnX-cWw GST \nb-aØ
- a - ns‚ ]cn-
[n-bn¬ hcp∂ hnX-cWw Bbn IW-°m-°mtam?

31
D. AsX, CGST / SGST \nb-a-Øns‚ sjUyqƒ 1 ¬ ]d-
™n-cn-°p∂ hnX-c-W-߃ am{Xw. CtX hyhÿ IGST
bnepw UTGST bnepw D]-tbm-K-s∏-Sp-Ømw.
tNm.4. [¿Ω-ÿm-]-\-߃ hnX-cWw sNøp∂ Ahiy km[-\-
߃ \nIpXn _m[y-X-bp≈ {]h¿Ø\w BtWm?
D. _nkn-\- ns‚ ssZ\wZn\ {]h¿Ø-\tam A`n-hr-≤n-°p-
th-≠ntbm D≈ CS-]m-Sp-Iƒ GST {]Imcw \nIpXn
_m[yX hcp∂-Xv. CXv hnX-cWw sNøp-∂Xpw emt`—w
C√m-Ø-Xp-amb [¿Ω {]h¿Ø-\-ßsf GST {]Imcw
hnX-cWw Bbn IW-°m-°p-∂n-√.
tNm.5. Hcp CS-]mSv Nc-°n-s‚/ tkh-\-Øns‚ As√-¶n¬ c≠n-
s‚bpw hnX-cWw BtWm F∂v hn⁄m-]-\w sNøp-
∂Xv Bcm-Wv.?
D. GST Iu¨knens‚ ip]m¿i {]Imcw tI{μ-k¿°mtcm
kwÿm\ k¿°mtcm BWv Hcp CS-]mSv km[-\Ø - ns‚
hnX-c-Whpw tkh-\-Øns‚ hnX-c-Whpw A√ F∂pw
As√-¶n¬ tkh-\-Øns‚ hnX-c-Whpw km[-\-Øns‚
hnX-c-Whpw A√m F∂pw As√-¶n¬ c≠n-s‚bpw hnX-
cWw A√ F∂v hn⁄m-]\w ]pd-s∏-Sp-hn-°p-∂-Xv.
tNm.6. tImtºm-kn‰v kssπbpw anIvkUv kssπbpw F¥mWv?
Ch c≠pw Fßs\ BWv hyXym-k-s∏-´n-cn-°p-∂Xv?
D. Hcp _nkn-\ v ÿm]-\-Øns‚ km[m-cW _nkn-\ v
{]h¿Ø-\-ß-fpsS ^e-ambn ct≠m AXn-e-[n-Itam
\nIpXn _m[y-X-bp≈ km[-\-ßtfm tkh-\-ßtfm
As√-¶n¬ c≠pw Hcn-ant®m hnX-cWw sNø-s∏-Sp-Ibpw
Ch-bn¬ GsX-¶nepw Hcp Supply {]mY-anI hnX-c-W-
ambn IW-°m-°p-Ibpw sNøp-∂p-s≠-¶n¬ Cu CS-]m-
Sns\ tImtºm-kn‰v kssπ F∂v ]d-bp-∂p. DZm-l-cWw
Hcp D]-t`m-‡mhv sSen-hn-j≥ sk‰v hmßp-tºmƒ
Abmƒ°v hmd‚nbpw sabn‚-\≥kv Icmdpw sSen-hn-j-
t\m-sSm∏w e`n-°p-∂p. CXmWv tImtºm-kn‰v kssπ.
Cu DZm-l-c-W-Øn¬ TV hn¬∏\ BWv {]mY-anI hnX-
c- W hpw hmd‚ nbpw sabn‚ v \ ≥kv tkh\ßfpw
A\p_‘ hnX-c-W-ßfpw BWv.
{]tXyI hn¬∏\ \S-Øm≥ km[n-°p∂ ct≠m

32
 AXn-e-[n-Itam km[\ßtfm tkh-\-ßtfm As√-¶n¬
Ah Hcp-an®v H‰ hnebv°v hnX-cWw sNø-s∏-Sp-∂-Xns\
anIvkUv kssπ F∂p ]d-bp-∂p. DZm. Hcp hym]mcn
d{^n-P-td-‰-dn-t\m-sSm∏w hm´¿ t_m´n¬kpw Hcp-an®v
hn¬∏\ \S-Øp-∂p. ChnsS d{^n-P-td-‰dpw Ip∏n-Ifpw
{]tXyIw hn¬∏\ \SØn hne CuSm-°m≥ km[n-°p-
am-bn-cp-∂p.
tNm.7. GST bn¬ Fß-s\-bmWv tImtºm-kn‰v kssπbpw
anIvkUv kssπbpw IW-°m-°p-∂Xv?
D. tImtºm-kn‰v hnX-c-W-Øn¬ {][m\ hnX-c-WsØ Sup-
ply Bbn IW-°m-°p-∂p. anIvkUv supply {]Im-cw
Db¿∂ \nIpXn CuSm- ° m≥ km[n- ° p∂ km[- \ -
sØtbm tkh-\t-- Øtbm hnX-cWw Bbn IW-°m-°p-
∂p.
tNm.8. F√m km[-\-ßfpw tkh-\-ßfpw GST {]Imcw \nIpXn
hnt[-b-amtWm?
D. a\pjy D]-t`m-K-Øn-\mbn D]-tbm-Kn-°p∂ aZyw HgnsI
F√m km[-\-ßfpw tkh-\-ßfpw \nIpXn _m[-I-am-
Wv. GST Iu¨kn-ens‚ tImtºm-kn-j≥ kvIow Xnc-
s™-SpØ hy‡n Dev]m-Z-I≥ BsW-¶n¬ kwÿm-\-
ß-fnepw tI{μ `cW {]tZ-i-ß-fnepw hn‰p hc-hns‚ 1%
BWv tImtºm-kn‰v \nc°v. dtÃm-d‚ v tkh-\-߃
\¬Ip∂ hy‡n°v hn‰p-h-c-hns‚ 2.5% BWv \nc°v.
Cu \nc-°p-Iƒ Hcp \nba {]Im-c-ap-≈Xpw a‰p \nb-a-
߃°v _m[- I - h p- a mWv . km[m- c W KXn- b n- e p≈
tImtºm-kn-j≥ \nc-°p-Iƒ (CGST, SGST / UTGST
{]Imcw) hnX-c-W-°m-c≥, Dev]m-Z-I≥, dtÃm-d‚ v tkh-
\-߃ F∂n-hbv°v bYm-{Iaw 1%, 2%, 5% F∂m-Wv.
tNm.15. tImtºm-kn-j≥ kvIoans‚ B\p-Iq-ey-߃ e`n-°p∂
hy‡n°v \S∏v kmº-ØnI h¿jsØ samØw hn‰p
hchv 50e£w cq]-bn¬ Ihn-bp-I-bm-sW-¶n¬ 50 e£w
Ign-™p hcp∂ XpIbv°v am{Xw am¿®v 31 \v \nIpXn
AS-bv°m≥ A\p-h-Z-\o-b-amtWm?
D. C√, tImtºm-kn-j≥ kvIow Xnc-s™-SpØ hy‡n-bpsS
kmº-ØnI h¿jsØ samØw hn‰p hchv 50 e£w

33
 cq]-bn¬ IqSp-X¬ BIp-Ib - m-sW-¶n¬ B Znhkw apX¬
tImtºm-kn-j≥ kvIow B\p-Iq-ey-߃ \„-am-Ip-∂p.
tNm.16. IqSp-X¬ cPn-kvt{S-j\pIƒ°v am{Xw tImtºm-kn‰v
kvIow Xnc-s™-Sp-°m≥ km[n-°ptam?
D. Htc ]m≥ (s]¿a-\‚ v A°u≠v \º¿) D≈ hy‡n°v
IqSp-X¬ cPn-kvt{S-j\v tImtºm-kn‰v kvIow Xnc-s™-
Sp-°mw. F∂m¬ GsX-¶nepw Hcp cPn-kvt{S-j\v t\m¿a¬
kvIow Xnc-s™-Sp-Øm¬ a‰p cPn-kvt{S-j\pI-fpsS
tImtºm-kn‰v kvIow tbmKy-X-bn-√m-Xm-Ipw.
tNm.17. Dev]m-ZI- \pw tkh\ hnX-cW- °- m-c\pw tImtºm-kn-j≥
kvIow e`y-am-Iptam?
D. AsX, s]mXp-hmbn Dev]m-Z-I\v tImtºm-kn-j≥ kvIow
Xnc-s™-Sp-°mw. F∂m¬ GST Iu¨kn-ens‚ ip]m¿i
{]Imcw hn⁄m--]\w sNbvX Nne km[-\ß - f
- psS Dev]m-
Z-I\v Cu kvIow Xnc-s™-Sp-°m≥ km[n-°n-√. dtÃm-
d‚ v tkh-\ß - sfmgnsI a‰p tkh\߃°v Cu kvIow
e`y-a-√.
tNm.18. Bscm-s°-bmWv tImtºm-kn-j≥ kvIow Xnc-s™-Sp-
°m≥ A¿l-c-√m-ØXv?
D. s]mXp- h mbn A©p hn`m- K - Ø n¬s∏´ cPn- k v t {SUv
hy‡n-Iƒ°v tImtºm-kn‰v kvIow Xnc-s™-Sp-°m≥ Ign-
bn-√.
i) dtÃm-d‚ v tkh-\-ß-sfm-gnsI a‰p tkh-\-߃
\¬Ip∂ hnX-c-W-°m-c≥.
ii) CGST \nbaw / SGST \nbaw UTGST \nba {]Imcw
\nIpXn hnt[-bamImØ km[-\ß - f- psS hnX-cW
- °- m-
c≥.
iii) kwÿm-\m-¥c km[-\-ß-fpsS hnX-c-W-°m-c≥.
iv) C˛ tImtagvkv Hm∏-td-‰¿ hgn hnX-cWw sNøp∂
km[-\-ß-fpsS hnX-c-W-°m-c≥ .
v) hn⁄m-]\w sNbvX Nne km[-\-ß-fpsS Dev]m-
ZI≥.
tNm.19. tImtºm-kn-j≥ kvIoan-ep≈ \nIpXn hnt[b hy‡n°v
C≥]p´v SmIvkv s{IUn-‰n\v A¿l-X-bpt≠m?
D. C√, tImtºm-kn-j≥ kvIoan¬ hcp∂ \nIpXn hnt[b

34
 hy‡n°v \nIpXn ]ncn-°m-\p≈ A\p-hmZw C√. CXn-
\¿Yw tImtºm-kn-j≥ kvIoan¬ hcp∂ kssπ-b¿°v
SmIvkv C≥thm-bnkv \¬Im≥ Ign-bn-√.
tNm.20. tImtºm-kn-j≥ kvIow {]Imcw \nIpXn AS-bv°p-∂-
bm-fn¬ \n∂pw Nc°phmßp∂ IÃ-a-dn\v tImtºm-kn-
j≥ SmIvkns\ C≥]p´v SmIvkv s{IUn-‰mbn Ah-Imiw
D∂-bn-°mtam?
D. C√, tImtºm-kn-j≥ kvIoan-ep≈ Hcmƒ°v SmIvkv
C≥thm-bnkv IÃ-a¿°v \¬Im≥ km[y-a-√. AXp-
sIm≠v tImtºm-kn-j≥ kvIoan-ep≈ kssπ-b-dpsS
]°¬ \n∂pw Nc-°p hmßp-∂-bmƒ°v C≥]p´v SmIvkv
s{IUn‰v A¿lX D≠m-bn-cn-°p-∂-X-√.
tNm.21. tImtºm-kn-j≥ \nIpXn IÃ-a-dpsS ]°¬ \n∂pw ]ncn-
s®-Sp-°mtam?
D. C√, tImtºm-kn-j≥ kvIoan-ep≈ Hcp \nIpXn hnt[b
hy‡nsb \nIpXn ]ncn-s®-Sp-°p-∂-Xn¬ \n∂pw hne-
°n-bn-´p-≠v. SmIvkv C≥thmbvkv \¬Im≥ tImtºm-kn-
j≥ kvIoan-ep≈ kssπ-b¿°v Ign-bn-√ F∂m-Wn-Xn-
\¿∞w.
tNm.22. tImtºm-kn-j≥ kvIoan\v A¿l-X-bp≈ samØw hn‰p
hchv Fßs\-bmWv IW-°m-°p-∂Xv?
D. \nb-a-Øns‚ 2 (6) F∂ hIp∏v samØw hn‰phchv F{]-
Im-ca
- m-sW∂v ]d-bp-∂p. samØw hn‰p-hc
- hv F∂Xv F√m
kssπ-I-fp-sSbpw samØw aqey-am-Wv. (\nIpXn D≈Xpw
C√m-Ø-Xp-amb kssπ-Iƒ, A¥¿kw-ÿm\ Ib-‰p-aXn
kssπ-Iƒ Dƒs∏-sS-bp≈Xns‚ BsI XpI) F∂m¬
CGST, SGST, IGST, UTGST \nb-aß
- ƒ {]Imcw Npa-Øp∂
\nIpXnIfpw Htc PAN D≈ hy‡n-bpsS dnthgvkv Nm¿Pv
AS-bvt°≠ kssπ-b-dpsS aqeyhpw, C≥hm¿Uv kssπ-
b-dpsS aqeyhpw samØw hn‰p-h-c-hn¬ s]Sp-∂n-√.
tNm.23. \nIpXn hnt[b hy‡n \n_-‘-\-Iƒ ewLn-°pI hgn
tImtºm-kn-j≥ kvIoan\v A¿lX C√m-Xm-bm¬ F¥m-
Wv in£m-\-S-]Sn?
D. tImtºm-kn-j≥ kvIow {]Imcw \nIpXn ASbv°p∂
\nIpXn hnt[-b\v tImtºm-kn-j≥ kvIoan\v A¿lX

35
 C√m-Xm-bm¬ Abmƒ ]ng AS-bv°m≥ _m[y-ÿm-\m-
Wv. B hy‡n AS-bvt°≠ \nIpXnbpw ]ngbpw Xocp-
am-\n-°m≥ 73 As√-¶n¬ 74˛mw hIp-∏nse hyh-ÿ-Iƒ
_m[-I-am-Wv.
tNm.24. "kssπ' Isf Nc°p tkh\ \nIpXn Npa-Øp-∂-Xn¬
\n∂pw Hgn-hm-°m≥ GST \nbaw k¿°m-cn\v A[n-Imcw
\¬Ip-∂pt≠m?
D. AsX. s]mXpP\ - X m- e v∏- c ym¿∞w, tI{μ
Kh¨sa‚ nt\m kwÿm\ Kh¨sa‚ nt\m GST
Iu¨kn-ens‚ ip]m¿i {]Imcw s]mXp-hmtbm As√-
¶n¬ \n_-‘-\-Iƒ°v hnt[-b-amtbm kssπ Isf
Nc°p tkh\ \nIp-Xn-bn¬ \n∂v samØ-amtbm `mKo-
I-amtbm Hgn-hm-°mw. Nne A]q¿Δamb kml-N-cy-ß-
fn¬ {]tXyI Hm¿U-dn-eqsS Kh¨sa‚n\v km[-\-tk-
h-\-ßsf \nIp-Xn-bn¬ \n∂v Hgn-hm-°mw. CGST \nb-a-
{]-Imcw \¬I-s∏-Sp∂ Hgn-hp-Iƒ SGST \nb-a-Øn\pw
UTGST \nb-a-Øn\pw Hgn-hp-I-fmbn IW-°m-°mw.
tNm.25. Nc-°p-If - psS / tkh-\Ø
- ns‚ samØw \nIpXnbpw \ncp-
]m-[n-I-ambn Hgn-hm-°n-bn-´p-s≠-¶n¬ \nIp-Xn-b-S-°m≥
Ign-bptam?
D. C√, \nIpXnbn¬ \n∂pw Hgn-hm-°-s∏´ km[\ tkh-
\-߃ hnX-c-Ww sNøp∂ Bƒ°v \nIpXn ]nc-s®-Sp-
°m≥ ]mSn-√.

36
cPn-kvt{S-j≥

37
38
 cPn-kvt{S-j≥

tNm.1. GST bn¬ cPn-ÿ sNøp-∂X - ns‚ {]tbm-P\- ß

- ƒ Fs¥-
√mw?
D. Nc°p tkh\ \nIpXn {]Imcw cPn-kvt{S-j≥ FSp-°p-
∂- _nkn-\- n\v Xmsg-∏-d-bp∂ KpW߃ e`n-°p-∂p.
a). km[-\-߃ tkh-\-ß-fpsS hnX-c-W-°m-c≥ F∂v
\nb-a-]-c-ambn AwKo-I-cn-°-s∏-Sp-∂p.
b). _nkn-\ v, Nc°p tkh-\ß - ƒ kssπ sNøp-tºmƒ
AS-bvt°≠ \nIp-Xnbv°v D]-tbm-Kn-°mhp∂ coXn-
bn¬ Nc-°p-Ifpw tkh-\-ßfpw kzoI-cn-®-t∏mƒ
AS® \nIp-Xn-bpsS icn-bmb IW°p hbv°¬.
c). hmßp-∂-h-cn¬ \n∂pw \nIpXn ]ncn-°m-\p≈ A[n-
Im- c hpw Nc- ° p- I tfm tkh- \ - ß tfm kssπ
sNbvXhcn-tebv°p AS® \nIp-Xn-bpsS s{IUn‰v
FSp-°p-hm-\p≈ A[n-Im-chpw.
d). GST \nba {]Imcw \¬I-s∏-Sp∂ F√m B\p-Iq-ey-
ßfpw ap≥K-W-\-Ifpw e`n-°m≥ A¿lX t\Sp-∂p.
tNm.2. GST cPn-kvt{S-j≥ C√m-Ø-bmƒ°v C≥]p´v SmIvkv
s{IUn‰v (ITC) Ah-Im-i-s∏-Sm\pw \nIpXn ]ncn-°m\pw
Ign-bptam?
D. C√. GST cPn-kvt{S-j≥ C√mØ Hcmƒ°v Abm-fpsS
IÃ-a-dn¬ \n∂pw \nIpXn ]ncn-°p-hmt\m Abmƒ HSp-
°nb \nIp-Xn°v C≥]p´v SmIvkv s{IUn‰v Ah-Im-i-s∏-
Smt\m Ign-bp-I-bn-√.

39
tNm.3. cPn-kvt{S-j≥ {]m_-ey-Øn¬ hcp∂ XobXn Ft∏m-
gmWv?
D.- c-Pn-kvt{S-j≥ FSp-°m≥ _m[y-X -h∂ 30 Znh-k-Øn-\p-
≈n¬ At]-£ \evIp-∂-bm-fn\v cPn-kvt{S-j\v _m[y-
X-bp-≠mb XobXn apX¬ cPn-kvt{S-j\v km[y-X-bp-≠v.
cPn-kvt{S-j\v _m[yX D≠mbn 30 Znh-k-Øn\v tijw
At]£ ka¿∏n-°p∂ Bfn\v cPn-kvt{S-j≥ \¬Ip∂
XobXn apX¬ km[yX D≈-Xmbn IW-°m-°pw.
\nIpXn Cfhv ]cn-[n-°p-≈n¬ hn‰p hchv D≈-bmƒ
kz¥w C„ {]Imcw cPn-kvt{S-j\v At]-£n-®m¬ cPn-
kvt{S-j≥ \¬Ip∂ DØ-ch - ns‚ XobXn apX¬ km[yX
D≠m-bn-cn-°pw.
tNm.4. tamU¬ GST \nba {]Imcw cPn-kvt{S-j≥ FSp-°m≥
_m[yXbp≈Xv B¿s°m-s°-bmWv?
D. 2017 se CGST / SGST \nbaw 22˛ mw hIp∏v {]Imcw
C¥y-bn-se-hn-sS-sb-¶nepw GsX-¶nepw \nIp-Xn-hn-t[b
_nkn-\kv \S-Øp∂ kssπ-btdm Abm-fpsS GPt‚m
\S∏p h¿jsØ hm¿jnI hn‰p-h-chv 20 e£w cq]-bn¬
IqSp-X¬ BsW-¶n¬ A[n-I hn‰p-h-chv \nIpXn _m[y-
X-bp≈ kssπ Bb-Xn-\m¬ GST \nb-a-{]-Imcw Abmƒ
_nkn-\ v \S-Øp-∂tXm \nIpXn hnt[b kssπ sNøp-
∂tXm Bb kwÿm\w As√- ¶ n- ¬ tI{μ `cW
{]tZißfmb U¬ln, t]m≠n-t®-cn AhnsS cPn-ÿ
sNøm≥ _m[y-ÿ-\m-Wv.
Nne {]tXyI hn`m-K-Ønse II kwÿm-\-ß-fn¬
(C¥y≥ `c-W-L-S-\-bpsS B¿´n-°nƒ 279 A (4) (g) bn¬
]d-™n-cn-°p-∂-Xp-t]mse) cPn-kvt{S-j-\p≈ hm¿jnI
hn‰p-h-c-hns‚ ]cn[n 10 e£w cq] BWv.
CXp IqSmsX \nb-a-Ønse 24˛mw hIp∏p {]Imcw
Nne {]tXyI hn`m-K-Ønse kssπ-b¿am¿ hm¿jnI
hn‰p-h-chv 20 e£w cq]-bn¬ Ipd-hm-sW-¶nepw cPn-kvt{S-
j≥ \S-Øm≥ _m[y-ÿ-cm-Wv.
F∂m¬ \nb- a - Ø nse 23˛mw hIp∏v {]Imcw
\nIpXn hnt[-b-a-√m-ØtXm As√-¶n¬ samØ-ambn
\nIpXnbn¬ \n∂v Hgn-hm-°-s∏-´tXm Bb Im¿jnI

40
 Dev]∂- ß- ƒ hnX-cWw sNøp∂ Irjn-°m-c\v GST \nba
{]Imcw cPn-kvt{S-j≥ FSp-°m≥ _m[y-X-bn-√m-Ø-Xp-
am-Wv.
tNm.5. F¥mWv samØw hn‰p-h-chv?
D. CGST / SGST \nbaw 2 (6) hIp∏v {]Imcw Xmsg-∏-d-
bp∂hbpsS samØw aqey-amWv samØw hn‰p-hc - hv F∂v
]d-bp-∂-Xv.
i. \nIpXn hnt[b F√m hnX-c-W-ßfpw
ii. \nIp-Xn-bn¬ \n∂v Hgn-hm-°-s∏´ F√mw hnX-c-Ww.
iii. km[\ tkh-\-ß-fpsS Ib-‰p-a-Xn.
iv. Htc PAN hy‡n-bpsS A¥¿ kwÿm\ hnX-c-Ww.
ta¬∏-d™h AJn-te¥ym ASn-ÿm-\-Øn¬
IW-°m-°p-∂X - pw F∂m¬ Ch-bn¬ CGST, SGST, IGST,
UTGST \nb-a-߃ {]Imcw AS® \nIpXnIƒ Hgn-hm-
t°-≠-Xp-am-Wv. samØw hn‰p-h-c-hn¬ Hcp \nIpXn
ASbv°p∂ hy‡ntbm As√-¶n¬ Abmƒ°p th≠n
\S-Ø-s∏-Sp-∂tXm Bb F√m hnX-c-W-ßfpw Dƒs∏-´n-
cn-°-Ww.
dnthgvkv Nm¿Pn¬ \nIpXn AS-t°≠ kssπ-
bpsS aqeyhpw C≥sh¿Uv kssπ- b psS aqeyhpw
samØw hn‰p-h-c-hn¬ Dƒs∏-Sp-Øp-∂n-√.
Icm¿ tPmen {]Imcw ]q¿Øn-bm-°-s∏´ km[-\-
ß-fpsS aqeyw tPm_v h¿°-cpsS hn‰p-h-c-hn¬ Iq´m≥
]mSn-√. CXns\ tPmen sNøm≥ Gev∏n® kssπ-b-dpsS
(Principal) hnX-cWw Bbn IW-°m-°p-Ibpw Abm-fpsS
(Principal) samØw hn‰p-h-c-hn¬ Dƒs∏-Sp-tØ-≠-Xp-am-
Wv.
tNm.6. GsXms° Imcy-ß-fn-emWv \n¿_-‘-ambpw cPn-kvt{S-
j≥ FSp-t°-≠Xv?
D. CGST / SGST \nbaw 24˛mw hIp∏v {]Imcw Xmsg ]d-
bp∂ hy‡n-Iƒ \nIpXn hnt[b ]cn[n t\m°msX
\n¿_-‘-ambpw cPn-kvt{S-j≥ FSp-t°-≠-h¿ BWv.
i). A¥¿ kwÿm\ \nIpXn _m[y-Xm-hn-X-cWw \S-
Øp∂ hy‡n-Iƒ.
ii). XmevIm-en-Ia - mbn \nIpXn AS-bvt°-≠h
- ¿ (Imjy¬

41
 SmIvk-_nƒ t]gvk¨kv)
iii). dnthgvkv Nm¿Pv {]Imcw \nIpXn AS-bvt°-≠-h¿.
iv). hIp∏v 9 D]-h-Ip∏v 5 {]Imcw \nIpXn _m[yX
hcp∂ \n¿±n„ Xc-Øn-ep≈ tkh-\-ß-ƒ sNøp∂
C˛-tIm-tagvkv Hm∏-td-‰¿am¿.
v). \nIpXn AS-°p∂ t\m¨ dkn-U‚ vkv.
vi). hIp∏v 51 {]Im-c-ap≈ \nIpXn ]nSn®v AS-bvt°-≠-
h¿.
vii). GP‚ v F∂ \ne-bntem A√m-sXtbm cPn-kvt{S-j≥
FSpØ \nIpXn hnt[-b-cmb hy‡n-Iƒ°v th≠n
km[\ tkh\w kssπ sNøp-∂-h¿.
viii). C≥]p´v k¿Δokv Unkv{Sn-_yq-´¿ (\nba {]Imcw
{]Xy-I-amtbm A√m-sXtbm cPn-ÿ sNbvX-h¿)
ix). 52 ˛mw hIp∏v {]Imcw \nIpXn ]ncn-t°-≠-h¿.
x). C˛tIm-tagvkv Hm∏-td-‰¿am¿
xi). C¥ybv°p ]pdØp \n∂pw C¥y-bn-ep≈ hy‡n-
°mbn Hm¨sse≥ hnh- c - ß fpw Um‰m t_kv
BIvktUm dn{So-h¬ k¿Δo-kp-Itfm e`y-am-°p∂
Hmtcm hy‡n-bpw.
xii). Iu¨kn- e ns‚ ip]m¿i {]Imcw tI{μ
Kh¨sat‚m kwÿm\ k¿°mtcm hn⁄m-]-\-s∏-
Sp-Øp∂ a‰v Bfp-Itfm hn`m-K-ß-tfm.
tNm.7. GST \nb-a-{]-Imcw cPn-kvt{S-j≥ FSp-°m-\p≈ ka-b-
]-cn[n GXmWv?
D. cPnkvt{Sj≥ N´-{]-Imcw cPn-kvt{S-j\p _m[y-Xb - p-≠m-
Ip∂ XobnXn apX¬ ap∏Xp Znh-k-Øn-\Iw \n¿±n„
\n_-‘-\-Iƒ°p hnt[-b-ambn GsXm-cmfpw cPn-kvt{S-
j≥ FSp- t °- ≠ - X m- W v . Hcp Imjz¬ SmIv k - _ nƒ
t]gvkWpw (Xmev°m-en-Ia - mbn \nIpXn AS-bvt°-≠h - ¿)
t\m¨ dkn-U‚ v SmIvk-_nƒ t]gvkWpw (\nhm-tk-Xc
\nIpXn hnt[b hy‡n-Iƒ) _nkn-\kv Bcw-`n®v 5 Znh-
k-Øn-\Iw F¶nepw cPn-kvt{S-j\p th≠n At]£
sImSp-t°-≠-Xm-Wv.
tNm.8. Htc PAN \º-dn≥ Iogn¬ ]e kwÿm-\-ß-fn¬
{]h¿Øn-°p-∂-h¿°v H‰ cPn-kvt{S-j≥ D]-tbm-Kn®v

42
 {]h¿Øn-°mtam?
D. C√. CGST / SGST \nbaw 22 ˛mw hIp∏v {]Imcw cPn-
kvt{S-j\v _m[y-X-bp≈ Hmtcm hy‡nbpw _nkn-\kv
D≈ Hmtcm kwÿm-\-X-e-ß-fnepw {]tXyIw cPn-kvt{S-
j≥ FSp-t°-≠Xpw \nb-a-{]-Imcw GST AS-bvt°-≠-
Xp-am-Wv.
tNm.9. Htc kwÿm-\Øv H∂n-e-[nIw _nkn-\ v sh¿´n-°-ep-
Iƒ D≈h¿°v {]tXyIw {]tXyIw cPn-kvt{S-j≥ FSp-
°mtam?
D. AsX. 25 ˛mw hIp∏v {]Imcw Htc kwÿm-\Øv H∂n-
e-[nIw _nkn-\ v sh¿´n-°-ep-Iƒ D≈-bmƒ°v \n_-
‘-\-Iƒ°v hnt[-b-ambn Hmtcm _nkn-\ v sh¿´n-°-
en\pw {]tXyIw {]tXyIw cPn-kvt{S-j≥ FSp-°m-hp-∂-
Xm-Wv.
tNm.10. Nc°v tkh\ \nIpXn AS-bv°m≥ _m[yX C√mØ
Hcmƒ°v kz¥w C„-{]-Imcw cPn-kvt{S-j≥ FSp-°m≥
hIp-∏pt≠m?
D. AsX. hIp∏v 25 D]hIp∏v 3 {]Imcw Hcp hy‡n°v
cPn- Ã ¿ sNøm≥ _m[y- X - b n- s √- ¶ nepw 22mw hIp∏v
{]Imcw kz¥w C„-{]-Imcw cPn-ÿ sNøm-hp-∂-Xm-Wv.
Aßs\ cPn-ÿ sNøp-∂-bmƒ°v \nIpXn _m[y-X-
bp≈ cPn-ÿ sNbvX-bm-fn-\p-≈-Xp-t]mse Cu \nb-a-
Øns‚ F√m hyh-ÿ-Ifpw _m[-I-am-Wv.
tNm.11. cPn-kvt{S-j≥ e`n-°m≥ s]¿a-\‚ v A°u≠v \º¿
(PAN) \n¿_-‘-amtWm?
D. AsX. 1961 se BZmb \nIpXn \nb-a-{]-Imcw (43 of
1961) PAN D≈ hy‡n°v am{Xta CGST / SGST \nbaw
25˛mw hIp∏v D]-h-Ip∏v 6 {]Im-c-ap≈ cPn-kvt{S-j≥ e`n-
°m≥ A¿l-X-bp-≈q.
F∂m¬ hIp∏v 51 {]Imcw Hcp hy‡n°v \nIpXn
]nSn-°m≥ PAN \v ]Icw BZmb \nIpXn \nbaw {]Imcw
\¬Ip-∂ Tax Deduction and Collection Account Num-
ber aXn-bm-Ipw. hIp∏v 25 (6) {]Im-c-ap≈ cPn-kvt{S-j≥
e`n-°m≥ A¿lX t\Sm≥.
AtX-t]mse sk£≥ 25 (7) {]Im-cw Hcp hy‡n-

43
 (Non resident taxble persons) cPn-kvt{S-j≥ \¬Im≥
PAN \n¿_-‘-a-√. cPn-kvt{S-j-\mbn Ah¿°v a‰p tcJ-
Iƒ aXn-bm-Ipw.
tNm.12. Cu \nba {]Imcw Npa-X-e-s∏´ Dt±ym-K-ÿ≥ aptJ\
hIp-∏n\v kzta-[bm Hcmsf cPn-ÿ sNøm≥ \S-]-Sn-
sb-Sp-°mtam?
D. \S-]SnsbSp-°mw. CGST / SGST \nbaw hIp∏v 25 D]-h-
Ip∏v 8 {]Imcw Npa-Xe- s
- ∏´ Dt±ym-Kÿ
- \v _m[y-Xb
- p≈
Hcmƒ cPn-kvt{S-j≥ FSp-°m-Xn-cp∂m¬ Abmsf cPn-
ÿ sNøm≥ \S-]Sn FSp-°mw. GST \nb-a-{]-Imcw D≈
\S-]-Sn-Iƒ°v ]pd-ta-bmWv Npa-X-e-s∏´ Dt±ym-K-ÿ≥
cPn-kvt{S-j≥ N´ {]Imcw cPn-ÿ sNøm≥ \S-]Snsb-
Sp-°mw.
tNm.13. Npa-X-e-s∏´v Dt±ym-K-ÿ\v cPn-kvt{S-j\v th≠n-bp≈
At]£ \nc-kn-°mtam?
D. AsX. CGST / SGST \nbaw hIp∏v 25 D]-h-Ip∏v 10
{]Imcw Npa-X-e-s∏´ Dt±ym-K-ÿ\v ]cn-tim-[-\-Iƒ°p
tijw cPn-kvt{S-j-\p≈ At]£ \nc- n-°m-hp-∂-Xm-
Wv.
tNm.14. GsX-¶nepw Bƒ°v \¬Ip∂ cPn-kvt{S-j≥ ÿnc-
amtWm?
D. AsX. Hcn-°¬ \¬Ip∂ cPn-kvt{S-j≥ k¿´n-^n-°‰v
]n≥h-en-°p-I-tbm d±m-°p-Itbm kd-≠¿ sNøp-Itbm
kkv]≥Uv sNøp-Itbm sNbvXn√ F¶n¬ ÿnc-am-Wv.
tNm.15. GST \nb-a-{]-Imcw sFIy-cmjv{S kwL-S-\-bpsS LS-
I-߃ cPn-ÿ sNø-Wtam?
D. F√m sFIy-cm{„m kwL-S\m LS-I-ßfpw hntZi
cmPy-ß-fpsS tIm¨kp-te-‰v Fw_- n-Iƒ F∂n-hbpw
Kh¨sa‚ v hn⁄m-]\w sNbvXn-cn-°p∂ a‰p hn`m-K-
Øn-ep≈ hy‡n-Ifpw GST t]m¿´-en¬ \n∂pw Hcp UIN
(bpWo°v sFU‚n-^n-t°-j≥ \º¿) FSp-t°-≠-Xm-
Wv. ta¬∏-d™ ID F√m kwÿm-\-ß-fnepw Htc LS-
\-bn-ep≈Xpw GSTIN LS-\-tbmSp s]mcp-Ø-s∏-Sp-∂-Xpw
kwÿm-\-߃°pw tI{μ-Øn\pw s]mXp-hm-bp≈Xpam-
Wv. AS® \nIpXn do^≠v tNmZn-°p-∂-Xn\pw GST \nb-

44
 a-Øn¬ ]d-bp∂ GXv Bh-iy-߃°pw UIN Bh-iy-
am-Wv.
tNm.16. sFIy-cmjv{S kwL-S\ - b
- psS LS-Iß
- ƒ°v Nc°v tkh-
\-߃ kssπ sNøp∂ \nIpXn hnt[b hy‡n-bpsS
DØ-c-hm-Zn-Ø-߃ Fs¥m-s°-bmWv?
D. CØcw kwL-S-\-Iƒ°v kssπ sNøp∂ \nIpXn
hnt[b hy‡n-Iƒ C≥thm-bv p-I-fn¬ UIN ImWn-t°-
≠-Xm-Wv. CØcw kssπ-Iƒ cPn-ÿ sNbvX a‰v GsXm-
cm-fn-\p≈ kssπ t]mse IW-°m-t°-≠Xpw kssπ-
b¿ C≥thm-bvkp-Iƒ A]vtemUv sNtø-≠-Xp-am-Wv.
tNm.17. k¿°m¿ ÿm]-\-߃ cPn-ÿ sNtø≠ Bhiyw
Dt≠m?
D. a‰p kwÿm-\-ß-fn¬ \n∂v km[-\-߃ hmßp-∂Xpw
F∂m¬ ]pd-tØ°v km[-\-߃ kssπ sNøm-Ø-Xp-
amb (AXn-\m¬ GST cPn-kvt{S-j≥ FSp-t°≠Xn√mØ)
Kh¨sa‚ v A[n-Im-cn-Iƒ°pw s]mXp taJem ÿm]-
\-߃°pw Hcp bqWo°v sFU‚n-^n-t°-j≥ \º¿
(ID) \¬Ip-∂-XmWv.
tNm.18. Xmev°m-en-Ia - mbn \nIpXn ASvt°-≠h - ¿ Bcv? (Imjz¬
SmIvk-_nƒ t]gvk¨)
D. {]n≥kn-∏¬ Btbm GP‚ v Btbm As√-¶n¬ GsX-
¶nepw coXn-bn¬ kwÿm-\tØm tI{μ-`-cW {]tZ-
itØm ÿnc-amb Hcp _nkn\ v ÿe-an-√msX _nkn-
\- ns‚ ssZ\w-Zn\ {]h¿Ø-\-ß-tfm _nkn-\- ns‚
A`n-hr-≤nt°m th≠n km[-\-߃ tkh-\-߃ hnX-
cWw sNbvXv h√-t∏mgpw CS-]m-Sp \S-Øp∂ hy‡n-bmWv
Imjz¬ SmIvk-_nƒ t]gvk¨ F∂v CGST / SGST
\nbaw hIp∏v 2 (20) {]Imcw \n¿Δ-Nn-°p-∂Xv.
tNm.19. \nhm-tk-Xc \nIpXn hnt[b hy‡n (Non - resident tax-
able persons) BcmWv?
D. CGST / SGST \nbaw hIp∏v 2 (77) {]Imcw Hcp \nhmtk-
Xc \nIpXn hnt[b hy‡n F∂m¬ GsX-¶nepw Hcp
hy‡n {]n≥kn-∏¬ Btbm CS-\n-e-°m-c-\mtbm As√-
¶n¬ GsX-¶nepw coXn-bn¬ C¥y-bn¬ h∂v km[\
tkh-\-߃ hnX-cWw sNøp-∂-Xpƒs∏-sS-bp≈ CS-]m-

45
 Sp-Iƒ h√-t∏mgpw \S-Øp-Ibpw F∂m¬ C¥y-bn¬
ÿnc-amb _nkn-\ v ÿe-an-√m-Ø-h-cp-am-Wv.
tNm.20. t\m¨ dkn-U‚ v / Imjz¬ SmIvk-_nƒ hy‡nIƒ°v
\¬Ip∂ cPn-kvt{S-j≥ k¿´n-^n-°‰ - ns‚ km[yX Imem-
h[n F{X-bm-Wv.?
D. 27 (1) mw hIp∏v {]Imcw cPn-kvt{S-j\p th≠n-bp≈
At]-£-bn¬ ]d-™n-cn-°p∂ Imem-h-[ntbm, cPn-kvt{S-
j≥ apX¬ 90 Znhkw hsc-bp≈ Imem-h-[ntbm GXm-
WmZyw Xocp-∂-Xp-h-sc-bmWv t\m¨ dkn-U‚ v Imjz¬
SmIvk_ - nƒ hy‡n-Iƒ°v \¬Ip∂ cPn-kvt{S-j≥ k¿´n-
^n-°-‰ns‚ Imem-h[n. F∂m¬ AØcw Bfp-I-fpsS
At]£ {]Imcw Npa-X-e-s∏´ Dt±ym-K-ÿ\v Imem-h[n
as‰mcp 90 Znh-k-Øn¬ IqSp-X-e-√mØ Ime-tØ°v \o´n
sImSp-°m-hp-∂-Xm-Wv.
tNm.21. cPn-kvt{S-j≥ ka-bØv {]tXyI hn`m-K-sa∂ \ne-bn¬
t\m¨ sdkn-U‚ v t]gvk¨/ Imjz¬ SmIvk-_nƒ
t]gvk¨ Fs¥-¶nepw ap≥Iq¿ \nIpXn AS-bvt°-≠-
Xpt≠m?
D. D≠v . cPn- k v t {S- j ≥ e`n- ° p- ∂ - X n- \ mbn km[m- c W
\nIpXn _m[y-X-bp≈ hy‡n- ]Ww \nt£-]n-t°-≠-
Xn-s√-¶nepw Hcp Imjz¬ SmIvk-_nƒ t]gvk¨ As√-
¶n¬ t\m¨ dkn-U‚ v SmIvk-_nƒ t]gvk¨ hIp∏v
27 (2) {]Imcw cPn-kvt{S-j≥ Bh-iy-ap≈ ka-b-tØ°v
IW- ° m- ° p∂ \nIpXn ap≥Iq- d mbn AS- b v ° - W w.
BZysØ 90 Znh-k-Øn\p tijw Imem-h[n \o´-W-sa-
¶n¬ IqSp-X-embn Aßs\ In´p∂ Ime-tØ°v IW-
°m-°p∂ \nIpXn _m[y-Xbpw sUt∏m-kn‰v sNtø-≠-
Xm-Wv.
tNm.22. cPn-kvt{S-j≥ k¿´n-^n-°-‰n¬ am‰-߃ A\p-h-Z-\o-b-
amtWm?
D. AsX. hIp∏v 28 {]Imcw Npa-Xes∏´ Dt±ym-K-ÿ\v
Abmƒ Is≠-Øn-btXm At]-£-I≥ \¬In-btXm
Bb hnh-cß - fpsS ASn-ÿm-\Ø - n¬ cPn-kvt{S-j≥ hnh-
c-ß-fn-ep≈ am‰w \n¿t±-in-°-s∏´ coXn-bn¬ am‰-Øn-
\pth≠nbp≈ At]£ kzoI-cn®v 15 s]mXp {]hrØn

46
 Zn\- ß ƒ°Iw A\p- h - Z n- ° p- I tbm \nc- k n- ° p- I tbm
sNøm-hp-∂-Xm-Wv.
{i≤n-t°≠ Hcp Imcyw, Nne {][m\ ^o¬Up-I-
fn-ep≈ am‰-߃°p am{Xta Npa-Xe - s
- ∏´ Dt±ym-Kÿ
- s‚
A\p-hmZw Bhiyw D≈q. a‰v hnh-c-߃ GST \nbaw
s]mXp t]m¿´-en¬ am‰-Øn-\p-≈ At]£ \¬In am‰m-
hp-∂-Xm-Wv.
tNm.23. cPn-kvt{S-j≥ k¿´n-^n-°‰v Iym≥k¬ sNøp-∂Xv A\p-
h-Z-\o-b-amtWm?
D. AsX. CGST / SGST \nbaw 29 mw hIp-∏n¬ ]d-™n-cn-
°p∂ kml-N-cy-ß-fn¬ Npa-X-e-s∏´ Dt±ym-K-ÿ\v Cu
\nba {]Imcw \¬Inb cPn-kvt{S-j≥ Iym≥k¬ sNøm-
hp∂XmWv.-Np-a-X-e-s∏´ Dt±ym-K-ÿ≥ kzbw FSp-°p∂
\S-]-Sn-bntem \n¿±n„ coXn-bn¬ cPn-ÿ sNbvX-bmtfm
Abm-fpsS Ah-Im-in-Itfm (Abmƒ ac-W-s∏-s´-¶n¬)
\¬Ip∂ At]-£-bpsS ASn-ÿm-\-Øntem \n›nX
coXn- b nepw Imem- h [n°p≈nepw cPn- k v t {S- j ≥
Iym≥k¬ sNøm-hp-∂-Xm-Wv.
cPn- k vt{S- j ≥ N´- { ]- I mcw cPn- k vt{S- j ≥
Iym≥k¬ sNøp-∂Xv Npa-X-e-s∏´ Dt±ym-K-ÿ≥ kzbw
FSp-°p∂ \S-]-Sn-bn-em-sW-¶n¬ SCN \v adp-]Sn In´n-b-
Xns‚ 30 Znh-k-Øn-\Iw Iym≥k¬ sNbvXp sIm≠p≈
Hm¿U¿ Cjyq sNø-Ww. As√-¶n¬ \nIpXn hnt[b
hy‡ntbm Abm-fpsS Ah-Im-in-Itfm BWv Iym≥k-
en\p th≠n-bp≈ At]£ \¬Ip-∂-sX-¶n¬ At]£
kzoI-cn-°p∂ Znhkw apX¬ Xs∂ Iym≥k¬ XobXn
IW-°m-°m-hp-∂-Xm-Wv.
tNm.24. GST \nba {]Im- c - a p≈ cPn- k v t {S- j ≥ Iym≥k¬
sNbvXm¬ AXv SGST \nb-a-{]-Im-c-ap≈ Iym≥k-
tej≥ Bbn IW-°m-°mtam?
D. AsX Hcp \nba {]Im-c-ap≈ cPn-kvt{S-j≥ Iym≥k¬
sNø¬ (DZm. CGST ACT ) as‰mcp \nba {]Im-c-ap≈
(DZm. SGST ACT) cPn-kvt{S-j≥ Iym≥k¬ sNø¬ Bbn
IW-°m-°pw. (hIp∏v 29 (4)).
tNm.25. Npa- X - s ∏´ Dt±ym- K - ÿ \v kzbta cPn- k v t {S- j ≥

47
 Iym≥k¬ sNømtam?
D. sNømw. CGST / SGST \nbaw 29 (2) mw hIp-∏n¬ ]d-
bp∂ {]tXyI kml-N-cy-ß-fn¬ Npa-X-e-s∏´ Dt±ym-K-
ÿ\v kz¥-ambn cPn-kvt{S-j≥ Iym≥k¬ sNøm-hp-∂-
Xm-Wv. CGST \nbaØn¬ ]d-™n-cn-°p∂ \n¿±n„ hyh-
ÿ-Iƒ°v FXn-cmbn {]h¿Øn-°p-I, tImtºm-kn-j≥
hym]mcn XpS¿®-bmb aq∂v \nIpXn Ime-bf - h
- n¬ dnt´¨
^b¬ sNøm-Xn-cn-°p-I, Hcp km[m-cW \nIpXn hnt[-
b-hy‡n Bdp (6) amk-tØbv°v XpS¿®-bmbn dnt´¨
^b¬ sNøm-Xn-cn-°p-I, kzbw cPn-kvt{S-j≥ \SØn 6
amk-Øn-\Iw _nkn-\ v XpS-ßm-Xn-cn-°pI XpS-ßnbh
AØcw kml-N-cy-ß-fn¬ Dƒs∏-Spw. F∂n-cp-∂mepw
cPn-kvt{S-j≥ Iym≥k¬ sNøp-∂-Xn\v ap≥]v Npa-X-e-
s∏´ Dt±ym-Kÿ≥ kz`m-hnI \oXn-bpsS XXz-߃ ]men-
t°-≠-Xm-Wv. (hIp∏v 29 (2) (e) hyh-ÿ-Iƒ {]Imcw)
tNm.26. hkvXp-X-Iƒ Hfn-∏n®pht®m AkXy {]kvXm-h-\-Iƒ
\S-Øntbm Ir{Xn-a-amtbm cPn-kvt{S-j≥ hmßn-bm¬
F¥v kw`-hn-°pw?
D. CØcw kml-N-cy-ß-fn¬ Npa-X-e-s∏´ Dt±ym-K-ÿ\v
ap≥Ime {]m_-ey-tØm-sS cPn-kvt{S-j≥ d±v sNøm-hp-
∂-Xm-Wv. (hIp∏v 29 (2) (e)
tNm.27. GST \nba {]Imcw tkh-\ß - ƒ°v tI{μo-IrX cPn-kvt{S-
j≥ FSp-°mtam?
D. C√. \nIpXn hnt[b kssπ-Iƒ \S-Øp∂ Hmtcm
kwÿm- \ - ß - f n¬ \n∂pw {]tXyIw cPn- k v t {S- j ≥
\nIpXn AS-bv°p∂ hy‡n FSp-°-Ww.
tNm.28. Hcp \nIpXn Zmb-I\v Hcp ÿm\Øv H∂n-e-[nIw _nkn-
\ v sh¿´n-°-ep-Iƒ Ds≠-¶n¬ Abmƒ Hmtcm _nkn-
\ v sh¿´n-°-en\pw {]tXyIw {]tXyIw cPn-kvt{S-j≥
FSp-t°-≠-Xpt≠m?
D. th≠. F∂m¬ \nIpXn Zmb- I \v Abm- f psS
C„{]Imcw CGST \nbaw 2017 hIp∏v 25 (2) {]Imcw
Hmtcm _nkn-\ v sh¿´n-°-en\pw {]tXyIw cPn-kvt{S-
j≥ FSp-°m-hp-∂-Xm-Wv.
tNm.29. ISD F∂m¬ BcmWv?

48
D. C≥]p´v k¿Δokv hnX-cW - m-c≥ F∂mWv CGST / SGST
- °
\nbaw hIp∏v 2 (61) {]Imcw \n¿Δ-Nn-®n-cn-°p-∂-Xv.
C≥]p´v tkh\߃ kzoI-cn-°p-∂-Xns‚ C≥thmbvkv
ssI∏-‰m\pw Ah-cpsS SmIvkv s{IUn‰v kssπ-b¿ bqWn-
‰p-I-fn-tebv°v (Htc PAN D≈ ) B\p-]m-Xn-I-ambn hnX-
cWw sNøm-\p≈ Hm^okv BWv CXv.
tNm.30. \ne-hn¬ \nIp-Xn-b-S-°p-∂-bm-sf∂ \ne-bn-ep≈ cPn-k-
t{S-j≥ IqSmsX ISD °v {]tXyI cPn-kvt{S-j≥ Bh-
iy-apt≠m?
D. D≠v. km[m-cW cPn-kvt{S-j-\n¬ \n∂pw hyXy-ÿ-
ambn ISD cPn-kvt{S-j≥ \nIpXnZmb-Is‚ Hcp Hm^o-
kp-\p-th-≠n-bp≈XmWv.
tNm.31. Hcp \nIpXn Zmb-I\v H∂n-e-[nIw ISD Iƒ km[y-
amtWm?
D. AsX. \nIpXn Zmb-Is‚ hnhn[ Hm^o-kp-Iƒ°v ISD
cPn-kvt{S-j\v At]-£n-°mw.
tNm.32. Hcp _nkn-\- v ssIam‰w sNøp-tºmƒ (cPn-kvt{S-js\
kw_-‘n®v) F¥v _m[y-X-bm-Wp-≈Xv?
D. _nkn-\- ns\ ssIam‰w sNbvXp In´p-∂-bmƒ As√-
¶n¬ ]n≥Km-anbv°v ssIam-‰-Øns‚ As√-¶n¬ ]n¥p-
S¿®-bpsS XobXn apX¬ cPn-ÿ sNbvXv ]pXnb cPn-
kvt{S-j≥ FSp-°m≥ _m[yX D≠v. (hIp∏v 22 (3))
tNm.33. \ne-hn-ep≈ sk≥{S¬ FIvsskkv / tkh\ \nIpXn/
hm‰v \nb-a-{]-Imcw cPn-ÿ sNbvXn-´p-≈-h¿ GST bn¬
]pXnb cPn-kvt{S-j≥ FSp-°-Wtam?
D. th≠. GST s\‰v h¿°v Aß- s \- b p≈ F√m
\nIpXnZmb-I-scbpw ]p\¿hn\y-kn-°p-Ibpw GSTIN
\º¿ D≈ Xmev°m-enI cPn-kvt{S-j≥ k¿´n-^n-°‰v
\¬Ip-Ibpw sNøpw. Npa-Xe - s
- ∏´ Dt±ym-Kÿ
- ≥ Xmev°m-
en-I-ambn cPn-kvt{S-j≥ k¿´n-^n-°‰v \¬In 6 amk-Øn-
\Iw kq£va ]cn-tim-[-\bv°p tijw ss^\¬ cPn-
kvt{S-j≥ k¿´n-^n-°‰v B°n am‰n \¬tI-≠-Xm-Wv.
Xmev°m-enI cPn-kvt{S-j≥ ss^\¬ cPn-kvt{S-j-\m-
°m≥ th≠n Bh-iy-amb tcJ-Ifpw hnh-c-ßfpw Hcp
\n›nX ka-b-Øn-\p-≈n¬ ka¿∏n-°m≥ Ah-tcmSv Bh-

49
 iy-s∏-Spw. A{]-Imcw ka¿∏n-®n-s√-¶n¬ Xmev°m-en-I-
ambn \¬Inb GSTIN \º¿ Iym≥k¬ sNø-s∏-Spw.
Ct∏mƒ tI{μo-IrX cPn-kvt{S-j-\p≈ tkh\
\nIp-Xn-Zm-b-I¿ _nkn-\- p≈ Hmtcm kwÿm-\Øpw
{]tXy- I - a mbn ]pXnb cPn- k v t {S- j ≥ At]- £ - I - ƒ
ka¿∏n-t°-≠-Xm-Wv.
tNm.34. tPm_v h¿°v sNøp-∂-h¿ \n¿_-‘-ambpw cPn-ÿ
sNtø-≠-Xpt≠m?
D. C√. tPm_v h¿°v sNøp-∂-h¿ tkh-\-ß-fmWv hnX-
cWw sNøp-∂-Xv. Ah-cpsS hm¿jnI hn‰p-h-chv \n›nX
\nIp-Xn-sbm-gnhv ]cn-[n-bmb 20 e£w cq] / 10 e£w
cq] Ign-bp-Ib - m-sW-¶n¬ Ah¿ cPn-kvt{S-j≥ FSp-°m≥
_m[y-ÿ-cm-Wv.
tNm.35. Nc-°p-Iƒ tPm_v h¿°-dpsS _nkn-\ v ÿm]-\Ø - n¬
\n∂pw hnX-cWw sNømtam?
D. sNømw ]t£ tPm_v h¿°¿ cPn-ÿ sNbvXn-´p-s≠-
¶ntem As√- ¶ n¬ tPm_v h¿°- d psS _nkn- \  v
ÿm]\w {]n≥kn-∏-ens‚ AUo-j-W¬ _nkn-\ v
ÿe-ambn {]Jym-]n-®n-´p-s≠-¶ntem am{Xw.
tNm.36. cPn-kvt{S-j≥ ka-bØv \nIp-Xn-Zm-b-I≥ Abm-fpsS
_nkn-\ v \S-Øp∂ F√m ÿe-ß-fp-sSbpw hnh-c-߃
Adn-bn-°-Wtam?
D. AsX. CGST / SGST ACT hIp∏v 2 (89) Dw hIp∏v 2 (85)
Dw {][m\ _nkn-\ v ÿew _nkn-\ v ÿew F∂n-
h-sb-°p-dn®v bYm-{Iaw {]tXyIw \n¿Δ-Nn-®n-´p-≠v.
\nIpXnZmb-I≥ Abm-fpsS {][m\ _nkn-\ v ÿe-
Øns‚bpw IqSp-X-em-bp≈ a‰p _nkn-\ v ÿe-ß-fp-
sSbpw hnh- c - ß ƒ cPn- k v t {S- j ≥ t^man¬ Adn- b n-
t°≠XmWv.
tNm.37. sNdp-InS I®-h-S-°m-scbpw Iºyq-´¿ kwhn-[m-\-߃
C√m-Ø-h-scbpw klm-bn-°m≥ Fs¥¶nepw kwhn-[m-
\-apt≠m?
D. Aß-s\-bp-≈h - sc klm-bn-°m≥ Xmsg-∏d - b
- p∂ k÷o-
I-c-W-߃ sNøp-∂-Xm-Wv.
a.) SmIvkv dnt´¨ {]nt∏-d¿ (TRP):

50
 \nIpXn hnt[-b\ - mb Hcp hy‡n°v cPn-kvt{S-j≥
At]-£, dnt´¨ Ch kz¥-ambn Xøm-dm-°p-Itbm Hcp
TRP sb kao-]n-°p-Itbm sNøm-hp-∂-Xm-Wv. \nIp-Xn-Zm-
b-I≥ \¬Ip∂ hnh-cß - f - n¬ TRP cPn-
- psS ASn-ÿm-\Ø
kvt{S-j≥ tcJ-Iƒ / dnt´¨ F∂nh \n›nX t^md-
Øn¬ Xøm-dm-°p-∂p. TRP Xøm-dm-°p∂ At]-£-I-fn¬
]d-bp∂ hnh-c-ß-fpsS \nb-a-]-c-amb DØ-c-hm-ZnØw
\nIpXnZmb- I \p Xs∂- b m- W v . Fs¥- ¶ nepw sX‰p-
Iƒt°m, icn-b-√mØ hnh-c-߃t°m TRP DØ-c-hm-Zn-
bm-Ip-I-bn-√.
b.) s^kn-en-t‰-j≥ sk‚¿ (FC):
\nIpXn hnt[-b-\mb Bƒ / Npa-X-e-s∏-´-bmƒ
H∏n´p \¬Ip∂ kΩdn jo‰v Dƒs∏-sS-bp≈ t^map-Ifpw
tcJ-Ifpw UnPn-‰-ssekv sNøp-Ibpw A]vtemUv sNøp-
Ibpw sNøm≥ s^kn-en-t‰-j≥ sk‚-dn\v A[n-Im-c-ap-
≠v. tIma¨ t]m¿´-en¬ FC bpsS ID bpw ]mkvth¿Upw
D]-tbm-Kn®v hnh-c-߃ A]vtemUv sNbvX tijw
AXns‚ AIvt\m-f-UvPvsa‚ v {]n‚ vHu´v FSpØv FC H∏n-
´-Xn\p tijw \nIpXnZmb-I\p th≠n H∏n-Sm≥ A[n-
Im-c-s∏-´-bmƒ H∏n´p \¬Ip∂ kΩdnjo‰v FC kvIm≥
sNbvXv A]vtemUv sNøp-∂p.
tNm.38. GSTN cPn-kvt{S-j-\n¬ UnPn-‰¬ H∏n-\p≈ kuIcyw
Dt≠m?
D. \nIp-Xn-Zm-b-I¿°v Ah¿ ka¿∏n-°p∂ At]-£-bn¬
km[pX-bp≈ UnPn-‰¬ H∏n-Sm-\p≈ Hm]vj-\p-≠v. At]-
£-bntem a‰p tcJ-I-fntem UnPn-‰¬ H∏n-Sm-\p≈ c≠v
Hm]vj≥ D≠v. B[m¿ \º-dn-eqsS \¬Ip∂ UnPn-‰¬
H∏v As√-¶n¬ DSC aptJ\ DSC F∂m¬ \nIpXnZmb-
Is‚ UnPn-‰¬ Ht∏m-Sp-Iq-Snb k¿´n-^n-t°‰v GST
t]m¿´-en¬ cPn-ÿ sNøp∂p. Iº-\n-Ifpw ]cn-[n-bp≈
_m[y-X-bp≈ ]¶m-fnØ ÿm]-\-ßfpw DSC aptJ\
am{Xta H∏n-Sm-hq. 2˛mw Xe 3 ˛mw Xe DSC k¿´n-^n-°-
‰p-Iƒ am{X-amWv H∏n-S¬ Bh-iy-Øn-\p-th≠n kzoI-cn-
°-s∏-Sp-∂-Xv.
tNm.39. Hm¨sse≥ At]-£-bn¬ Xocp-am-\-sa-Sp-°m-\p≈ ka-

51
 b-]-cn[n F{X-bmWv?
D. A]vtemUv sNbvX tcJ-Ifpw hnh-c-ßfpw {Ia-{]-Im-c-
am-sW∂v I≠m¬, kwÿm\w tI{μ A[n-Im-cn-Iƒ
At]£ AwKo-I-cn-°p-Ibpw aq∂v s]mXp-hm-bp≈
{]hrØn Zn\-߃°p-≈-n¬ tIma¨ t]m¿´-en¬ Adn-
bn-°p-Ibpw sNøpw. B ka-b-Øn-\p-≈n¬ At]-£-bn-
ep≈ Ipd-hp-Itfm hyXym-k-ßtfm Adn-bn-°p-I-bpw,
At]-£-I≥ 7 Znh-k-Øn-\Iw hyXym-k-ßfpw Ipd-hp-
Ifpw amt‰-≠-Xp-am-Wv. AXn-\p-ti-jw, \nIpXnZmb-I≥
hyXym-k-߃ am‰n Adn-bn-®-Xn-\p-ti-j-ap≈ 7 Znh-k-
Øn-\Iw kwÿm\w, tI{μ A[n-Im-cn-Iƒ At]£
kzoI-cn-°p-Itbm Xnc-kvI-cn-°p-Itbm sNtø-≠-Xm-Wv.
AYhm DØ- c - h m- Z n- Ø - s ∏´ A[n- I m- c n- I - f n¬ \n∂v
]d™ ka-b-Øn-\Iw Hcp adp-]-Snbpw e`n-°p-∂n-s√-
¶nepw t]m¿´¬ X\nsb cPn-kvt{S-j≥ k¿´n-^n-°‰v ]pd-
s∏-Sp-hn-°p-Ibpw sNøpw.
tNm.40. Hm¨sse≥ At]-£-bn¬ Fs¥-¶nepw tNmZy-߃
D≠m-bm¬ At]-£-I\v {]Xn-I-cn-°m≥ F{X ka-b-ap-
≠v?
D. ]cn-tim-[\- t- h-fb
- n¬ GsX-¶nepw Hcp \nIpXn A[n-Imcn
tNmZyw D∂- b n- ° p- I tbm sX‰p Is≠- Ø p- I tbm
sNbvXm¬ AXv at‰ \nIpXn A[n-Im-cn-sbbpw At]-
£-I-t\bpw GST tIma¨ t]m¿´¬ hgn aq∂v s]mXp-
hmb {]hrØn Znh-kß - ƒ°p-≈n¬ Adn-bn-t°-≠X - m-Wv.
At]-£-I≥ Adn-bn∏p In´n Ggp Znh-k-Øn-\Iw sX‰p
Xncp-Øp-Itbm tNmZy-Øn\p adp-]Sn ]d-bp-Itbm thWw.
IqSp-X-emb tcJ-Itfm hni-Zo-I-c-W-ßtfm e`n-
°p∂ ]£w e`n®v Ggp s]mXp-hmb {]hrØn Znh-k-
߃°p-≈n¬ \nIpXn A[n-Imcn Bb-Xn-\m¬ XpS¿\-
S-]Sn kzoI-cn-°p-∂-Xm-Wv.
tNm.41. cPn-kvt{S-j≥ \nc-kn-°m-\p≈ \S-]Sn F¥mWv?
D. cPn-kvt{S-j≥ \nc-kn-°p-I-bm-sW-¶n¬ Bb-Xns‚ Imc-
W-߃ At]-£-Is\ Hcp kv]o°nwKv Hm¿U¿ aptJ\
Adn-bn-°-Ww. A[n-Im-cn-bpsS Xocp-am-\-Øn-s\-Xnsc
A∏o¬ \¬Im≥ At]-£-I\v Ah-Im-i-ap-≠v. CGST

52
 \nbaw 26˛mw hIp∏v 2˛mw D] hIp∏v {]Imcw GsX-¶nepw
Hcp A[n-Imcn (CGST \nbaw / SGST \nbaw {]Imcw)
At]£ \nc-kn-®m¬ a‰p A[n-Im-cn-Ifpw (SGST/ UTGST/
CGST) cPn-kvt{S-j-\p≈ At]£ \nc-kn-®-Xmbn IW-
°m-°pw.
tNm.42. At]-£b - psS Xo¿∏v kw_-‘n®v Fs¥-¶nepw Adn-bn∏v
\¬Iptam?
D. GST tIma¨ t]m¿´-en¬ \n∂pw C˛ sabn¬ Bbpw
SMS Bbpw cPn-kvt{S-j≥ \¬In-btXm \nc-kn-®tXm
kw_-‘n® hnhcw At]-£-Is\ Adn-bn-°p-∂-Xm-Wv.
At]-£-I≥ GXv Hm^o-kns‚ ]cn-[n-bn¬ hcp-∂p
F∂Xpw Cu L´-Øn¬ Adn-bn-°p-∂-Xm-Wv.
tNm.43. cPn-kvt{S-j≥ k¿´n-^n-°‰v GST t]m¿´-en¬ \n∂pw
Uu¨temUv sNøm≥ Ign-bptam?
D. cPn-kvt{S-j≥ A\p-h-Zn-®n-´p-s≠-¶n¬ GST At]-£-I\v
cPn- k v t {S- j ≥ k¿´n- ^ n- ° ‰v t]m¿´- e n¬ \n∂pw
Uu¨temUv sNøm≥ km[n-°p-∂-Xm-Wv.
tNm.44. Iym≥k¬ sNbvX cPn-kvt{S-js\ Akm-[p-hm-°m≥
km[n-°ptam?
D. AsX. \nIpXnZmb-It\m Abm-fpsS \nb-am-hI - m-in-Itfm
Bh-iy-s∏-SmsX Npa-Xes∏´ Dt±ym-K-ÿ≥ kzta-[bm
cPn-kvt{S-j≥ Iym≥k¬ sNbvX Ah-k-c-ß-fn¬ am{Xw
Akm[phm°m≥ km[n-°pw. Dt±ym-K-ÿ≥ kzta-[b
cPn-kvt{S-j≥ Iym≥k¬ sNbvXp F∂ Adn-bn∏v e`n-
®n´v 30 ZnhkØn\Iw \nIpXnZmb-I≥ cPn-kvt{S-j≥
Iym≥k¬ sNbvXXv d±m-°p-hm≥ A[n-Im-c-s∏´ Dt±ym-
K- ÿ \v At]£ \¬I- W w. Iym≥k- t e- j ≥
Akm[phm°phm-\ p≈ At]£ kzoI- cn- ° p- I tbm
As√-¶n¬ Fs¥¶nepw hni-Zo-Ic - W
- ß
- tfm hnh-cß- tfm
kzoI-cn-°p-Itbm sNbvX-Xns‚ 30 Znh-k-Øn-\Iw A[n-
Im-c-s∏´ Dt±ym-K-ÿ≥ Iym≥k-te-j≥ d±m-°p-Itbm
cPn-kvt{Sj≥ Iym≥k¬ sNb-XXv Akm-[p-hm-°p-hm-
\p≈ At]£ \nc-kn-°p-Itbm sNtø-≠-Xm-Wv.
tNm.45. cPn-kvt{S-j≥ Iym≥k¬ sNø-s∏´ \nIpXnZmb-I≥ta¬
cPn-kvt{S-j≥ Iym≥k¬ sNbvX-Xns‚ Fs¥-¶nepw

53
 \nIpXn _m[yX Npa-tØ-≠-Xpt≠m?
D. D≠v. cPn-kvt{S-j≥ Iym≥k¬ sNøp-∂-Xns‚ sX´p
ap≥]p≈ Xob-Xn-I-fn¬ tÃm°v Bbn h®n-cn-°p∂
C≥]p-´pI-fp-sStbm, tÃm°v Bbn kq£n-®n-cp∂ A¿≤
]q¿Æ Dev]-∂-ß-fp-sStbm Iym]n-‰¬ Dev]-∂-ß-fp-
sStbm, πm‚pw sajn-\-dn-bp-sStbm As√-¶n¬ AØcw
Dev]-∂-ß-fpsS Hu´v]p-´n\v AS® \nIpXn Ch-bn-te-
XmtWm IqSp-X¬ Ahbv°p Xpey-amb Hcp XpI Ce-
Ivt{Sm-WnIv Iymjv seUvP-dn¬ sU_n-‰p sNøpI hgn
cPn- k vt{S- j ≥ Iym≥k¬ sNø- s ∏´ GsXmcp
\nIpXnZmb-I\pw CGST \nbaw SGST \nbaw 29 (5)˛mw
hIp∏v {]Imcw AS-bvt°-≠-Xm-Wv.
tNm.46. Imjy¬ SmIvk-_n-ƒ t]gvk-Wns‚bpw t\m¨ dkn-
U‚ v SmIvk-_nƒ t]gvk-Wn-s‚bpw hyXym-kw F¥v?
D. BcmWv Imjy¬ / t\m¨ dkn-U‚ v SmIvk-_nƒ
t]gvk-Wp-Iƒ F∂v CGST / SGST ACTbYm-{Iaw hIp∏v
2 (20) epw 2 (77) epw \n¿Δ-Nn-®n-´p-≠v. Ah¿ XΩn-ep≈
hyXym-k-߃ Xmsg ]d-bp-∂p.

54
 Imjy¬ SmIvk-_nƒ t\m¨ dkn-U‚ v
t]gvk¨ SmIvk-_nƒ t]gvk¨
i. Hcp kwÿm-\-Øntem tI{μ-`-cW i. C¥y- b v ° - I Øv Xma- k - a n- √ m-
{]tZ-itØm ÿnc-ambn _nkn-\ v ØXpw ÿnc-amb _nkn-\ v
ÿe-an-√msX km[\ tkh-\-ß- ÿe- a n- √ msX km[- \ - t k-
fpsS hnX-cWw Dƒs∏-Sp∂ CS-]m- h\ßfpsS hnX- c Ww Dƒs∏-
Sp-Iƒ h√t∏mgpw \S-Øp-∂h¿. Sp∂ CS-]m-Sp-Iƒ h√-t∏mgpw \S-
Øp-∂-h¿.

ii. Ch¿°v PAN \º¿ D≠v. ii. Ch¿°v PAN \º-dn-√. AYhm
Hcp t\m¨ dkn-U‚ v SmIvk-
_nƒ hy‡n°v PAN \º¿
Ds≠-¶n¬ Imjy¬ SmIvk_- nƒ
t]gvk¨ Bbn cPn-ÿ FSp-
°m-hp-∂-Xm-Wv.

iii. km[m- c - W \nIpXn Zmb- I \v iii. t\m¨ dkn-U‚ v SmIvk-_nƒ

\¬Ip∂ GST REG -˛ 01 Bπn-t°- t]gvk¨ cPn-kvt{S-j\p th≠n
j≥ t^mw Xs∂-bmWv cPn-kvt{S- GST REG ˛ 10 F∂ hyXy-kvX-
j\p th≠n Imjy¬ SmIvk-_nƒ amb At]£ t^mdw BWv
t]gvkWpw \¬Ip-∂-Xv. \¬Ip-∂-Xv.

iv. ssZ\wZn\ _nkn-\kv CS-]m-Sp- iv. _nkn- \ -   ns‚ CS- ] m- S p- I ƒ

Itfm _nkn-\ - ns‚ A`n-hr-≤n°p \n¿Δ-N\Øn¬ \¬In-bn-´n-√.
th≠n-bp≈ CS-]m-Sp-Itfm Gs‰-Sp-
°m-hp-∂-Xm-Wv.

v. dnt´¨kv ka¿∏n-°p-∂X - n-\p th≠n v. GSTR˛ 5 F∂ t^m¿am-‰n-emWv

km[m-c-W D]-tbm-Kn-°p∂ GSTR˛ {]tXy- I - a mbn Xøm- d m- ° nb
1, GSTR -˛ 2 GSTR ˛ 3 F∂nh D]- dnt´¨kv ka¿∏n-t°-≠-Xv.
tbm-Kn-°m-hp-∂-Xm-Wv.

vi. F√m C≥th¿Uv kssπ-Iƒ°pw vi. km[-\ß- f

- p-sStbm tkh-\ß
- f- p-
ITC Ah-Im-i-s∏-Sm-hp-∂-Xm-Wv. sStbm Cd-°p-a-Xn-bn¬ am{X-am-
Wv ITC e`n-°p-∂-Xv.

55
56
kssπ ˛ A¿Yhpw hym]vXnbpw

57
58
 kssπ ˛ A¿Yhpw hym]vXnbpw

tNm.1. Nc-°p tkh\ \nIp-Xn-bn≥ Iogn¬ \nIpXn hnt[-b-amb

{]hrØn F¥m-Wv?
D. Nc°p tkh\ \nIpXnbn≥ Iogn¬ _kn-\ v A`n-hr-
≤n-°p-th≠n {]Xn-^ew hmßn Nc-°p-I-fp-sStbm tkh-
\-ß-fp-sStbm kssπ \S-Øp-∂-Xm-bn-cn°pw \nIpXn
hnt[-b- {]hr-Øn.
\ne-hn-ep≈ ]tcm£ \nIpXn \nb-aß - ƒ°p Iogn-
ep≈ \n¿ΩmWw, hnev]\ - , tkh-\ß
- ƒ F∂nh "kssπ'
F∂ \nIpXn hnt[b {]hr-Øn-bn¬ ebn-°-s∏-Spw.
tNm.2. GST \nba {]Imcw "kssπ' F¥mWv A¿∞-am-°p-∂-
Xv?
D. "kssπ' F∂ ]Zw hfsc hym]vXn D≈-Xm-Wv. CXn¬
F√m hn[-Øn-epap≈ (_nkn-\ v A`n-hr-≤n-°p-th≠n)
{]Xn-^ew hmßn \¬Ip∂ Nc-°p-I-fpsS / tkh-\-ß-
fpsS hnev ∏ \, I®- h - S w, ssIam- ‰ - ß ƒ, _m¿´¿,
ssek≥kv, FIvkvtN-©v, hmS-I, ]m´w, \o°w sNø¬
F∂n-htbm As√-¶n¬ Ch sNøm-sa-∂p≈ kΩXw
F∂nh Dƒs∏-Sp-∂p. CXn¬ Cd-°p-aXn sNøp∂ tkh-
\-ßfpw Dƒs∏-Sp-∂p. CXp-Iq-SmsX tamU¬ GST \nb-
a-{]-Imcw {]Xn-^-e-an-√msX \¬Ip∂ Nne CS-]m-Sp-Ifpw
kssπ-bpsS ]cn-K-W-\-bn¬ hcpw.
tNm.3. \nIpXn hnt[b "kssπ' F∂m¬ F¥v?
D. "\nIpXn hnt[b kssπ' F∂m¬ Nc-°p-tk-h\

59
 \nIpXn \nba {]Im-cw \nIpXn Npa-Ø-s∏-tS≠ km[-
\-ßtfm tkh-\-ßtfm BWv.
tNm.4. CGST / SGST \nba {]Imcw kssπ BIp-hm-\p≈
AXym-hiy LS-I-߃ Fs¥m-s°-bmWv?
D. Hcp kssπ Bbn Icp-Xp-∂-Xn\v Xmsg-∏-d-bp∂ LS-I-
߃ Bh-iy-am-Wv. AXm-bXv
i). Nc°v / As√-¶n¬ tkh-\-ß-fpsS "kssπ' Bbn-
cn-°-Ww.
ii). kssπ {]Xn-^-e-Øn\v BI-Ww.
iii). _nkn-\ v A`n-hr-≤n°p≈ {]b-Xv\-Øn-\nSbn¬
\¬Ip∂ kssπ Bbn-cn-°-Ww.
iv). \nIpXn Npa-Øm-hp∂ {]tZ-iØv \¬Ip∂ kssπ
Bbn-cn-°-I-Ww.
v). kssπ, \nIpXn hnt[b kssπ Bbn-cn-°-Ww.
vi). \nIpXn hnt[b hy‡n \¬Ip∂ kssπ Bbn-cn-
°-Ww.
tNm.5. apI-fn¬ {]kvXm-hn® GsX-¶nepw Ht∂m AXn-e[ - n-Itam
am\Z-fiß - ƒ ]men-°mØ Hcp CS-]mSv Ds≠-¶n¬ AXv
Nc°p tkh\ \nb-a-Øns‚ Iogn¬ kssπ Bbn IW-
°m-°ptam?
D. Nne kml-N-cy-ß-fn¬ IW-°m-°mw. AXm-bXv tkh-
\-ß-fpsS Cd-°p-aXn (hIp∏v 3 (1)(b)) As√-¶n¬ {]Xn-
^-te— IqSm-sX-bp≈ kssπ (CGST / SGST \nbaw
sjUyqƒ 1 ¬ hnh-cn-®n-´p-≈-h) F∂o Nne kml-N-cy-
ß-fn¬.
tNmZyw 4 ¬ hnh-cn-®n-´p≈ Ht∂m AXn-e-[n-Itam
LS-Iß - ƒ Xr]vXn-bm-bn ]men-®n-´n-s√-¶n¬ IqSn Ahsb
Nc°p tkh\ \nIpXn \nb-a-Øns‚ Iogn¬ kssπ
Bb IW-°m-°m-hp-∂-Xm-Wv.
tNm.6. Nc-°ns‚ Cd-°p-aXn sk£≥ 3 ¬ kv]„-ambn Hgn-hm-
°n-bn-cn-°p-I-bm-Wv. F¥p-sIm≠v?
D. F¥p-sIm-s≠-∂m¬ Nc-°p-I-fpsS Cd-°p-aXn IÃwkv
\nbaw 1962 {]Imcw {]tXyIw ssIImcyw sNøp-∂p-≠v.
1975 se IÃwkv Xncn^v \nb-a-{]-Imcw ASn-ÿm\
IÃwkv \nIpXn ]pdta IGST AUo-j-W¬ IÃwkv

60
 Uyq´n-bmbn Npa-Ø-s∏-Spw.
tNm.7. sk¬^v kssπ (Self supply) Nc°p tkh\ \nb-a-
Øns‚ Iogn¬ \nIpXn hnt[-b-amtWm?
D. tÃm°v ssIam- ‰ - ß ƒ, {_m©v ssIam- ‰ - ß ƒ,
I¨ssk≥sa‚ v, skbn¬kv XpS-ßnb A¥¿kw-
ÿm\ sk¬^v kssπkv {]Xn-^ew \¬Im-sX-bp≈
CS-]m-Sp-I-fm-sW-¶n¬ t]mepw Ah IGST˛ ≥ Iogn¬
\nIpXn hnt[-b-am-bn-cn-°pw. Hmtcm kssπ-bdpw GST
\nba {]Imcw \nIpXn hnt[b km[\ tkh-\-ß-fpsS
kssπ \S-Øp∂ kwÿm-\Øv As√-¶n¬ tI{μ `cW
{]tZ-iØv cPn-ÿ sNøm≥ _m[y-ÿ-\m-Wv. (tamU¬
GST \nbaw hIp∏v 22{]Imcw) F∂mepw kwÿm-\-Øn-
\-I-Øp≈ sk¬^v kssπ _nkn-\ v sh¿´n-°-embn
cPn-kvt{S-j≥ \S-ØmØXpsIm≠v, \nIpXn ]cn-[n-bn¬
hcp-∂-X√.
tNm.8. Hcp CS-]mSv Nc-°p-I-fpsS kssπ Bbn IW-°m-°-s∏-
Sp-hm≥ AXns‚ ssS‰ntem (Title) ssIh-im-h-Im-itam
(Possession) As√-¶n¬ Ch c≠ptam ssIam-‰w sNtø-
≠-Xm-bn-´pt≠m?
D. Hcp CS-]mSv kssπ Bbn IW-°m-°p-hm≥ AXns‚
ssS‰nepw ssIh-im-h-Im-ihpw ssIam‰w sNtø-≠-Xm-
Wv. ssS‰n¬ ssIam‰w sNø-s∏-SmØ CS-]m-Sp-Iƒ
sjUyqƒ 11 (1) (b) {]Imcw Hcp tkh\ kssπ-bmbn
IW-°m-°p-∂-Xm-Wv. Nne kμ¿`-ß-fn¬ ssIh-im-h-
Imiw DSs\ ssIam‰w sNøp-∂-Xm-bn-cn-°pw. F∂m¬
ssS‰n¬ `mhn-bn¬ am{X-am-bn-cn-°pw ssIam‰w sNøp-∂-
Xv. DZm-l-c-W-Øn\v Icm-dns‚ ASn-ÿm-\-Øn¬ D≈
hnev]\ As√-¶n¬ lb¿]¿t®kv {Iao-I-c-Ww. CØcw
CS-]m-Sp-Ifpw Nc°p kssπ Bbn IW-°m-°s∏Spw.
tNm.9. _nkn-\ v sNøp-tºmƒ As√-¶n¬ _nkn-\- ns‚ A`n-
hr- ≤ n- ° p- t h≠n {]h¿Øn- ° p- t ºmƒ D≈ "kssπ'
F∂Xp hgn \n߃ F¥mWv A¿∞-am-°p-∂-Xv.?
D. kmº-ØnI em`-Øn-\p-th-≠ntbm A√m-sXtbm \S-
Øp∂ hym]m-cw, hmWnPyw, \n¿Ωm-Ww, Dt±ymKw,
sXmgn¬ XpS-ßnbhbmWv "_nkn-\ v' F∂ hIp∏v 2

61
 (17) {]Imcw {]h¿Ø-\-߃°v A\p-_-‘-amtbm bmZr-
›n-I-amtbm D≠m-Ip∂ a‰p {]h¿Ø-\-ßfpw _nkn-\-
 n¬ Dƒs∏-Sp-∂p. tI{μ Kh¨sat‚m, kwÿm\
Kh¨sat‚m Xt±-i-`-cW ÿm]-\-ßtfm s]mXp-P-\-ß-
fpsS A[n-Im-c-Øn¬ \n∂p sIm≠v sNøp∂ GsXmcp
{]h¿Ø-\hpw _nkn-\  - n¬ Dƒs∏-Sp-Ømw. apI-fn¬ ]d-
bp-∂-Xp-t]mse GsXmcp {]h¿Ø-\hpw \S-∏n-em-°p-
∂Xv _nkn-\  - ns‚ A`n-hr-≤n°pw D∂-a\ - Ø- n\p th≠n
\n¿Δ-Nn-°-s∏-Sp-I-bm-sW-¶n¬ AXv GST \nba {]Imcw
kssπ Bbn IW-°m-°mw.
tNm.10. Hcp hy‡n kzmImcy D]-tbm-KØ - n-\mbn Hcp Im¿ hmßn-
bn´v Hcp h¿j-Øn\p tijw B Im¿ Hcp Im¿ hym]m-
cn°p hn¬°p-∂p. Cu CS-]mSv CGST / SGST \nba \n_-
‘-\-Iƒ {]Imcw kssπ Bbn-cn-°ptam? Imc-W-߃
hy‡-am-°pI?
D. A√. Fs¥-∂m¬ Cu kssπ \S-Øn-bXv B hy‡n
_nkn-\ v sNøp-tºmtgm As√-¶n¬ _nkn-\ v A`n-
hr-≤n°v {ian-°p-tºmtgm A√. IqSmsX B Im¿ hmßn-
bXv _nkn-\ v CXc D]-tbm-KØ - n-\m-bn-cp-∂X- n-\m¬ B
ka-bØv AXns‚ C≥]p´v SmIvkv s{IUn‰v e`y-am-bn-cp-
∂n-√.
tNm.11. Hcp Fb¿ ˛ I≠o-j-W¿ Uoe¿ Xs‚ ssIøn-ep≈
hym]m-c-Øn-\p≈ tÃm°n¬ \n∂v Hcp Fb¿ I≠o-j-
W¿ hy‡n-KX D]-tbm-K-Øn-\mbn Xs‚ hk-Xn-bn-
tebv°v ÿnc-ambn am‰p-∂p. Cu CS-]mSv Hcp kssπ
BIptam?
D. AsX. sjUyqƒ 1 {]Imcw ITC e`n® _nkn-\ v
BkvXn-Iƒ ÿnc-ambn ssIam-‰tam hn¬∏-\tbm \S-
Øp- I - b m- s W- ¶ n¬ Ah- b psS {]Xn- ^ ew In´n- b n√
F¶nepw GST bpsS Iogn¬ AXn-s\ "kssπ' Bbn IW-
°m-°pw.
tNm.12. Hcp ¢∫v As√-¶n¬ Atkm-kn-tb-j≥ AXns‚ AwK-
߃°v \¬Ip∂ tkh\w As√-¶n¬ km[-\-߃ Hcp
kssπ Bbn IW-°m-°ptam?
D. IW-°m-°pw. Hcp ¢∫v, Atkm-kn-tb-j≥, skmssk‰n

62
 apX- e m- b h AwK- ß ƒ°p \¬Ip∂ kuI- c y- ß ƒ
kssπ Bbn IW-°m-°-s∏-Spw. CXv CGST / SGST
\nbaw 2 (17)˛mw hIp-∏n¬ _nkn-\  - ns‚ \n¿Δ-N\ - Ø
- n¬
Dƒs∏-Sp-Øn-bn-´p≠v.
tNm.13. GST \nba {]Im-cw ]e-X-c-Øn-ep≈ kssπ-Iƒ GsXm-
s°-bm-Wv?
D. i. \nIpXn hnt[-b-am-bXpw Hgn-hm-°-s∏-´-Xp-amb
kssπ-Iƒ.
ii. kwÿm-\m-¥cambXpw kwÿm-\-Øn-\-IØpw \S-
°p\v kssπ-Iƒ.
iii. tImtºm-kn‰pw anIvkUpw Bb kssπ-Iƒ
iv. kotdm \nc-°n-ep≈ kssπ-Iƒ
tNm.14. kwÿm-\m-¥c (Inter state) kssπ, kwÿm-\-Øn-\-
IsØ (Intra state) kssπ F∂nh sIm≠v F¥m-W¿∞-
am-°p-∂-Xv?
D. IGST \nb-a-Ønse hIp∏v 7 (1), 7 (2) epw 8 (1), 8 (2) epw
bYm-{Iaw kwÿm-\m-¥c kssπ-I-sfbpw kwÿm-\-
Øn-\-IsØ kssπ-Isf°pdn®v \n¿Δ-Nn-®n-´m-Wv. Hcp
hnX- c - W - ° m- c s‚ kwÿm- \ hpw kssπ e`n- ° p∂
ÿehpw Htc kwÿm-\-Øn-em-bm¬ AXv kwÿm-\-
Øn-\sØ kssπbpw c≠pw shtΔsd kwÿm-\-ß-fn-
em-bm¬ AXv A¥¿ kwÿm\ kssπ-bp-am-Wv.
tNm.15. km[-\-ß-fpsS D]-tbm-Km-h-Imiw ssIam‰w sNøp-∂Xv
km[- \ - ß - f psS kss]- b mbmtWm tkh- \ - ß - f psS
kssπ-bmbmtWm IW-°m-°pI? F¥p-sIm≠v?
D. km[-\-ß-fpsS D]-tbm-Km-h-Imiw ssIam‰w sNøp-∂Xv
tkh-\ß - f - psS kssπ Bbn IW-°m-°s - ∏-Spw. ImcWw
Cu kssπ-bn¬ AXns‚ DS-a-ÿm-h-Imiw ssIam‰w
sNø-s∏-Sp-∂n-√. CØcw CS-]m-Sp-Iƒ CGST / SGST
\nbaw sjUyqƒ 11 ¬ {]tXy-I-ambn tkh-\-ß-fpsS
kssπ BsW∂v ImWn-®n-´p-≠v.
tNm.16. h¿Ivkv tIm¨{Sm-IvSv, tI‰-dnwKv F∂o tkh-\-߃
km[- \ - ß - f psS kssπ- b m- b mtWm tkh- \ - ß - f psS
kssπ-bm-bm-tWm IW-°m-°pI? F¥p-sIm≠v?
D. tamU¬ GST \nb-a-Ønse sjUyqƒ II se kocn-b¬

63
 \º¿ 6 (a) bpw (b) bpw ]d-™n-cn-°p∂ {]Imcw h¿Ivkv
tIm¨{Sm-Iv‰v, Im‰-dnwKv F∂o tkh-\-߃ tkh-\-ß-
fpsS kssπ Bbn IW-°m-°-s∏-Spw.
tNm.17. tkm^v‰vshb- d p- I - f psS kssπ km[- \ - ß - f psS
kssπbmbmtWm tkh-\-ß-fpsS kssπ-bm-bm-tWm
GST \nb-a-Øn¬ IW-°m-°pI?
D. hnhc kmt¶-XnI hnZy D]-tbm-Kn-®p≈ tkm^v‰vshb-
dp-I-fpsS hnI-k\w, cq]-I-ev]-\, t{]m{Km-anwKv, \ho-I-c-
Ww, hf¿®, \S-∏n-em-°¬ XpS-ßnbhsb tamU¬ GST
\nbaw sjUyqƒ II se kocn-b¬ \º¿ 5 (2) (d) {]Imcw
tkh-\-ß-fpsS kssπ Bbn IW-°m-°-s∏-Spw.
tNm.18. lb¿ ]¿t®kv {]Imcw sNøp∂ kssπ, km[-\-ß-fp-
sS kssπ-bm-bmtWm tkh-\ß - f
- psS kssπ-bm-bmtWm
IW-°m°pI? F¥p-sIm≠v?
D. lb¿ ]cvt®kv {]Imcw sNøp∂ kssπ km[-\-ß-
fpsS kssπ-bm-bmWv IW-°m-°p-I. Fs¥-∂m¬ Hcp
`mhn Znh-kØ - n-em-sW-¶nepw lb¿]¿t®-kn¬ DS-aÿ - m-
h-Imiw ssIam‰w sNø-s∏-Sp-∂p≠v.
tNm.19. F¥mWv CGST / SGST \nba {]Imcw tImtºm-kn‰v
kssπ F∂p]d-bp-∂Xv?
D. Hcp _nkn-\- ns‚ km[m-cW {]h¿Ø-\-߃°n-S-bn¬
Hcp \nIpXn hnt[b hnX-c-W-°m-c≥ ct≠m AXn-e-[n-
Itam km[-\-ßtfm tkh-\-ßtfm As√-¶n¬ Ah
Hcpant®m hmßp-∂-bmƒ°v kssπ sNøp-Ibpw Ah-bn-
sem∂v {]n≥kn-∏¬ kssπ Bhp-Ibpw sNøp-∂-Xns\
tImtºm-kn‰v kssπ F∂p ]d-bp-∂p.
DZm-l-c-Ww: km[-\-߃ ]mbv°v sNbvXv C≥jp-
d≥kv Dƒ∏sS as‰mcp ÿeØv FØn-°p∂ _nkn-\-
 n¬ km[-\-ß-fpsS kssπ, ]m°nwKv km[-\-߃,
KXm-KX - w, C≥jp-d≥kv F√mw tImtºmkn‰v kssπbpw
km[-\-ß-fpsS kssπ Hcp {]n≥kn-∏¬ kssπbpw
BIp-∂p.
tNm.20. GST \nba {]Imcw tImtºm-kn‰v kssπbv°v Fß-
s\-bmWv \nIpXn _m[yX IW-°m-°p-∂-Xv?
D. tImtºm-kn‰v kssπ-bn¬ ct≠m AXn-e[ - n-Itam kssπ-

64
 Iƒ D≠m-hp-Ibpw AXn-sem∂v {]n≥kn-∏¬ kssπ-
bpamb-Xn-\m¬ \nba {]Imcw CXns\ {]n≥kn-∏¬
kssπ-bpsS hnX-cWw Bbn IW-°m-°-s∏-Sp-∂p.
tNm.21. F¥mWv anIvkUv kssπ?
D. tImtºm-kn‰v kssπ A√msX ct≠m AXn-e-[n-Iw
km[-\ß - tfm/ tkh-\ß - tfm As√-¶n¬ Ah Hcp-ant®m
({]tXyIw {]tXyIw hn¬°m≥ km[n-°p-∂-h) Hcp
\nIpXn hnt[-b≥ H‰ hnebv°v kssπ sNøp-s∂-¶n¬
AXns\ anIvkUv kssπ F∂p ]d-bp-∂p. DZm: GsX-
¶nepw ]mt°Pv A\p-k-cn®v ]mbv°v sNbvX Blmcw,
kzo‰vkv, tNmt¢-‰v, tI°v, ss{U {^q´vkv, {^q´vPyqkv
F∂nh Hcpan®v H‰-hn-ebv°v kssπ sNbvXm¬ AXmWv
anIvkUv kssπ. Cu km[-\-߃ {]tXyIw {]tXyIw
hn¬°m\pw km[n-°pw. AYhm AXv {]tXyIw kssπ
sNbvXm¬ AXv anIvkUv kssπ Bhn-√.
tNm.22. GST \nba {]Imcw anIvkUv kssπbv°v Fß-s\-bmWv
\nIpXn _m[yX IW-°m-°p-∂-Xv?
D. ct≠m AXn-e-[n-Itam kssπ-Iƒ AS-ßp-∂-XmWv
anIvkUv kssπ. AXns\ {]tXyI kssπ Bbn IW-
°m-°p-Ibpw IqSnb \nc-°nep≈ kssπ-bpsS \nIpXn
CuSm-°m\pw km[n-°pw.
tNm.23. km[- \ - ß - f psS kssπ As√- ¶ n¬ tkh- \ - ß - f psS
kssπ Bbn IW-°m-°mØ {]h¿Ø-\-߃ Dt≠m?
D. AsX. tamU¬ GST \nb-a-Ønse sjUyqƒ III AØcw
{]h¿Ø-\-ßsf hnh-cn-°p-∂p. Ah
i). Hcp sXmgn-em-fn Xs‚ sXmgn-ens‚ `mK-ambn apX-em-
fn°v (sXmgn¬ ZmXmhv) \¬Ip∂ tkh-\-߃.
ii). GsX-¶nepw \nb-a-{]-Imcw tImS-Xntbm ss{S_yq-
Wtem \¬Ip∂ tkh-\-߃.
iii). ]m¿e-sa‚ v AwK-߃, kwÿm\ \nbak`m AwK-
߃, Xt±i `cW kanXnbnse AwK-߃, `c-W-
L-S\m {]h¿Ø-I¿ XpS-ßnbhcpsS {]h¿Ø-\-
߃.
iv). ih kwkvIm-cw, ih-Zm-lw, ivaim-\w, tam¿®dn XpS-
ßn-b-h-bp-am-bnb _‘-s∏´ tkh-\-߃

65
 v). `qan-bpsS hnev∏\
vi). NqXm-´w, tem´-dn, hmXp-hbv∏v F∂n-h-b-√mØ hyh-
lm-c-s∏-Sm-hp∂ Ah-Im-i-߃
XpS-ßn-b-h-sb√mw km[-\-ß-fpsS As√-¶n¬
tkh-\-ß-fpsS kssπ Bbn IW-°m-°mØ {]h¿Ø-
\-ß-fm-Wv.
tNm.24. F¥mWv GST \nb-a-{]-Imcw kotdm td‰Uv kssπ
sIm≠v A¿∞-am-°p-∂Xv?
D. km[-\-ß-tfm tkh-\-ß-tfm As√-¶n¬ Ah Hcp-ant®m
Ib-‰p-aXn sNøpI Hcp SEZ bqWn-‰nt\m (Special Eco-
nomic Zone) SEZ sUh-e-∏-dnt\m kssπ sNøp∂
km[\ tkh-\-߃ F∂n-hsb BWv kotdm-td-‰Uv
kssπ F∂p ]d-bp-∂Xv.
tNm.25. {]Xn-^-e-an-√msX Cd-°p-aXn sNøp∂ tkh-\-߃ GST
\nba {]Imcw \nIpXn hnt[-b-amtWm?
D. Hcp s]mXp XXzw sk£≥ 3 {]Im-c-w {]Xn-^-e-an-√msX
tkh-\-߃ Cd-°p-aXn sNøp-∂Xv kssπ- Bbn GST
\nb-a-{]-Im-cw IW-°m-°p-∂n-√. F∂n-cp-∂mepw Hcp
\nIpXn hnt[b hy‡n Xs‚ _‘p- h n¬ \nt∂m
C¥ybv°p ]pd-Øp≈ Xs‚ ÿm]-\-ß-fn¬ \nt∂m
_nkn-\- ns‚ {]h¿Ø-\-߃t°m A`n-hr-≤nt°m
th≠n tkh- \ - ß ƒ {]Xn- ^ - e - a n- √ msX Cd- ° p- a Xn
sNbvXm¬ AXns\ sjUyqƒ 1 kocn-b¬ \º¿ 4
{]Imcw kssπ Bbn IW-°m-°m-hp-∂-Xm-Wv.

66
kssπ e`n® kabw
(Time of supply)

67
68
 kssπ e`n® kabw
(Time of supply)

tNm.1. F¥mWv kssπ e`n® kabw AYhm "Time of sup-

ply'?
D. Ft∏m-gmWv Nc°p tkh\ \nIpXn _m[yX Npa-tØ-
≠-Xv F∂v \n›-bn-°p∂ t]mbn‚mWv kssπ kabw.
Ft∏m-gmWv Hcp kssπ \S-∂Xv F∂pw CXn¬ kqNn-
∏n-°p-∂p. CGST / SGST \nbaw km[-\-߃°pw tkh-
\-߃°pw {]tXyIw {]tXyIw kssπ kabw \n¿t±-
in-°p-∂p.
tNm.2. Nc-°n-s‚bpw tkh-\-Øn-s‚bpw Imcy-Øn¬ Nc°p
tkh\ \nIpXn Npa-Øm≥ _m[yX D≠m-Ip-∂Xv Ft∏m-
gmWv?
D. CGST / SGST \nbaØns‚ 12 Dw 13 Dw hIp-∏n¬ Nc-
°ns‚ kssπ kabw {]kvXm-hn-®n-´p-≠v. NphsS ]d-
™n-´p-≈X - n¬ BZyw kw`-hn-°p-∂X
- v, GtXm AXv Bbn-
cn-°pw, kssπ D≠m-Ip∂ ka-bw.
i). B kssπ-bp-ambn _‘-s∏´ C≥thmbvkv ]pd-s∏-
Sp-hn-°p∂ Znhkw As√-¶n¬ sk£≥ 28 {]Imcw
kssπ-bp-ambn _‘-s∏´v C≥thmbvkv ]pd-s∏-Sp-hn-
t°≠ Ah-km\ Znhkw As√-¶n¬
ii). GXp Znhkw BtWm kssπ-b¿°v {]kvXpX
kssπ-bpsS s]bvsa‚ v e`n-®Xv B Znh-kw.
tNm.3. Nc-°ns‚bpw tkh-\-Øn-s‚bpw Imcy-Øn¬ hu®¿

69
 BWv kssπ sNbvX-sX-¶n¬ GXmWv kssπ kabw?
D. Nc°v tkh-\-ß-fpsS Imcy-Øn¬ hu®¿ BWv \¬In-
b-sX-¶n¬ kssπ kabw F∂m¬ ˛
i). hu®¿ ]pd-s∏-Sp-hn® XobXn
ii). a‰p kμ¿`-ß-fn¬ hu®-dns‚ Xncn-®-Shv \S∂
XobXn.
tNm.4. CGST / SGST \nbaØns‚ hIp∏v 12 s‚ 2, 3, 4 F∂o
D]hIp-∏p-Iƒ As√-¶n¬ hIp∏v 13 F∂nh {]Imcw
kssπ ˛ kabw \n›-bn-°p-hm≥ km[n-°p-∂n-s√-¶n¬
BbXv Fß-s\-bmWv IW-°mt°-≠Xv?
D. \nb-a-Øns‚ 12 (5) 13 (5) F∂o hIp-∏p-I-fn¬ Dƒs∏-Sp-
Øn-bn-´p≈ Ah-in„ Ipdn∏v {]Imcw ka-bm-ka - bw dnt´-
Wp-Iƒ ka¿∏n-t°≠ Znhkw Bbn-cn-°pw kssπ ˛
kabw. a‰p kμ¿`-ß-fn¬ GXp Znh-k-amtWm CGST /
SGST / IGST AS-®-Xv, B Znhkw BWv kssπ ka-bw.
tNm.5. F¥mWv "t]bvsa‚ v e`n® XobXn' F∂Xv sIm≠v
A¿∞-am-°p-∂Xv?
D. kssπ-b-dpsS A°u≠v _p°p-I-fn¬ t]bvsa‚ v tcJ-
s∏- S p- Ø n- b n- c n- ° p∂ XobXn As√- ¶ n¬ s]bv s a‚ v
F∂mtWm Abm-fpsS _m¶v A°u-≠n¬ s{IUn-‰m-bXv,
B XobXn BWv "s]bvsa‚ ve- ` n® XobXn'
F∂¿∞am°p-∂-Xv.
tNm.6. `mKn-Ia - mbn ap≥Iq¿ s]bvsa‚ v \S-Øp-Itbm As√-¶n¬
`mKnI s]bvsa‚n\v C≥thmbvkv ]pd-s∏-Sp-hn-°p∂ Ah-
k-c-Øn¬ kssπ ka-b-Øn¬ apgp-h≥ kssπbpw AS-
ßptam?
D. C√. C≥thm-bvkn¬ ]d-™n-cn-°p∂ XpI As√-¶n¬
`mKn-Ia - mbn \S-Ønb s]bvsa‚ v F{X-bmtWm AXv hsc
am{Xta kssπ \S-∂-Xmbn IW-°m-°p-I-bp-≈q.
tNm.7. \nIpXn dnthgvkv Nm¿Pn¬ AS-bvt°≠t∏mƒ F¥m-
bn-cn°pw Hcp Nc-°ns‚ kssπ kabw?
D. i). Nc°v e`n® Znhkw
ii). F∂mtWm ]Ww \¬In-bXv B Znhkw
iii). kssπ-b¿ C≥thmbvkv ]pd-s∏-Sp-hn® XobXn apX¬
30 Znhkw Ign™p hcp∂ sXm´-SpØ Xob-Xn

70
 GXmtWm BZyw.
tNm.8. \nIpXn dnthgvkv Nm¿Pn¬ AS-bvt°-≠-t∏mƒ F¥m-
bn-cn°pw Hcp tkh-\-Øns‚ kssπ ka-bw.?
D. CØcw kμ¿`-ß-fn¬ Xmsg-∏-d-bp∂hbn¬ G‰hpw
BZyw hcp∂ Znhkw GXmtWm AXm-bn-cn°pw kssπ
kabw
i). F∂mtWm ]Ww \¬In-b-Xv, B Zn-hkw
ii). kssπ-b¿ C≥thmbvkv ]pd-s∏-Sp-hn® XobXn apX¬
60 Znhkw Ign-™p hcp∂ sXm´-SpØ Xob-Xn.
tNm.9. ]en-i, ]ng, Ime-Xm-akw hcpØn \¬Inb ]Ww XpS-
ßnbh ImcWw aqeyw h¿≤n-®m¬ ChnsS {]tbm-Kn-
°m-hp∂ kssπ kabw F¥mWv?
D. ]en-i, ]ng, Ime-Xm-akw hcpØn \¬Inb ]Ww XpS-
ßnbh ImcWw aqeyw h¿≤n-®m¬ F¥mtWm kssπ-
b¿°v A[nI {]Xn- ^ ew e`n- ° p- ∂ Xv B XobXn
(Znhkw) BWv kssπ ka-bw.
tNm.10. \nIpXn \nc- ° n¬ am‰w D≠m- I p∂- X n\v ap≥t]m
tijtam BWv kssπ ]q¿Øn-bm-bXv F¶n¬ kssπ
ka-b-Øn¬ Fs¥-¶nepw am‰w D≠m-Iptam?
D. AsX. CØcw kμ¿`-ß-fn¬ \nb-a-Øns‚ 14˛mw hIp-
∏n¬ ]d-™n-cn-°p∂ hyh-ÿ-Iƒ {]tbm-Kn-°m-hp-∂-Xm-
Wv.
tNm.11. \nIpXn \nc-°n¬ am‰-ap-≠m-Ip-∂-Xn\v ap≥]mbn kssπ
]q¿Øn-bm-bm¬ F¥mWv kssπ kabw?
D. Cu ka-b-ß-fn¬ kssπ kabw F∂m¬
i). kssπ \S-∂-Xns‚ C≥thmbvkv ]pd-s∏-Sp-hn-°p-
Ibpw AXns‚ s]bvsa‚ v e`n-°p-Ibpw sNøp-∂Xv
\nIpXn \nc-°n¬ am‰w h∂-Xn\p tijw BsW-¶n¬
]Ww e`n® XobXn As√-¶n¬ C≥thmbvkv ]pd-
s∏-Sp-hn® XobXn Ch-bn¬ GXmtWm BZyw hcp-
∂Xv AXm-bn-cn°pw kssπ ka-bw.
ii. kssπ \S-∂X - ns‚ C≥thmbvkv ]pd-s∏-Sp-hn-°p-∂Xv
\nIpXn \nc-°n¬ am‰w hcp-∂-Xn\p ap≥]pw F∂m¬
s]bvsa‚ v e`n-°p-∂Xv \nIpXn \nc-°n¬ am‰w h∂-
Xn\p tijhpw BsW-¶n¬ C≥thmbvkv ]pd-s∏-Sp-

71
 hn® XobXn BWv kssπ kabw
tNm.12. \nIpXn \nc-°n¬ am‰w D≠m-b-Xn\p tijw BWv
kssπ ]q¿Øn-bm-Ip-∂Xv F¶n¬ F¥mWv kssπ
kabw?
D. CØcw kμ¿`-ß-fn¬ kssπ kabw F∂m¬ ˛
i). kssπ \S-∂-Xns‚ ]Ww e`n-®Xv \nIpXn \nc-
°n¬ am‰w D≠m- b - X n\v tijhpw F∂m¬
C≥thmbvkv ]pd-s∏-Sp-hn-®Xv \nIpXn \nc-°n¬ am‰w
h∂-Xn\v ap≥]pw BsW-¶n¬, ]Ww e`n® XobXn
BWv kssπ ka-bw.
ii). C≥thmbvkv ]pd-s∏-Sp-hn-®Xpw ]Ww e`n-®Xpw
\nIpXn \nc°v amdp-∂-Xn\v ap≥]mWv F¶n¬ ]Ww
e`n® XobXn As√-¶n¬ C≥thmbvkv ]pd-s∏-Sp-hn®
XobXn Ch-bn¬ BZyw hcp∂ Znhkw GXmtWm
AXm-bn-cn°pw kssπ ka-bw.
iii). C≥thmbvkv Cjyq sNbvXXv \nIpXn \nc-°v amdn-
bXn\v tijhpw F∂m¬ ]Ww e`n-®Xv \nIpXn
\nc°v amdp-∂X- n\v ap≥]pw BsW-¶n¬, C≥thmbvkv
]pd-s∏-Sp-hn® XobXn BWv kssπ ka-bw.
tNm.13. 01/06/2017 apX¬ \nIpXn \nc°v 18% Øn¬ \n∂v 20%
B°n Db¿Øn F∂v hnNm-cn-°p-I. \nc°v am‰-Øn\v
ap≥]v AXm-bXv G{]n¬ 2017 ¬ tkh\w \¬Ip-Ibpw
C≥thmbvkv ]pd-s∏-Sp-hn-°p-Ibpw \nc°p am‰-Øn\p
tijw AXm-bXv Pq¨ 2017 ¬ s]bvsa‚ v e`n-°p-Ibpw
sNbvsX-¶n¬ GXv \nc-°m-bn-cn°pw _m[-I-am-hpI?
D. ChnsS tkh\w 01/06/2017 \v ap≥]v \¬In-bn-cn-°p-∂-
Xn-\m¬ ]gb \nc°v Bb 18% Bbn-cn°pw _m[-Iw.
tNm.14. 01/06/2017 apX¬ \nIpXn \nc°v 18% Øn¬ \n∂v 20%
B°n Db¿Øn F∂v hnNm-cn-°p-I. \nc°v am‰-Øn\v
tijw AXm-bXv Pq¨ 2017 ¬ km[\w \¬Ip-Ibpw
C≥thmbvkv ]pd-s∏-Sp-hn-°p-Ibpw F∂m¬ apgp-h≥
s]bvsa‚pw ap≥Iq-dmbn AXm-bXv G{]n¬ 2017 ¬ e`n-
°p-Ibpw sNb-sX-¶n¬ GXp \nc-°m-bn-cn°pw _m[-I-
am-hpI?
D. ChnsS Nc°v kssπ sNbvXXpw C≥thmbvkv ]pd-s∏-

72
 Sp-hn-®Xpw 01/06/2017 \v tijw BI-bm¬ ]pXnb \nc-
°mb 20% BWv _m[-Iw.
tNm.15. Nc-°p-If - psS hnX-cW
- Ø
- n¬ GXv Ime-bf
- h
- n-\I
- Ø
- mWv
C≥thmbvkv ]pd-s∏-Sp-hn-t°-≠Xv?
D. CGST / SGST \nbaw 28 mw hIp∏v {]Imcw Nc-°p-I-fpsS
hni-Zmw-iw, Afhv, Xq°w, hne, \nIpXn XpI a‰p hnh-
c-߃ F∂nh Dƒs∏-Sp-Ønb \nIpXn C≥thmbvkv
Xmsg-∏-d-bp-∂-h-bpsS ka-btØm As√-¶n-¬ AXn\p
ap≥t]m ]pd-s∏-Sp-hn-°-Ww.
i). hmßnb hy‡n°v FØn- ° m- \ mbn Nc- ° p- I ƒ
\o°w sNøp-I, As√-¶n¬
ii). hmßnb hy‡n°v e`n- ° m- \ mbn Nc- ° p- I ƒ
G¬∏n®p sImSp-°p-I.
tNm.16. tkh-\-ß-fpsS kssπbv°v C≥thmbvkv ]pd-s∏-Sp-hn-
t°≠ Imem-h[n F¥mWv?
D. CGST / SGST \nbaØns‚ 28 mw hIp∏v {]Imcw kssπ-
bpsS hni-Zmwiw, Nc-°ns‚ hne, AS-bvt°≠ \nIp-
Xn, a‰p hnh-c-߃ AS-ßnb SmIvkv C≥thmbvkv Hcp
cPn-kvt{S¿Uv \nIpXn hnt[b hy‡n tkh\w \¬Ip-
∂-Xn\v ap≥t]m tijtam ]d-™n-cn-°p∂ Imem-h[n-
°Iw ]pd-s∏-Sp-hn-°-Ww.
tNm.17. km[-\-ß-fpsS XpS¿®-bm-bn-´p≈ kssπ Ah-k-c-ß-
fn¬ GXp Imem-h-[n-°-I-ØmWv C≥thmbvkv ]pd-s∏-
Sp-hn-t°-≠Xv?
D. Nc-°ns‚ XpS¿®-bmb hnX-cWw Dƒs∏-Sp-tºmƒ kssπ
kw_-‘n® L´wL´-ambn A°u≠v tÉvsa‚ v ]pd-
s∏-Sp-hn-°p∂ ka-btØm AXn\p ap≥t]m As√-¶n¬
Hmtcm L´hpw \S-Øp∂ s]bvsa‚ns‚ ka-btØm
AXn\p ap≥t]m SmIvkv C≥thmbvkv \¬Im-hp-∂-Xm-
Wv.
tNm.18. tkh-\-ß-fpsS XpS¿®-bm-bn-´p≈ kssπ Dƒs∏-Sp∂
kμ¿`-ß-fn¬ GXp Imem-h-[n-°-I-ØmWv C≥thmbvkv
]pd-s∏-Sp-hn-t°-≠Xv?
D. tkh-\-ß-fpsS XpS¿®-bm-bn-´p≈ kssπ Dƒs∏-Sp∂
kμ¿`-ß-fn¬ :

73
 i). tkh\w e`y-am-°p-∂-Xn-\p≈ Icm-dn¬ Hcp \n›nX
Znhkw {]kvXm-hn-®n-´p≈ ]£w B Znh-k-Øn\v
aptºm AXn\p tijtam N´-ß-fn¬ ]d-bp∂ kab
]cn-[n°v hnt[-b-ambn s]bvsa‚ v e`n-®n-´p-s≠-¶nepw
Cs√-¶nepw C≥thmbvkv \¬Im-hp-∂-Xm-Wv.
ii). \n›nX Znhkw {]kvXm-hn-®n-´n-√mØ ]£w N´-
ß- f n¬ ]d- b p∂ kab ]cn[n°v hnt[- b - a mbn
s]bv s a‚ v e`n- ° p- ∂ - X n\v aptºm e`n- ® - X n\p
tijtam C≥thmbvkv \¬Im-hp-∂-Xm-Wv.
iii. s]bvsa‚ v \¬Ip-∂-Xv tkh\w ]q¿Æ-ambn e`y-
am°n Ign-bp-tºmƒ am{X-am-sW-¶n¬ N´-ß-fn¬ ]d-
bp∂ kab ]cn[n°v hnt[-b-ambn tkh\w ]q¿Æ-
ambn e`y-am-°p-∂-Xn\v aptºm AXn\p tijtam
C≥thmbvkv ]pd-s∏-Sp-hn-°m-hp-∂-Xm-Wv.
tNm.19. hn¬∏-\mw-Ko-Im-cØ- n-\mbn km[-\ß - ƒ Ab-bv°p-Itbm
FSp-°p-Itbm sNøp∂ Ah-k-c-ß-fn¬ C≥thmbvkv
]pd-s∏-Sp-hn-t°≠ ka-b-]-cn[n F¥m-Wv.?
D. hn¬∏\ AwKo-Im-c-Øn-\mbn Nc°v FSp-°p-Itbm Ab-
bv°p-Itbm sNøp∂ Ah-k-c-Øn¬ kssπ sNøp∂
kabw As√-¶n¬ AwKo-Imc XobXn apX-ep≈ 6 amkw
Ch-bn¬ GXmtWm BZyw hcp∂ Znhkw AXm-bn-
cn°pw C≥thmbvkv ]pd-s∏-Sp-hn-t°-≠Xv.

74
Nc°ptkh\ \nIpXnbn¬ aqey-
\n¿Æbw

75
76
 Nc°ptkh\ \nIpXnbn¬
aqey-\n¿Æbw

tNm.1. \nIpXn _m[I kssπ- b psS F¥v aqeyw BWv

Nc°ptkh\ \nIXn Npa-Ø-s∏-Sp-hm≥ FSp-t°-≠Xv?
D. \nIpXn _m[I Nc-°p-I-fp-sSbpw tkh-\-Øn-s‚bpw
kssπ-bpsS aqeyw F∂m¬ km[m-c-W-bmbn CS-]m-Sp-
Iƒ XΩn¬ _‘w C√m-Xn-cn-°p-Ibpw hne am{Xw B[m-
c- a m- I p- I bpw sNøp∂ CS- ] m- S n¬ bYm¿∞- Ø n¬
\¬Inb AYhm \¬Im-\p≈ "CS-]mSv aqeyw' (Trans-
action value)BWv CGST/ SGST \nbaw 15 mw hIp∏v
{]Imcw CS-]mSv aqey-Øns‚ ]cn-[n-bn¬ hnhn[ Dƒs°m-
≈epIfpw Hgn-hm-°epw {]Xn-]m-Zn-®n-cn-°p-∂p.
DZm: Xncn®p \¬tI≠ \nt£]w, kssπbpsS
ka-btØm ap≥t]m \¬Ip∂ Ingn-hp-Iƒ F∂nh CS-
]mSv aqey-Øn¬ Dƒs∏-Sp-∂n-√.
tNm.2. F¥mWv CS-]mSv aqeyw (Transaction value)?
D. kssπ-bdpw kzoI¿Ømhpw XΩn¬ _‘w C√m-Xn-cn-
°p-Ibpw hne am{Xw GI-am-\-Zfiw BIp-Ibpw sNøp-
tºmƒ Nc-°p-I-fp-sSbpw tkh-\-Øn-s‚bpw kssπ-bn¬
bYm¿∞-Øn¬ \¬Inb AYhm \¬tI≠ ]W-amWv
CS-]mSv aqeyw(Transaction value). CXn¬ kssπ-b¿
hln-t°≠ GsX-¶nepw XpI kzoI¿Ømhv hln-°p-I-
bm-sW-¶n¬ AXpw Dƒs∏-Spw.
tNm.3. Nc°v tkh-\ß - ƒ°pw CGST, SGST,IGST F∂n-hbv°pw

77
 {]tXyIw {]tXyIw aqey-\n¿Æb \nb-a-߃ Dt≠m?
D. C√. hIp∏v 15 F√m \nIpXnIƒ°pw s]mXp-hm-b-XmWv.
IqSmsX Nc- ° p- I - f p- s Sbpw tkh- \ - ß - f p- s Sbpw
aqey\n¿Æ-b-Øn\pw s]mXp-hm-b-Xm-Wv.
tNm.4. kssπ-bpsS aqeyw \n¿Æbn°p-hm≥ DS-ºSn hne aXn-
bm-b-Xt√?
D. DS-ºSn hne IqSp-X¬ IrXy-ambn CS-]mSv hne-bn¬ ]cm-
a¿in-®n-cn-°p-∂p. Cu hne-bmWv \nIpXn IW-°m-°p-
∂-Xns‚ ASn-ÿm-\w. ]s£ Nne-t∏mƒ CS-]m-Sp-Im¿
XΩn- e p≈ _‘w t]mse- b p≈ Nne Imcy- ß ƒ
sImt≠m Nne CS-]m-Sp-Iƒ aqew kssπ-bmbn IW-°m-
°-s∏-tS-≠-Xm-sW-¶ntem Chbv°v hne \¬tI-≠-Xn-s√-
¶n-tem, GST aqey-\n¿Æb \nbaw hne-bnS¬ N´-{]-Imcw
hne IW-°m-°m-hp-∂-Xm-Wv.
5. F√m tIkp-I-fnepw GST aqey\n¿Æb \nbaw ]cn-K-Wn-t°-
≠-Xpt≠m?
D. C√. hIp∏ 15 D]-h-Ip∏v (1) {]Imcw aqey-\n¿Æbw \S-Øm≥
km[n-°mØ tIkp-I-fn¬ am{X-amWv GST aqey-\n¿Æb
\nbaw ]cn-K-Wn-t°-≠-Xv.
6. hIp∏v 15 (1) {]Imcw {]Jym-]n-°p∂ CS-]mSp aqeysØ AwKo-
I-cn-°mtam?
D. AwKo-I-cn-°mw. hIp∏v 15 (2) {]Im-c-ap≈ Dƒs∏-Sp-Ø-
ep-Iƒ \S-Øn-bn-´pt≠m F∂v ]cn-tim-[n® tijw AXv
AwKo-I-cn-°mw. IqSmsX, kssπ-bdpw kzoI¿Ømhpw
_‘p- ° - f m- s W- ¶ nepw B _‘w hnX- c - W - Ø ns‚
hnesb _m[n-®n-´n-s√-¶n¬ CS-]mSp aqeysØ AwKo-I-
cn-°m-hp-∂-Xm-Wv.
tNm.7. kssπbv°v tijw \¬Ip∂ Ingn-hp-Itfm {]tNm-Z-\-
ßtfm (Incentives) CS-]mSp aqey-Øn¬ tN¿t°-≠-
Xpt≠m?
D. D≠v. kssπbv°p tijw \¬Ip∂ Ingn-hp-Iƒ Icm¿
{]Imcw ÿm]n-°-s∏-Sp-I-bm-sW-¶n¬ AXv kssπ-bpsS
ka-btØm kssπ-bpsS ap≥t]m Adn-bn-°p-Ibpw AXv
IrXy-ambn {]k-‡-amb C≥thm-bvkp-ambn _‘n-°p-
Ibpw sNbvXn-´p-s≠-¶nepw kzoI¿Øm-hn\v e`n® Ingnhv

78
 C≥]p´v SmIvkv s{IUn-‰mbpw B Ingnhv tamU¬ GST
\nbaw hIp∏v 15 {]Imcw A\p-h-Z-\ob Cf-hmbn e`n-
°pw.
tNm.8. kssπ- b - d psS aptºm kssπ- b - d psS ka- b tØm
\¬Ip∂ Ingn-hp-Iƒ CS-]mSv tN¿t°≠Xpt≠m?
D. C√. AXv A\p-h-Zn-®n-cn-°p∂ kzm`m-hn-I-amb hnev]\
coXn {]Imcw BIp-Ibpw AXv C≥thm-bvkn¬ IrXy-
ambn tcJ-s∏-Sp-Øn-bn´pw Ds≠-¶n¬ Bh-iy-an-√.
tNm.9. Ft∏m-gmWv aqey-\n¿Æb N´w _m[-I-am-Ip-∂Xv?
D. aqey-\n¿Æ-b-N´w _m[-I-am-Ip-∂-Xv.
i). {]Xn-^ew ]q¿Æ-amtbm `mKo-I-amtbm ]W-ambn
am{X-a-s√-¶n¬.
ii). CS-]m-Sp-Im¿ _‘p-°ƒ BIp-tºmƒ, As√-¶n¬
kssπ \S-Øp-∂Xv Hcp \n¿±n„ hn`mKw hnX-c-W-
°m¿ BIp-tºmƒ.
iii). {]Jym-]n® CS-]mSv aqeyw hniz-k-\o-b-a√ F∂v
t_m[y-s∏-Sp-tºmƒ.
tNm.10. GsXms°bmWv CS-]mSv hne-bn¬ Iqt´-≠X - mbn hIp∏v
15 (2) {]Imcw {]Xn-]m-Zn-®n-cn-°p∂ XpI-Iƒ?
D. hIp∏v 15 (2) {]Imcw CS-]mSv hne-bn¬ Iqt´≠Xmbn
{]Xn-]m-Zn-®n-cn-°p∂ XpI-Iƒ Xmsg-∏-d-bp∂h BWv.
a. CGST, SGST,IGST A√msX at‰-sX-¶nepw \nb-a
{]Imcw Npa-Øp∂ \nIpXnIfpw kzoI¿Øm-hns‚
ta¬ kssπ-b¿ {]tXy-I-ambn Npa-Øp∂ Nc-°p-tk-
h\ \nIp-Xnbpw (BZmb \jvSØn\v ]cn-lm-c-ambn
kwÿm-\-߃°p \¬Ip∂ {]Xn-^-ew.)
b. kssπ-b¿ \¬Ip-hm≥ _m[y-ÿ-\m-bn-´p-≈Xpw
]t£ kzoI¿Ømhv \¬InbXpamb XpI F∂m¬
AXv km[\ tkh-\-߃°p-th≠n bYm¿∞-Øn¬
AS-®tXm As√-¶n¬ AS-bvt°-≠-Xm-bn-´p-≈-Xmb
XpI-bn¬ Dƒs∏-´n-´n-√m-Ø-Xpw.
c. km[\ tkh-\-ß-fpsS kssπ-bp-ambn _‘-s∏´v
km[\ tkh-\-߃ sUen-hdn \S-Øp-tºmƒ D≠m-
Ip∂ XpI Dƒs∏-Sp∂ C≥U‚¬ Nne-hp-Iƒ°p
th≠n kssπ-b¿ kzoI¿Øm-hn¬ \n∂v CuSm-°p-

79
 ∂-Xp-amb XpI. (IΩo-j≥, ]m°nw-Kv F∂n-hbpw
kμ¿`n-I-amb Nne-hn¬ Dƒs∏-Spw.)
d. GsX-¶nepw kssπbv°v {]Xn-^ew Xma-kn®v e`n-
°p-∂-Xp-ambn _‘-s∏´ ]en-i, teb-‰v ^okv, ]ng
XpS-ßn-b-h.
e. tI{μ kwÿm\ k¿°m-cp-Iƒ \¬Ip∂ k_vko-
Un-Iƒ A√msX hne-bp-ambn t\cn´v _‘-ap≈
k_vko-Un-Iƒ.

80
\nIpXnbSbv°¬
Payment of Tax

81
82
 \nIpXnbSbv°¬
Payment of Tax
tNm. 1 ˛ Pn.Fkv.Sn.bn¬ Fs¥ms° ]WsamSp°epIfmWv
sNtø≠Xv?
D. kwÿm\Øn\p≈nse CS]mSpIfmb Hmtcm
Nc°v ˛ tkh\ kssπ°pw sk≥{S¬ Pn.Fkv . Sn.
(tI{μKhs◊‚ v A°u≠n¬ t]mIp∂ kn.Pn.
Fkv.Sn.) bpw tÉv Pn.Fkv.Sn. (_‘s∏´ kwÿm\
Khs◊‚ns‚ A°u≠n¬ t]mIp∂ Fkv.Pn.Fkv.Sn.)
bpw ASbv ° Ww. kwÿm\m¥c Nc°ptkh\
kssπIƒ°v Hmtcm∂n\pw ASbvt°≠Xv C‚t{K‰Uv
Pn.Fkv.Sn. (sF.Pn.Fkv.Sn) BWv. sF.Pn.Fkv.Sn.˛°v
kn.Pn.Fkv.Sn. bptSbpw Fkv.Pn.Fkv.Sn. bptSbpw
LSIßfp≠v. CXv IqSmsX Nne hn`mKßfn¬s∏´
cPnÿ sNbvX \nIpXnZmbI¿ DdhnSØn¬
]nSnbv°p∂ \nIpXnbpw (Sn.Un.Fkv), DdhnSØn¬
]ncnbv ° p∂ \nIpXnbpw (Sn.kn.Fkv ) Khs◊‚ v
A°u≠n¬ ASbv t °≠Xp≠v . CXp IqSmsX
_m[Iamb kμ¿`ßfn¬ ]eni, ]ng, ^okv ,
a‰n\߃ F∂n-hbpw AS-bvt°-≠-Xm-Wv.
tNm.2. Nc°v tkh\\nIpXn ASbv°m≥ B¿°mWv
_m≤yXbp≈Xv?
D. s]mXpth Nc°pItfm tkh\ßtfm hnXcWw
(kssπ) sNøp∂bmƒ°mWv Pn.Fkv.Sn. ASbv°m≥
_m≤yXbp≈Xv. F∂m¬ Cd°paXn, t\m´nss^
sNøs∏´h F∂nßs\ Nne hn`mKßfn¬ dnthgvkv
83
 Nm¿÷v coXnbn¬ Nc°v˛tkh\ kzoI¿ØmhmWv
\nIpXn ASbvt°≠Xv. ]t£, Nne kμ¿`ßfn¬
\nIpXn ASbv ° phm\p≈ _m≤yX ]q¿Æambn
As√¶n¬ t]mepw Hcp aq∂mw I£nbn¬ \n£n]vXambn
hcp∂ kμ¿`߃ D≠v.
(i) k¿°m¿ hIp∏pIƒ X߃°v In´nb Nc°v˛
tkh\߃°p≈ t]bv s a‚ n¬ \n∂v , AXv 2.5
e£Øn\v apIfnep≈ Icm¿ BsW¶n¬, t{kmX n¬
Hcp iXam\w \nIpXn ]nSn®v HSpt°≠XmWv. (Tax
deducted at source-TDS) Sec.51(1).
(ii) hIp∏v 9(5) ¬ s]SmØ tkh\߃°v C˛tImtagvkv
Hm∏td‰¿am¿ AhcneqsS sNøp∂ hnXcW߃°v
Nc°v˛tkh\ßfpsS dnt´¨kv Ign®p≈ scm°Øp
IbpsS Hcp iXam\w (Tax collected at source-TCS)Bbn
Hm∏td‰¿ k¿°mcnte°v ASbvt°≠XmWv.
tNm.3. \nIpXn_m≤yXbp≈bmƒ Ft∏mgmWv \nIpXn
ASbvt°≠Xv?
D. hIp∏v 12 ¬ ]dbp∂{]Imcw Nc°v kssπ sNøp∂
kabØpw, hIp∏v 13 {]Imcw tkh\߃ sImSp°p∂
kabØpamWv \nIpXn_m≤yX hcnI. s]mXpth
]d™m¬ ]Ww e`n°pI, C≥thmbvkv \¬IpI,
kssπ ]q¿ØnbmhpI Chbn¬ GXmtWm BZyw
kw`hn°p∂Xv , At∏mgmWv \nIpXn ASbv t °
≠Xv . hnhn[ kμ¿`ßfpw \nIpXn t]mbn‚pIfpw
ta¬∏d™ hIp∏pIfn¬ {]Xn]mZn°p∂p.
tNm. Nc°ptkh\ \nIpXn ASbv ° p∂ {]{InbbpsS
{][m\ khntijXIƒ Fs¥ms°bmWv?
D. Pn.Fkv.Sn. bpsS ImeØv hn`mh\w sNbvXncn°p∂
\nIpXn ASbv°¬ {]{InbbpsS {][m\ khntij
XIƒ Xmsg∏dbp∂hbmWv.
Pn.Fkv.Sn.F≥. tIma¨ t]m¿´en¬ \n∂pw
]pds∏Sphn°p∂ Cet{ŒmWnIv sN√m≥ F√mØcw
]WaSbv°en\pw D]tbmKn°p∂p. Manual sN√m≥
D]tbmKn°p∂n√.

84
(i) \nIpXnZmbIs\ klmbn°m\mbn, {]iv\ßfn√mØ,
GXp kabØpw FhnsSbpw F√mØcw ]WaSbv
°en\pw kuIcyw.
(ii) Hm¨sse≥ Bbn ]WaS°m\p≈ kuIcyw.
(iii) Cet{ŒmWnIv t^m¿am‰nte°p≈ bp‡nklamb
\nIpXnSbv°¬ hnhc߃.
(iv) Khs◊‚ v A°u≠nte°v s]s´∂p≈ ]WaSbv°¬.
(v) t]∏¿clnX CS]mSpIƒ.
(vi) thKØnep≈ A°u≠nwKpw dnt∏m¿´nwKpw.
(vii) F√m ]Ww kzoIcn°en\pw Cet{ŒmWnIv Bb
s]mcpØs∏Spج.
(viii) _m¶pIƒ°v efnXamb \S]Sn{Ia߃.
(ix) UnPn‰¬ sN√m\pIfpsS kwc£n°epw kq£n°epw.
tNm 5. Fßs\bmWv ]Ww ASbv°p∂Xv?
D. Xmsg∏dbp∂ coXnIfn¬ ]Ww ASbv°mw.
1) Cet{ŒmWnIv Bbn tIma¨ t]m¿´enep≈ s{IUn‰v
seUvPdn¬ sU_n‰v sNbvXv \nIpXn ASbv°mw. ]eni,
]ng, ^okv F∂nh s{IUn‰v seUvPdn¬ sU_n‰v
sNbvXv ASbv°m\mhn√. C≥]p´nt∑¬ ASbv°p∂
\nIpXnIƒ°v s{IUn‰v FSp°m\pw (C≥]p´v SmIvkv
{IUn‰v) AXv Hu´v]p´v SmIvkv ASbv°m≥
D]tbmKn°m\pw \nIpXnZmbI\v AhImiap≠v .
F∂m¬ kn.Pn.Fkv.Sn. bpsS C≥]p´v SmIvkv {IUn‰v
Fkv.Pn.Fkv.Sn. ASbv°mt\m adnt®m D]tbmKn°m≥
]mSp≈X√. sF.Pn.Fkv.Sn. bpsS {IUn‰v {IaØn¬
sF.Pn.Fkv.Sn., kn.Pn.Fkv.Sn, Fkv.Pn.Fkv.Sn. F∂nh
ASbv°m≥ D]tbmKn°mw.
2) tIma¨t]m¿´en¬ kq£n°p∂ Iymjv seUvPdn¬
IpdhpsNbvXv Iymjn¬ \nIpXn ASbv°mw.
C˛t]bvsa‚ v (C‚¿s\‰v _m¶nwKv, {IUn‰v Im¿Uv,
sU_n‰v Im¿Uv) B¿.Sn.Pn.Fkv./F≥.-C.-F-^v.Sn (
dnb¬ ssSw t{Kmkv sk‰n¬sa‚ v/ \mjW¬ Cet{Œm
WnIv ^≠v {Sm≥kv^¿, Pn.Fkv.Sn. kzoIcn°m≥
A[nImcap≈ _m¶pIfpsS Iu≠dn¬ ]WaSbv°¬
XpSßnb coXnbn¬ Iymjv seUvPdn¬ ]Ww \nt£]n
°mhp∂XmWv.
85
tNm 6. kπb¿ Ft∏mgmWv \nIpXn ASbvt°≠Xv?
D. km[mcW \nIpXnZmbI≥ F√m amktØbpw \nIpXn
ASpØamkw Ccp]Xmw XobXn°Iw ASbv t °
≠XmWv . ]Wambn ASbv ° p∂Xv BZyw Imjv
seUvPdn¬ \nt£]nt°≠XmWv. amkdnt´WpIfn¬
_‘s∏´ sU_n‰v F≥{Sn ImWn®p ]WaSbvt°
≠XmWv. apºv ]d™Xpt]mse s{IUn‰v seUvPdn¬
sU_n‰v sNbvXpw \nIpXn ASbv°mw. am¿®v
amkØn\pth≠nbp≈ \nIpXn ASbv°¬ G{]n¬ 20
\v apºmbn ASbv t °≠XmWv . tImtºmknj≥
coXnbn¬ \nIpXn ASbv°p∂h¿ ]mZhm¿jnIambn
\nIpXn ASbv°Ww.
tNm. 7. ˛ \nIpXnbS°m\p≈ kabw \o´mt\m amkXhWIƒ
Bbn ASbv°mt\m km≤yamtWm?
D. C√. kzbw \n¿Æbn°p∂ \nIpXn _m≤yXsb
kw_‘n®v CXv km≤ya√. a‰p Imcyßfn¬
A[nImcs∏´ DtZymKÿ\v kabw \o´ns°mSp°m\pw
XhWIƒ Bbn ASbv°m≥ A\phZn°m\pw Ignbpw.
(hIp∏v 80).
tNm.8. \nIpXn_m≤yXbp≈ Bƒ \nIpXn ASbv ° msX
dnt´¨ ^b¬ sNbvXm¬ F¥v kw`hn°pw?
D. Aßs\bp≈ dnt´¨ km[pXbp≈Xmbn
IW°m°pIbn√. hIp∏v 39(1) {]Imcw kzbw\n¿Æb
dnt´¨{]Imcw \nIpXn apgph\pw AS®n´ps≠¶n¬
AØcw dnt´WpIƒ°mWv km[phmb dnt´¨ F∂v
hIp∏v 2(117) {]Xn]mZn®n´p≈Xv. km[pXbp≈ dnt´¨
am{Xta kssπbpsS kzoI¿Ømhn\v C≥]p´v SmIvkn\v
D]tbmKn°m≥ Ign- b p- I bp≈q. a‰p coXn- b n¬
]d™m¬ kπb¿ kzbw \n¿Æbn® apgph≥
\nIpXnbpw ASbv°pIbpw dnt´¨ ^b¬ sNøpIbpw
kzoI¿Ømhv AbmfpsS dnt´¨ ^b¬ sNøpIbpw
sNbvXmte Nc°ptkh\߬ kzoIcn°p∂ Bfn\v
C≥]p´v {IUn‰v Dd∏mhpIbp≈q. \nIpXnhnt[b\mb
Hcp hy‡n, km[pXbp≈ dnt´¨ ^b¬
sNbvXns√¶n¬, {IUn‰v D]tbmKn°m≥ Abmƒ kzbw

86
 \n¿Æbn® \nIpXn ASbv°p∂Xphscbpw
A\phZn°pIbn√.
tNm. 9. GXp XobXn BWv \nIpXn sUt∏mkn‰v sNbvXXmbn
IW°m°p∂Xv ?
sN°v {]k‚ v sNøp∂ XobXntbm, As√¶n¬
t]bv s a‚ ns‚ XobXntbm As√¶n¬ Khs◊‚ v
A°u≠n¬ {IUn‰v hcp∂ XobXntbm?
D. Khs◊‚ v A°u≠n¬ s{IUn‰v hcp∂ XobXn.
tNm. 10. C˛seUvP¿ F∂m¬ F¥v?
D. cPnÿ sNbvX Hmtcm \nIpXnZmbIs‚bpw \nIpXn
]WØns‚bpw s{IUn‰ns‚bpw tÉvsa‚pIfmWv
Cet{ŒmWnIv seUvP¿ As√¶n¬ C˛seUvP¿. CXv
IqSmsX Hmtcm \nIpXnZmbI\pw Hcp Cet{ŒmWnIv
\nIpXn _m≤yX seUv P dpw D≠v . Hcn°¬ Hcp
\nIpXnZmbI≥ tIma¨ t]m¿´en¬ (Pn.Fkv.Sn.F≥)
cPnÿ sNbvXm¬ c≠v C seUvPdpIfpw (Iymjnt‚bpw
C≥]p´v SmIvkv {IUn‰nt‚bpw) Hcp Cet{ŒmWnIv
\nIpXn_m≤yX seUvPdpw AbmfpsS Umjvt_m¿Un¬
kzbw F√m kabhpw sXfn™phcpw.
tNm. 11. \nIpXn_m≤yX seUvP¿ F¥mWv?
D. Hcp \nIpXnZmbIs‚ Hmtcm amktØbpw D≈ samØw
\nIpXn _m≤yX {]Xn^en∏n°p∂Xv \nIpXn
_m≤yX seUvPdnemWv.
tNm.12. Iymjv seUvP¿ F¥mWv?
D. \nIpXnZmbIs‚ t]cn¬ \nt£]n°s∏Sp∂ F√m
XpIbpw t{kmX n¬ ]nSn®Xpw ]ncn®Xpw Bb
\nIpXn (Sn.Un.Fkv./ Sn.kn.Fkv.) {]Xn^en∏n°p∂
A°u≠mWv Iymjv seUvP¿. X’abhnhc߃
CXn¬ e`yamWv . Pn.Fkv . Sn. {]Imcap≈ GXv
]WaSbv°en\pw CXv D]tbmKn°mw.
tNm.13 sF.Sn.kn. seUvP¿ F∂m¬ F¥mWv?
D. Hmtcm amktØbpw dnt´Wn¬ kzbw \n¿Æbn®
C≥]p´v SmIvkv s{IUn‰v sF.Sn.kn. eUvPdn¬ am{Xta
D]tbmKn°mhq. ]eni, ]ng, ^okv F∂nh ASbv°m≥
D]tbmKn°m≥ ]mSn√.

87
tNm.14. Pn.Fkv.Sn. F≥˛Dw A[nImcs∏SpØnb _m¶pIfpw
XΩnep≈ _‘w F¥mWv?
D. Pn.Fkv.Sn.F≥. s\‰v h¿°pw _m¶ns‚ tIm¿ _m¶nMv
skmeyqj\pw XΩn¬ X’ab _‘s∏S¬ D≠v. Hcp
Cet{ŒmWnIv kv{SnwKv hgn kn.]n.sF.F≥. kzbw
_m¶pambn ]Ww kzoIcn°p∂Xn\pw ]cntim[n
°p∂Xn\pambn _‘s∏´ncn°p∂p. _m¶v sN√m≥
Xncn®dnb¬ \º¿ (CIN) tIma¨ t]m¿´en¬ kzbw
Ab®v ]WaS® Imcyw Dd∏m°p∂p. _m¶v
ImjydptStbm sS√dptStbm \nIpXnZmbIt‚tbm
CSs]S¬ C°mcyØn¬ Bhiyan√.
tNm. 15. Hcp \nIpXnZmbI\v ]e {]mhiyambn sNem≥ P\td‰v
sNømtam?
D. Hcp \nIpXnZmbI\v `mKnIambn sNem≥ ]qcn∏n
°pIbpw ]n∂oSv ]q¿Ønbm°m\mbn X¬°me
tØbv°v tkhv sNøpIbpw sNømw. tkhv sNbvX
sNem≥ ]q¿Ønbm°p∂Xn\p apºmbn FUn‰v
sNømhp∂XmWv. sNem≥ ]q¿Ønbm°nb tijw
P\td‰v sNbv X v \nIpXnSbv ° m≥ D]tbmKn°mw.
]WaS®bmfn\v AbmfpsS tcJbmbn CXv {]n‚ v
sNbvXv kq£n-°m-hp-∂-Xm-Wv.
tNm. 16. Hm¨sse\n¬ sP\td‰v sNbvX sNem≥ XncpØmtam?
D. ]mSn√. sNem≥ P\td‰v sNøp∂Xn\mbn Pn.Fkv.Sn.
F≥. t]m¿´en¬ temKn≥ sNbvXtijw ]WaS°
ens‚ hnhc߃ \nIpXnZmbIt\m, A[nImcs∏Sp
Ønb Btfm AXn¬ tN¿°Ww. CSbv°ph®v ]n∂oSv
]q¿ØoIcn°m\mbn sNem≥ tkhv sNømw. F∂m¬
Hcn°¬ ]q¿Ønbm°pIbpw kn.]n.sF.F≥ sP\td‰v
sNøpIbpw sNbvXtijw \nIpXnZmbI\v ho≠pw
am‰ßƒ hcpØm≥ km≤ya√.
tNm.17. sNem\v Fs¥¶nepw km[pXmImew Dt≠m?
D. D≠v. Hcp sNem≥ AXv P\td‰v sNbvXv 15 ZnhktØ
bv°v km[phmbncn°pw. AXn\ptijw AXv knÃ
Øn¬ \n∂pw \o°w sNøpw. \nIpXnZmbI\v ho≠pw
AbmfpsS kuIcy{]Imcw sNem≥ P\td‰v sNømhp
∂XmWv.

88
tNm.18. CPINF∂m¬ F¥mWv?
D. tIma¨ t]m¿´¬ sFU‚ n^nt°j≥ \º¿
F∂XmWv CPIN. sNem≥ P\td‰v sNøp∂ kabØv
\¬Ip∂ \º¿ BWv AXv. sNem≥ Xncn®dnbm\mbn
sImSp°p∂ 14 A°ap≈ Hcp {]tXyI \º¿ BWXv.
apºv ]d™Xp t]mse 15 ZnhktØbv°v AXn\v
km[p-X-bp-≠m-bn-cn-°pw.
tNm. 19 CIN F∂m¬ F¥v? AXns‚ kmwKXyw F¥mWv?
D. CIN F∂Xv sNem≥ sFU‚n^nt°j≥ \º¿ BWv.
17 A°ap≈Xpw 14 A° CPIW \ºdpw 3 A°ap≈
_m¶v tImUpw tNcp∂XmWv AXv. ]Ww
bYm¿∞Øn¬ In´pIbpw AXv _‘s∏´ Khs◊‚ v
A°u≠n¬ s{IUn‰v sNøpIbpw sNøptºmƒ
A[nImcs∏SpØnb _m¶v/ dnk¿hv _m¶v Hm^v C¥y
\¬Ip∂ \º¿ BWv CXv. ]Ww In´nsb∂pw AXv
_‘s∏´ Khs◊‚ v A°u≠n¬ s{IUn‰v
sNbvsX∂pw CXv kqNn∏n°p∂p. A[nImcs∏SpØnb
_m¶v \nIpXnZmbIs\bpw Pn.Fkv.Sn.F≥˛s\bpw CIN
Adnbn°p∂p.
tNm.20 ap≥amkßfnepw _m≤yXbp≈ Hcp \nIpXnZmbI≥
GXp {IaØnemWv \nIpXn ASbvt°≠Xv?
D. 49(8) hIp∏v {]Imcw Hmtcm dnt´¨ Imebfhn\v
apºp≈ _m≤yX \ne\n¬°p∂ \nIpXnZmbIs‚
ImcyØn¬, ]Ww ASbv°p∂Xn\v Hcp {]tXyI {Iaw
\njvI¿jn®n´p≠v. AØcw kmlNcyßfn¬
]WaSbv t °≠Xns‚ {Iaw C{]ImcamWv . BZyw
ap≥ImesØ kzbw \n¿Æbn® \nIpXnbpw a‰p
XpIIfpw, AXn\ptijw At∏mgsØ dnt´¨
Imebfhnse kzbw \n¿Æbn® \nIpXnbpw
a‰pXpIIfpw, AXn\ptijw hIp∏v 73, 74 {]Imcw
Unam‚ v sNbvX XpIbpw. Cu {Iaw \n¿_‘ambpw
]ment°≠XmWv.
tNm.21 ap≥tNmZyØn¬ {]Xn]mZn® "a‰p XpIIƒ'
Fs¥√mambncn°pw?

89
D. \nba{]Imctam, N´{]Imctam ASbvt°≠ ]eni,
]ng, ^okv, As√¶n¬ as‰s¥¶nepw XpI
F∂nhbmWv Dt±in°p∂Xv.
tNm. 22. E-FPB F∂m¬ F¥mWv?
D. Cet{ŒmWnIv t^m°¬ t]mbn‚ v {_m©v F∂XmWv
E-FPB. Ch Pn.Fkv . Sn. kzoIcn°m≥ A[nImc
s∏SpØnb _m¶pIfpsS {_m©pIfmWv. A[nImc
s∏SpØnb _m¶pIƒ AJnte¥ym CS]mSpIƒ°v Hcp
{_m©ns\ am{XamWv E-FPB Bbn NpaXes∏
SpØp∂Xv. E-FPB ˛Iƒ F√m Khs◊‚pIfptSbpw
t]cn¬ Hmtcm taP¿ slÕnepw Hmtcm A°u≠pIƒ
Xpd°Ww. samØw 38 A°u≠pIƒ (HscÆw hoXw
kn.Pn.Fkv.Sn., sF.Pn.Fkv.Sn. F∂nhbv°pw Hmtcm
tÉv/ tI{μ`cW {]tZi Khs◊‚n\v H∂v hoXw
Fkv.Pn.Fkv.Sn.°pw) Xpdt°≠Xp≠v. E-PFB-°p
Pn.Fkv.Sn. C\Øn¬ In´p∂ F√m XpIbpw Ah¿
kq£n°p∂ _‘s∏´ Khs◊‚ns‚ A°u≠n¬
s{IUn‰v sNøWw. NEFT/RTGS CS]mSpIƒ°v dnk¿hv
_m¶v Hm^v C¥y Xs∂ E-FPB Bbn {]h¿Øn°pw.
tNm. 23 TDS F∂mse¥mWv?
D. t{kmX n¬ ]nSn°p∂ \nIpXnbmWv Sn.Un.Fkv.
hIp∏v 51 {]Imcw Khs◊t‚m, Khs◊‚ v ÿm]\
ßtfm hn⁄m]\s∏SpØnb a‰p ÿm]\ßtfm
Icm¿{]Imcw kπb¿°v 2.5 e£w cq]bn¬ A[nIw
\¬IptºmgmWv CXv _m[IamIp∂Xv. ]Ww
\¬Iptºmƒ AØcw Khs◊‚pw ÿm]\ßfpw
AXn¬\n∂pw Hcp iXam\w ]nSn®v _‘s∏´
Pn.Fkv.Sn. A°u≠nte°v ASbvt°≠XmWv.
tNm.24 kπb¿ dnt´¨ ^b¬ sNøptºmƒ Sn.Un.Fkv .
Fßs\bmWv IW°n¬s∏SpØp∂Xv?
D. _‘s∏´ kπbdpsS Cet{ŒmWnIv Iymjv seUvPdn¬
t{kmX n¬ ]nSn® \nIpXnbpsS (Sn.Un.Fkv) hnhcw
D≠mIpw. Abmƒ°v Cu XpI AbmfpsS
\nIpXn_m≤yX, ]eni, ^okv XpSßnbh ASbv°m≥
Dt]mbKn°mw.

90
tNm. 25. t{kmX n¬ \nIpXn]nSn® Bƒ AXv Fßns\bmWv
IW°n¬s∏SpØp∂Xv?
D. Xmsg∏dbp∂ coXnIfn¬ t{kmX n¬ \nIpXn]nSn®
Bƒ°v Sn.Un.Fkv. IW°n¬ FSp°mhp∂XmWv.
1. hIp∏v 24 {]Imcw, t{kmX n¬ \nIpXn ]nSn°p∂bmƒ
\n¿_‘ambpw cPnÿ sNtø≠XmWv.
2. Hmtcm amkhpw t{kmX n¬ ]nSn®Xpw Pn.Fkv.Sn.B¿.
˛7 ¬ ImWn®Xpamb \nIpXn, sXm´SpØ amkw
]ØmwXobXntbmSpIqSn ASbv°Ww.
3. Sn.Un.Fkv. Bbn sUt∏mkn‰v sNbvX XpI kπbdpsS
Cet{ŒmWnIv Iymjv seUvPdn¬ {]Xn^en°pw.
4. B¿°pth≠nbmtWm t{kmX n¬ \nIpXn]nSn®Xv
Ah¿°v 5 ZnhkØn\p≈n¬ Sn.Un.Fkv. k¿´n^n°‰v
sImSp°Ww. CXn\p hogvN hcpØnbm¬ Znhkw 500
cq] hoXw ]camh[n 5000 cq] \nIpXn ]nSn®bmƒ
]ngbSbv°Ww.
tNm.26. t{kmX n¬ \nIpXn ]ncn°pI (Sn.kn.Fkv)
F∂mse¥mWv?
D. hIp∏v 52 {]Imcw Sn.kn.Fkv C˛sImtagvkv
Hm∏td‰¿°v am{Xw _m[IamWv. Hmtcm C˛sImtagvkv
Hm∏td‰dpw kπb¿°v ]Ww \¬Iptºmƒ AXn¬
\n∂pw ]nSn®phbv t °≠ Hcp \n›nX iXam\w
XpIbmWXv. Hm∏td‰¿ IÃadn¬ \n∂v kπb¿°v
th≠n XpI kzoIcn°p∂ kmlNcyØnemWv
Sn.kn.Fkv. _m[Iw. \nIpXnhnt[bamb kssπbpsS
ta¬ A{]Imcw e`n°p∂ saØwXpIbpsS (NET) Hcp
iXam\Øn¬ IqSmsXbpff \nc°mbncn°pw
Sn.kn.Fkv. Aßs\ ]nSn®phbv°p∂ XpI,
C˛tImtagv k v Hm∏td‰¿ _‘s∏´ Pn.Fkv . Sn.
HmA°u≠nte°v sXm´SpØ amkw ]Ømw
XobXntbmsS ASbv ° Ww. Sn.kn.Fkv . Bbn
sUt∏mkn‰v sNøp∂ XpI kπbdpsS Iymjv
seUvPdn¬ {]Xn^en°pw. AXn\v kπb¿°v {IUn‰pw
e`n°pw.

91
tNm. 27 \nIpXn_m[Iamb kssπkns‚ samØØpI (Net
Taxable Supplies) F∂mse¥mWv?
D. hIp∏v 9(5) ¬ t\m´nss^ sNbvX tkh\ßsfmgnsI,
Hcp cPnkvt{SUv hym]mcn C˛tImtagvkv t]m¿´¬ hgn
\SØp∂ \nIpXn_m[Iamb Nc°ptkh\
kssπbpsS Hcp amksØ samØw aqeyØn¬ \n∂pw
kπb¿°v Xncn®p\¬Inb kssπIfpsS samØw
aqeyw Ipd®n´p≈ XpIsbbmWv \nIpXn_m[Iamb
kssπkns‚ samØØpI (Net Taxable
Supplies) F∂XpsIm≠v hnh£n°p∂Xv.
tNm. 28 s{IUn‰v Im¿Uv hgn Pn.Fkv.Sn. ASbv°m≥ Im¿Uv
Pn.Fkv.Sn.F≥. t]m¿´en¬ ap≥Iq´n cPnÿ
sNtø≠Xpt≠m?
D. D≠v . \nIpXnZmbI≥ AbmfpsS GXp {IUn‰v
Im¿Un¬ \n∂mtWm \nIpXn ASbv°m≥ Dt±in°p
∂Xv AXv Pn.Fkv . Sn.F≥ tIma¨ t]m¿´en¬
ap≥Iqdmbn cPnÿ sNøWw. {IUn‰v Im¿Uv
tkh\ZmXmhn¬ \n∂pw _m¶pIƒ AXv ]cntim[n®v
Dd∏phcpØp∂Xn\p≈ Hcp kwhn[m\hpw {ian°p∂
XmWv. _nkn\ v sNøp∂Xv Ffp∏Ønem°m\mbn
s{IUn‰v Im¿Uv aptJ\ ]cn[nbn√msX \nIpXn
ASbv°mhp∂XmWv.

92
C˛ tImtagvkv
E - Commerce

93
94
 C˛ tImtagvkv
E - Commerce

tNm.1. Ce-Ivt{Sm-WnIv tImtagvkv (C˛-tIm-tagvkv) F∂m¬

F¥mWv?
D. Ce-Ivt{Sm-WnIv s\‰v h¿°n-eqsStbm UnPn-‰¬ kwhn-
[m\w hgntbm UnPn-‰¬ Dev∏-∂-߃ Dƒs∏sS km[-
\-ßtfm tkh-\-ßtfm As√-¶n¬ Ah Hcp-ant®m
kssπ sNøp-∂-Xns\bmWv C˛-tIm-tagvkv F∂p \n¿Δ-
Nn-®n-´p-≠v.
tNm.2. BcmWv Hcp C˛-tIm-tagvkv Hm∏-td-‰¿?
D. C˛-tIm-ta-gvkn\p th≠n Ce-Ivt{Sm-WnIv πm‰vt^mtam
UnPn-‰¬ As√-¶n¬ CevIvt{Sm-WnIv kuI-cy-ß-tfm
kz¥-am-°p-Itbm {]h¿Øn-∏n-°p-I-tbm, \nb-{¥n-°p-
Itbm sNøp∂ GsXmcp hy‡n-sbbpw C˛-tIm-tagvkv
Hm∏-td-‰¿ F∂p \n¿Δ-Nn-°-s∏-´n-cn-°p-∂p.
tNm.3. C˛-tIm-tagvkv Hm∏-td-‰¿ cPn-kvt{S-j≥ FSp-°-W-sa-
∂Xv \nba {]Im-c-ap≈ Bh-iy-I-X-bmtWm?
D. AsX, \nIpXnsbmgnhv Cfhv ]cn[n Hm∏-td-‰¿°v e`y-
a-√ F∂pw Hm∏-td-‰¿am¿ Ah¿ \S-Ønb hnX-cW
aqeyw F¥p Xs∂-bm-bncp-∂mepw cPn-kvt{S-j≥ FSp-
°p-hm≥ _m≤y-ÿ-cmWv F∂Xv hy‡-am-Wv.
tNm.4. C˛-tIm-tagvkv Hm∏-td-‰¿ hgn hnX-cWw sNøp∂ Nc°v/
tkh-\-߃ Hcp hnX-c-W-°m-c\v samØw tStWm-h¿

95
 ASn-ÿm-\-Øn-ep≈ Cfhv ]cn[n Cf-hn\v Ah-Im-i-
apt≠m?
D. C√. samØw hn‰phc- h ns‚ ASn- ÿ m- \ - Ø n- e p≈
\nIpXnsbmgnhv ]cn[n CØcw hnX-c-W-°m¿°v e`y-a-
√. Ah¿ \S-Øn-b- kssπ-bd - psS aqeyw IW-°m-°msX
cPn-ÿ sNøm-\p-≈ _m[y-X-bp-ap-≠m-Ipw. C˛-tIm-
tagvkv Hm∏-td-‰¿ kssπ sNøp∂ km[\ tkh-\-ß-
fpsS \nIpXn AXns‚ kvt{XmXkv (TCS) Dd-hn-S-Øn¬
h®p-Xs∂ ]cn-°p-I-bm-sW-¶n¬ am{X-amWv CXv _m[-
I-am-Ip-∂-Xv.
tNm.5. bYm¿∞ kssπ-b-dn\p ]Icw Hcp tImtagvkv Hm∏-td-
‰¿ \S- Ø p∂ Nc°v tkh- \ - ß - f psS kssπbv ° v
\nIpXn AS-bvt°≠ _m[yX Dt≠m?
D. AsX. ]t£ hn⁄m-]\w sNbvX Nne tkh-\-߃,
\S-Øp-tºmƒ am{Xw. CØcw kμ¿`-ß-fn¬ C˛-tIm-
tagvkv Hm∏-td-‰¿ hgn kssπ sNbvX AØcw tkh-\-
߃°v Abmƒ Xs∂ \nIpXn AS-bv°m≥ _m≤y-ÿ-
\m-Wv. Hcp C˛-tIm-tagvkv Hm∏-td-‰¿ \S-Øp∂ CØcw
tkh-\ß - f
- psS kssπbv°v Abmƒ Xs∂ \nIpXn AS-
bv°m≥ _m[y-ÿ-\m-Wv F∂-Xn\v \nb-a-Ønse hyh-
ÿ-I-ƒ {]tbm-Kn-°mw.
tNm.6. \nIpXn AS- b v ° m≥ _m≤y- X - b p≈ hn⁄m- ] \w
sNbvX tkh-\-߃°v \nIpXnsbmgnhv ]cn[n Hcp C˛-
tIm-tagvkv Hm∏-td-‰¿°v e`y-amtWm?
D. \nIpXn AS- b v ° m≥ _m[y- X - b p≈ hn⁄m- ] \w
sNbvX tkh-\ß - ƒ kssπ sNøp∂ Hcp C˛-tIm-tagvkv
Hm∏-td-‰¿°v \nIp-Xn-sbm-gnhp ]cn[n e`y-a-√.
tNm.7. t{kmX- nse \nIpXn ]ncnhv (TCS) F∂m¬ F¥v?
D. C˛-tIm-tagvkv Hm∏-td-‰¿ Xm≥ \S-Ønb \nIpXn hnt[b
kssπ-I-fpsS A‰ aqey-Øns‚ 1% Øn¬ IqSm-sX-bp≈
\nc-°n¬ IW-°m-°p∂ XpI ]ncn-s®-Sp-t°-≠-Xm-Wv.
ChnsS CØcw Hm∏-td-‰¿ \S-Ønb kssπ-If - psS {]Xn-
^-ehpw ]ncn-s®-Sp-t°-≠Xpw Abmƒ Xs∂-bm-Wv.
Cßs\ ]ncn® XpI-bmWv (1%Øn¬ IqSmsX) kvt{XmX-
 nse \nIpXn ]ncnhv (TCS) F∂p ]d-bp-∂-Xv.

96
tNm.8. C˛-tIm-tagvkv Iº-\n-I-fpsS D]-t`m-‡m-°ƒ hmßnb
km[\w XncnsI \¬Ip-∂Xv ]Xn-hm-Wv. Fß-s\-bmWv
CØcw dnt´¨kv AUvPÃv sNøp-∂Xv?
D. Hcp C˛-tIm-tagvkv Iº\n \S-Øp∂ \nIpXn hnt[b
kssπ-IvfpsS A‰-aq-ey-Øn¬ \n∂p a{X-amWv \nIpXn
]ncn- s ®- S p- t °≠- X v . as‰mcp Xc- Ø n¬ ]d- ™ m¬
\nIpXn hnt[b kssπ-I-fpsS samØw aqey-Øn¬
\n∂pw XncnsI e`n® kssπ-If - psS aqeyw Ipd-®X- mWv
A‰-aq-eyw.
tNm.9. F¥mWv \nIpXn hnt[b kssπ-I-fpsS A‰-aqeyw
sIm≠¿∞-am-°p-∂Xv?
D. \nIpXn hnt[b kssπ-I-fpsS A‰-aqeyw F∂m¬,
F√m cPn-kvt{SUv hy‡n-Ifpw Hm∏-td-‰¿am¿ hgn B
amkw \S-Ønb \nIpXn hnt[b Nc°v/ tkh-\ß - f - psS
kssπ-I-fpsS samØw aqey-Øn¬ \n∂v B amkw
XncnsI In´nb \nIpXn hnt[b kssπ-I-fpsS samØw
aqeyw Ipd-®-Xn\p tij-ap≈ XpI-bm-Wv. CXn¬ C˛-
tIm-tagvkv Hm∏-td-‰¿ apgp-h≥ \nIp-Xnbpw AS-bvt°≠
hn⁄m-]\w sNbvXn-´p≈ tkh-\-߃ Dƒs∏-Sm≥
]mSn-√.
tNm.10. Hmtcm C˛-tIm-tagvkv Hm∏-td-‰¿amcpw bYm¿∞ kssπ-
b-dn\p ]Icambn \nIpXn ]cn-t°≠ Bhiyw Dt≠m?
D. AsX Hmtcm C˛-tIm-tagvkv Hm∏-td-‰¿amcpw \S-Ønb
kssπ-I-fpsS {]Xn-^ew Ah¿ ]ncn-s®-Sp-°p-∂-Xn-\m¬
\nIpXn ]ncn-s®-Sp-t°-≠Xpw Ah-cpsS Bh-iy-I-X-bm-
Wv.
tNm.11. C˛-tIm-tagvkv Hm∏-td-‰¿ CØcw ]ncnhv \S-tØ≠
kabw Ft∏m-gmWv?
D. kssπ \S∂ amk-Øn¬ Xs∂bmWv Hcp C˛-tIm-
tagvkv Hm∏-td-‰¿ ]ncnhv \S-tØ-≠-Xpw.
tNm.12. F¥v ka-b-]-cn-[n-°-I-ØmWv ]ncn-s®-SpØ t{kmX-
 nse \nIpXn (TCS) Hcp C˛-tIm-tagvkv Hm∏-td-‰¿
Kh¨sa‚ v A°u-≠n-tebv°v AS-bvt°-≠Xv?
D. GXp-am-k-Øn-emtWm XpI ]ncn-s®-Sp-ØXv B amkw
Xo¿∂v 10 Znh-k-Øn-\Iw Hcp Hm∏-td-‰¿ Xm≥ ]ncn-s®-

97
 SpØ XpI A\p-tbm-Py-amb Kh¨sa‚n-tebv°v AS-
bvt°-≠-Xm-Wv.
tNm.13. Fß-s\-bmWv bYm¿∞ hnX-c-W-°m¿ Cu Sn. kn.
Fkv Ah-Im-i-s∏-Spw.?
D. A°u-≠n¬ AS® AØcw Sn. kn. Fkv, cPn-ÿ
sNbvX bYm¿∞ kssπ-b-dpsS (BcpsS A°u-≠n¬
BtWm If-£≥ \S-Øn-bXv) Iymjv seUvP-dn¬ {]Xn-
^-en°pw. AXv bYm¿∞ ksπ-b¿ \S-Ønb hnX-c-W-
Øn-\p≈ \nIpXn AS-bv°p∂ ka-bØv D]-tbm-Kn-°mw.
tNm.14. C˛- t Im- t agv k v Hm∏- t d- ‰ ¿ Fs¥- ¶ nepw tÉv s a‚ v
ka¿∏n- t °≠Xmbn- ´ pt≠m? B tÉvsa‚ n¬
Fs¥√mw hni-Zmw-i-ß-fmWv Dƒs∏-Sp-tØ-≠-Xv.?
D. D≠v. Hmtcm Hm∏-td-‰dpw Hcp Ie-≠¿ amk-Øn¬ X߃
hgn \S-Ønb ]pd-tØm-´p≈ Nc-°p-I-fpsS / tkh-\-
ß-fpsS hnX-c-W-߃°v kvt{XmX v \nIp-Xn-bmbn
tiJ-cn®v F√m XpI-I-fp-sSbpw tÉvsa‚ v CevI-t{Sm-
Wn-°mbn B amkw Xo¿∂v 10 Znh-k-Øn-\Iw ka¿∏n-
t°-≠-Xm-bn-´p-≠v. \nIpXn ]ncn-s®-SpØ kmº-ØnI
h¿j-Øn\p tijw hcp∂ Unkw-_¿ 31 \v Hm∏-td-‰¿
Hcp hm¿jnI tÉvsa‚pw ka¿∏n-t°-≠-Xm-bn-´p-≠v.
tNm.15. C˛-tIm-tagvkv hyh-ÿ-I-fn¬ am®nMv F∂ k¶¬∏w
F¥mWv?
D. Hmtcm Hm∏-td-‰dpw Hcp Ie-≠¿ amk-Øn¬ D≈ hnX-
c-W-Øn-s‚bpw tiJ-cn® XpI-bp-sSbpw hni-Zmw-i-߃
Dƒs°m- ≈ p∂ tÉv s a‚pw _‘- s ∏´ kssπ- b ¿
\¬Ip∂ AtX amk-Øntem GsX-¶nepw ap≥am-k-
Øntem ^b¬ sNbvXv, km[p-hmb Hcp dnt´-Wn¬, kZr-
iy-amb ]pd-tØm-´p≈ hni-Zmw-i-ß-fpambn s]mcp-Ø-
s∏-Sp-Øp∂p. Hm∏-td-‰¿ Xs‚ tÉvsa‚n¬ {]Jy-]n-
®Xpw \nIpXn tiJ-cn® ]pd-tØm-´p≈ hnX-c-W-Øn-
t‚-Xmb hni-Zmw-i-߃ Fhn-sS-bmtWm kssπ-b¿
{]Jym-]n® kZr-iy-amb hni-Zmw-i-ß-fp-ambn s]mcp-Ø-
s∏-SmØXv, B s]mcp-Ø-t°Sv c≠p-t]-scbpw Adn-bn-
®n-cn-°-Ww.
tNm.16. hni-Zmw-i-߃ s]mcp-Ø-s∏-SmsX \ne-\n-∂m¬ F¥p

98
 kw`-hn-°pw?
D. s]mcp-Ø-t°Sv Adn-bn® GsXmcp s]bvsa‚pw Bbn
_‘-s∏´ hnX-cW aqeyw s]mcp-Ø-t°Sv Adn-bn®
Ie- ≠ ¿ amk- Ø ns‚ sXm´- S pØ amk- Ø n- e p≈
Hu´v]p´v _m[y-X-tbmSv AXv tN¿°-s∏-Spw. BcpsS
Hu´v]p´v _m[yXtbmSmtWm GsX-¶nepw XpI tN¿°-
s∏-´-Xv, _‘-s∏´ hnX-c-W-°m-c≥ AØ-c-Øn-ep≈
kssπbv°v \nIpXn AS-bv°m-\pw, Aßs\ tN¿Ø
XpI-bn≥ta¬ \nIpXn icn°pw AS-bvt°≠ Xob-Xn
apX¬ bYm¿∞ t]bvsa‚ v XobXn hsc \n›nX \nc-
°n¬ ]eni AS-bv°m\pw _m[yÿ\mIpw.
tNm.17. \nIpXn Dt±ym-K-ÿ¿°v Fs¥-¶nepw A[nI A[n-
Imcw Dt≠m?
D. sU]yq´n IΩo-j-W-dpsS dm¶n¬ Ipd-bmsX GsXmcp
A[n-Im-cn°pw Bh-iy-amb hnh-c-߃ ka¿∏n-°-W-
sa-∂m-h-iy-s∏´v sIm≠v t\m´okv ]pd-s∏-Sp-hn-°mw.
t\m´o-kn¬ ]d-™n-cn-°p∂ tkh\ XobXn apX¬ 15
{]h¿Øn Zn\-ß-ƒ°Iw hni-Zmw-i-߃ \¬In-bn-cn-°-
Ww.

99
100
tPm_v h¿°v (Job Work)

101
102
 tPm_v h¿°v (Job Work)

tNm.1. tPm_v h¿°v F∂m¬ F¥mWv?

D. Hcp hy‡n, as‰mcp cPn-tÿUv \nIpXnZmb-Is‚ Nc-
°p-If - n¬ GsX-¶nepw {]{In-btbm {So‰vsat‚m FSpØp
\S-Øp-I-bm-sW-¶n¬ AXns\ "tPm_v h¿°v' F∂p
]d-bp-∂p. as‰mcp hy‡nbpsS Nc-°p-If - n¬ {]{In-btbm
{So‰v s at‚m \S- Ø p∂ hy‡nsb "tPm_v h¿°¿'
F∂pw BcpsS ASp- ° - e mtWm Nc- ° p- ≈ Xv B
hy‡nsb "{]n≥kn-∏¬' F∂pw ]d-bp-∂p.
tPm_v h¿°ns\ Dev]m-Z\ - Ø - n-\p≈ Hcp {]{Inb Bbn
am{Xw \n¿Δ-Nn®v am¿®v 23, 1986 se hn⁄m-]\ \º¿
214 186 ˛ CE ¬ D≈-Xn-s\-°mƒ hnim-e-amb coXn-bn-
emWv Cu \n¿Δ-N-\w Xs∂, \n¿±n„ Nc°p tkh\
\nIpXn hyh-ÿ-bn¬, tPm_v h¿°p-ambn _‘-s∏´
\nIpXn ]ncn-°-ens‚ ASn-ÿm-\ coXn-bn¬ h∂ am‰w
{]Xn-^-en-∏n-°p-∂p.
tNm.2. Hcp \nIpXn hnt[b hy‡n Hcp tPm_v h¿°n\v Ab®
Nc-°p-Iƒ kssπ Bbn IW-°m-°p-Ibpw Nc°p
tkh\ \nIpXn°v hnt[-ba - m-°p-Ibpw sNøptam? F¥p-
sIm≠v?
D. hn¬∏\, ssIam‰w XpS-ßnb kssπ-Iƒ t]mse CXn-
s\bpw kssπ Bbn IW-°m-°mw. F∂n-cp-∂mepw

103
 Hcp cPn-tÿUv \nIpXn hnt[b hy‡n (Principal)
\n¿t±-in-°-s∏´ hyh-ÿ-Iƒ°\p-k-cn®v \nIpXn AS-
bv°msX C≥]p-´p-Iƒ / Iym∏n-‰¬ KpUvkv tPm_v
h¿°n\v th≠n Hcp tPm_v h¿°¿°v Ab-®p-sIm-Sp-
°mw. AhnsS \n∂v a‰p tPm_v h¿°-dn\v sImSp-°p-
Ibpw tPm_v h¿°-dn\p tijw C≥]p-´p-Iƒ/ Iym∏n-
‰¬ KpUvkv XncnsI sIm≠v hcn-Ibpw sNtø-≠-Xm-
Wv. As√-¶n¬ tPm_v h¿°-dn-\m-bn Ab® C≥]p-´p-
Ifpw / Iym∏n-‰¬ KpUvkv Hcp h¿jw / 3 h¿j-Øn-
\Iw XncnsI h∂ns√-¶n¬ {]kvXpX Nc-°p-Iƒ Ah
tPm_v h¿°n- \ mbn sIm≠p- t ]mb Znhkw apX¬
kssπ Bbn IW-°m-°p-Ibpw C¥y-bn¬ \nIpXn AS-
bv°p-Ibpw thWw. As√-¶n¬ Ib-‰p-aXn BsW-¶n¬
\nIpXn AS-bv°p-Itbm AS-bv°m-ØtXm BImw.
tNm.3. Hcp tPm_v h¿°¿ cPn-kvt{S-j≥ FSp-t°≠Xpt≠m?
D. D≠v. Hcp tPm_v h¿°¿ tkh\ kssπ-b¿ Bb-Xn-
\m¬ At±l-Øn\v samØw hn‰p-h-c-hns‚ \n¿±n„
\nIpXnsbmgnhp ]cn[n Ign-bp-tºmƒ cPn-kvt{S-j≥
FSp-t°-≠Xv Bh-iy-am-Wv.
tNm.4. Hcp tPm_v h¿°-dpsS ]°¬ \n∂v t\cn´p ]pd-tØ°v
kssπ sNbvX {]n≥kn-∏-ens‚ Nc-°p-Iƒ tPm_v
h¿°-dpsS samØw hn‰p-h-c-hn¬ Dƒs∏-Sp-Øptam?
D. C√. AXv {]n≥kn-∏-ens‚ samØw hn‰p-h-c-hn¬ Dƒs∏-
Sp-Øpw. F∂n-cp-∂mepw tPm_v h¿°v sNøm-\mbn
tPm_v h¿°¿ D]-tbm-Kn® Nc°pIfp-sStbm tkh-\-
ß-fp-sStbm aqeyw tPm_v h¿°¿ kssπ sNbvX tkh-
\-ß-fpsS aqey-Øn¬ Dƒs∏-Sp-Øpw.
tNm.5. Hcp {]n≥kn-∏-en\v Xs‚ ]cn-k-cØv sIm≠v hcmsX
C≥]p-´p-Ifpw Iym∏n-‰¬ KpUvkpw t\cn´v tPm_v h¿°-
dpsS ]cn-k-cØv Ab®p sImSp-°m≥ km[n-°ptam?
D. AsX. Aßs\ sNøm≥ {]n≥kn-∏¬ A\p-h-Zn-®m¬
AØcw Ah-k-c-ß-fn¬ C≥]p-´p-Iƒ°pw Iym∏n-‰¬
KpUv k n\pw AS® \nIp- X n- b psS C≥]p´v SmIv k v
s{IUn‰v (ITC) {]n≥kn∏v-fn\v CuSm-°mw. F∂m¬
C≥]p-´p-Ifpw Iym∏n-‰¬ KpUvkpw bYm-{Iaw Hcp h¿j-

104
 Øn\pw 3 h¿j-Øn\pw AIw XncnsI hmßn-bn-cn-°-
Ww. As√-¶n¬ bYm¿∞ CS-]m-Sns\ kssπ Bbn
IW-°m-°p-Ibpw AXn-\-\p-k-cn®v \nIpXn Abv°m≥
{]n≥kn-∏¬ _m≤y-ÿ-\p-am-Wv.
tNm.6. Hcp {]n≥kn-∏-en\v Xs‚ ]°-te°v Xncn®p sIm≠p-h-
cmsX t\cn´v tPm_v h¿°-dpsS ]cn-k-cØp\n∂pw Nc-
°p-I-fpsS hnX-cWw \S-Øp-hm≥ km[n-°ptam?
D. AsX. AØcw tPm_v h¿°- d psS ]cn- k - c - ß sf
{]n≥kn-∏m¬ Xs‚ A[nI _nkn-\ v ÿe-ambn
{]Jym-]n-®n-cn-°-Ww. tPm_v h¿°¿ Hcp cPn-tÿUv
hy‡n-bm-sW-¶nepw Nc-°p-Iƒ tPm_v h¿°-dpsS ]cn-
k-cØv \n∂v t\cn´v hnX-cWw sNøm≥ km[n-°pw.
IΩo-j-W¿ hn⁄m-]\w sNbvXn-´p-≈ Nc-°p-Ifpw
tPm_v h¿°dpsS ]cn-k-cØv \n∂v t\cn´v hnX-cWw
sNømw.
tNm.7. tPm_v h¿°-dpsS ]cn-kcw Hcp A[nI _nkn-\ v
ÿe-ambn {]Jym-]n-°msX GXp kml-N-cy-Øn-emWv
Hcp tPm_v h¿°-dpsS ]°¬ \n∂pw {]n≥kn-∏-en\v
t\cn´v Nc-°p-Iƒ kssπ sNøp-hm≥ km[n-°pI?
D. D≈-Xn\p ]pd-sa, Hcp A[nI _nkn-\ v ÿe-ambn
{]kvXm-hn-°msX c≠v kml-N-cy-ß-fn-emWv {]n≥kn-
∏-en\v Hcp tPm_v h¿°-dpsS _nkn-\ v ÿeØp
\n∂pw t\cn´v Nc-°p-I-ƒ kssπ sNøp-hm≥ km[n-°p-
I. H∂p-In¬ tPm_v h¿°¿ Hcp cPntÿUv \nIpXn
Zmb- I ≥ Bbn- c n- ° - W w. As√- ¶ n¬ IΩo- j - W ¿
t\m´nss^ sNø-s∏´ Nc-°p-I-fpsS hnX-c-W-Øn¬
{]n≥kn-∏¬ G¿s∏-´n-cn-°-Ww.
tNm.8. Hcp tPm_v h¿°-dpsS ASp-tØ°v Ab® C≥]p´v /
Iym∏n-‰¬ KpUvkns‚ Imcy-Øn¬ C≥]p´v SmIvkv
s{IUn‰v (ITC) FSp°p-∂-Xn\v GsXms° hyh-ÿ-I-
fmWv _m[-I-am-IpI?
D. {]n≥kn-∏¬, Xs‚ _nkn-\ v ÿe-tØ°v hmßn-b-
Xn\v tij-am-tWm As√-¶n¬ Xs‚ _nkn-\ v ÿe-
tØ°v sIm≠v hcmsX t\cn´v C≥]p-´p-Ifpw Iym∏n-
‰¬ KpUvkpw tPm_v h¿°-dn\v Ab-®p-sIm-Sp-°p-Itbm

105
 sNbvXn-´p-s≠-¶n¬ tPm_v h¿°-dn\v Ab-®p-sIm-SpØ
C≥]p´v / Iym∏n-‰¬ KpUvkn\v AS® \nIpXnbpsS
s{IUn‰v FSp-°m≥ Ah-Im-i-ap-≠v. F∂n-cp-∂mepw,
Ab®p sImSpØ C≥]p´v Iym∏n-‰¬ KpUvkv tPm_v
h¿°-dn\p tijw Hcp h¿jw / 3 h¿jØn\Iw XncnsI
hmßp- I tbm tPm_v h¿°- d psS ]cn- k - c - Ø p- \ n∂v
hnXcWw sNøp-Itbm sNø-Ww.
tNm.9. C≥]p´v / Iym∏n-‰¬ KpUvkv \n¿t±-in°s∏´ ka-b-
Øn-\Iw XncnsI hmßm-Xn-cn-°p-Itbm As√-¶n¬
tPm_v h¿°-dpsS _nkn-\ v ÿeØp \n∂pw hnX-
cWw sNøm-Xn-cn-°p-Itbm sNbvXm¬ F¥v kw`-hn-
°pw.?
D. \n¿t±-in-°-s∏´ ka-b-Øn-\Iw C≥]p´v/ Iym∏n-‰¬
KpUvkv XncnsI hmßm-Xn-cn-°p-Itbm tPm_v h¿°-dpsS
_nkn-\ v ÿeØp \n∂pw hnX-cWw sNøm-Xn-cn-°p-
Itbm sNbv X m¬ {]n≥kn- ∏ ¬ tPm_v h¿°- d n\v
C≥]p´v / Iym∏n-‰¬ KpUvkv Ab® Znhkw Xs∂
{]n≥kn-∏¬ tPm_v h¿°-dn\v C≥]p´v / Iym∏n‰¬
KpUvkns‚ kssπ \S-Øn-bX - mbn IW-°m-°pw. (As√-
¶n¬ tPm_v h¿°-dpsS _nkn-\ v ÿe-tØ°v t\cn´v
C≥]p´v / Iym∏n- ‰ ¬ KpUv k v Ab- ® - t ∏mƒ tPm_v
h¿°¿ AXv kzoI-cn® Znhkw). Aßs\ {]n≥kn-∏¬
\nIpXn AS-bv°m≥ _m[y-ÿ-\m-Ip-∂p.
tNm.10. PnKvkv, ^nIvkvt®¿kv t]mep≈ Iym∏n-‰¬ KpUvkv
Ah-bpsS D]-tbm-K-Øn\p tijw D]-tbmKiq\y-ambn
amdp-Ibpw kv{Im]v (B{In)bmbn AXns\ hn¬°p-
Ibpw sNøp-∂p. CØcw km[-\-ß-fp≈ tPm_v h¿°v
Fßs\ IW-°m-°p∂p?
D. Iym∏n-‰¬ KpUvkv 3 h¿j-Øn-\Iw XncnsI sIm≠p-h-
cWw F∂ hyhÿ PnKvkv, Sqƒkv, ^nIvkvt®¿kv apX-
emb km[-\-߃°v _m[-I-a-√.
tNm.11. tPm_v h¿°n-\n-S-bn¬ D≠m-Ip∂ shbvÃn-s\bpw
kv{Im∏n-s\bpw Fßs\ IW-°m-°-s∏-Spw.?
D. tPm_v h¿°¿ cPn-tÿUv \nIpXnZmb-I≥ BsW-¶n¬
\nIpXn AS®p sIm≠v tPm_v h¿°n-\n-S-bn¬ D≠mb

106
 shbvÃn-s\bpw kv{Im∏n-s\bpw tPm_v h¿°¿ Xs∂
Abm-fpsS _nkn-\ v ÿe-Øp-\n∂v t\cn´v hnX-cWw
sNømw. cPn-tÿUv hy‡n-b√ tPm_v h¿°¿ F¶n¬
{]n≥kn-∏¬ Bbn-cn-°pw \nIpXn AS®v Ahsb hnX-
cWw sNøp-∂-Xv.
tNm.12. tPm_v h¿°n\p th≠n CS-\ne Nc-°p-Ifpw Ab-bvt°-
≠-Xpt≠m?
D. AsX. tPm_v h¿°ns‚ Bh-iy-Øn\v th≠n C≥]p´v
F∂ ]Z-Øn¬ CS-\ne Nc-°p-Ifpw Dƒs∏-Sp-Ibpw
Ahsb tPm_v h¿°¿ As√-¶n¬ {]n≥kn-∏¬ C≥]p-
´p-I-fpsS {]{In-bbvt°m {So‰vsa‚nt\m {]tbm-P-\-s∏-
Sp-Øp-Ibpw sNøp-∂p.
tNm.13. tPm_v h¿°ns\ kw_-‘n® icn-bmb IW-°p-Iƒ
kq£n-t°-≠Xv BcpsS DØ-c-hm-ZnØw BWv?
D. C≥]p-´p-I-fp-sSbpw Iym∏n-‰¬ KpUvkvambn _‘-s∏´
tPm_v h¿°-dns‚ icn-bmb IW-°p-Iƒ Xøm-dm°n
kq£n-t°-≠Xv apgp-h-\mbpw {]n≥kn-∏-ens‚ DØ-c-hm-
ZnØw BWv.
tNm.14. tPm_v h¿°ns‚ hyh-ÿ-Iƒ F√m hn`m-K-Øn-sebpw
Nc-°p-Iƒ°v _m[-I-amtWm?
D. C√. cPn-tÿUv \nIpXnZmb-I≥ \nIpXn hnt[-b- Nc-
°p-Iƒ AS-bv°p-tºm-ƒ am{X-am-Wv tPm_v h¿°ns‚
hyh-ÿ-I-ƒ _m[-I-am-Ip-∂-Xv. as‰mcp Xc-Øn¬ ]d-
™m¬ Hgn-hm-°-s∏-´-tXm, \nIpXn Npa-ØmØ Nc-°p-
I-tfm, As√-¶n¬ Ab-bv°p∂ hy‡n Hcp cPn-tÿUv
\nIpXnZmb-I≥ A√ F¶n¬ CØcw hyh-ÿ-Iƒ
_m[-I-a-√.
tNm.15. Hcp {]n≥kn-∏¬ tPm_v h¿°ns‚ hyh-ÿ-Iƒ \n¿_-
‘-ambpw ]men-t°-≠-Xpt≠m?
D. C√. {]tXyI \S-]Sn {Ia-߃ ]men-°msX Xs∂ Nc-
°p-tk-h\ \IpXn AS-®-Xn\p tijw Hcp {]n≥kn-∏-
en\v C≥]p-´p-Itfm Iym∏n-‰¬ KpUvkp-Itfm Ab-bv°m-
hp-∂-Xm-Wv. CØcw Ah-k-c-Øn¬ tPm_v h¿°¿ GST
AS®v C≥]p´v SmIvkv s{IUn‰v FSp-°p-Ibpw tPm_v
h¿°v ]q¿Øn-bmb Nc-°p-Iƒ XncnsI kssπ sNøm-

107
 hp-∂Xpw BWv.
tNm.16. tPm_v h¿°dpw {]n≥kn-∏epw Htc kwÿm\w As√-
¶n¬ tI{μ-`-cW {]tZ-iØv Xma-kn-t°-≠-Xpt≠m?
D. th≠ IGST \nbaw UTGST \nbaw {]Imcw tPm_v
h¿°p-ambn _‘-s∏´ hyh-ÿ-Iƒ \S-∏n-em-t°≠
Bh-iy-an-√. AXp-sIm≠v tPm_v h¿°dpw {]n≥kn-
∏fpw Htc kwÿm-\tØm Htc tI{μ`cW {]tZ-itØm
As√-¶n¬ hyXyÿ kwÿm-\-ß-fntem hyXyÿ
tI{μ `cW {]tZ-itØm Xma-kn-°m-hp-∂-Xm-Wv.

108
C≥]p´v SmIvkv s{IUn‰v

109
110
 C≥]p´v SmIvkv s{IUn‰v

tNm.1. F¥mWv C≥]p´v SmIvkv?

D. cp cPn-tÿUv \nIpXnZmbI hy‡n ssIam-dp∂ Nc-
°p-I-fp-sStbm tkh-\-ß-fp-sSbpw ta¬ CuSm-°p∂
tI{μ \nIpXn (CGST) kwÿm\ \nIpXn (SGST) C‚-
t{K-‰Uv \nIpXn (IGST) As√-¶n¬ tI{μ-`-cW {]tZi
\nIpXn (UTSGT) F∂n-hb - mWv C≥]p´v SmIvkv, dnthgvkv
Nm¿Pv ASn-ÿm-\-am-°n AS® \nIpXn, Nc-°p-Iƒ Cd-
°p-aXn sNøp-tºmƒ CuSm-°p∂ C‚-t{K-‰Uv Nc°p
tkh\ \nIp-Xnbpw CXn¬ Dƒs∏-Sp-∂p.
tNm.2. dnthgvkv Nm¿Pv ASn-ÿm-\-am°n AS® GST \nIpXn
C≥]p´v SmIvkv Bbn IW-°m-°mtam?
D. AsX. C≥]p´v SmIvkns‚ \n¿Δ-N-\-Øn¬ dnthgvkv
Nm¿Pv {]Imcw AS® \nIpXnbpw Dƒs∏-Sp-∂p.
tNm.3. C≥]p´v Nc-°p-Iƒ, C≥]p´v tkh-\-߃, Iym∏n-‰¬
KpUvkv F∂n-h-bn-t∑¬ AS® \nIpXn (CGST/ SGST/
IGST) bpw C≥]p´v SmIvkn¬ Dƒs∏-Sptam?
D. AsX. C≥]p´v Nc-°p-Iƒ, C≥]p´v tkh-\-߃, Iym∏n-
‰¬ KpUvkv F∂n-hbpw sImSpØ \nIpXn C≥]p´v
SmIvkn¬ Dƒs∏-Spw. Iym∏n-‰¬ KpUvkn-\p-ta¬ AS®
\nIp-XnbpsS s{IUn‰v H‰-Ø-h-W-bmbn e`n-°m≥ A\p-
hm-Z-ap-≠v.
tNm.4. Nc-°p-I-fp-sSbpw tkh-\-ß-fp-sSbpw ta¬ CuSm-°nb

111
 F√m C≥]p´v SmIvkpw s{IUn‰v sNøm≥ GST {]Imcw
A\p-h-Z-\o-b-amtWm?
D. Hcp cPn-tÿUv \nIpXnZmb-I\v _nkn-\- ns‚ Bh-
iy- ß ƒt°m {]h¿Ø- \ - ß ƒt°m A`n- h r- ≤ n- t °m
th≠n kssπ sNø-s∏-Sp∂ Nc-°p-I-fp-sSbpw tkh-\-
ß-fp-sSbpw ta¬ CuSm-°nb C≥]p´v SmIvkv hyh-ÿ-
Iƒ°pw \n_-‘-\-Iƒ°pw A\p-kr-X-ambn s{IUn‰v
sNøm≥ Ah-Imiw D≠v.
tNm.5. C≥]p´v SmIvkv s{IUn‰v FSp-°p-∂-Xn-te-°mbn ]men-
t°≠ \n_-‘-\-Iƒ Fs¥-√mw.?
D. Hcp cPn-tÿUv \nIpXnZmbI hy‡n C≥]p´v SmIvkv
s{IUn‰v e`n-°m≥ ]men-t°≠ \mep \n_-‘-\-IfmWv
Xmsg ]d-bp-∂Xv.
i). \nIpXn AS-bv°p-∂X - ns‚ sU_n‰v t\m´v, As√-¶n¬
SmIv k v C≥thmbv k v As√- ¶ n¬ at‰- s X- ¶ nepw
tcJtbm Abm-fpsS ssIhiw D≠m-bn-cn-t°-≠-
XmWv.
ii). Abmƒ Nc-°p-I-tfm tkh-\-ßtfm kzoI-cn-®n-cn-
°Ww.
iii). kssπ-bn¬ ta¬ CuSm-°nb \nIpXn kssπ-b¿
IrXy-ambpw k¿°m-cn-tebv°v AS-®n-cn-°-Ww.
iv). hIp∏v 39 {]Imcw Abmƒ dnt´¨ ka¿∏n-®n-cn-
°Ww.
tNm.6. C≥thm-bn-kn¬ ImWn-®n-cn-°p∂ hkvXp-°ƒ H∂nt®m
Xh-W-I-fmtbm e`n-°p-I-bm-sW-¶n¬, \nIpXnZmXm-hn\v
Fß- s \- b mWv AXn≥ta- e p≈ C≥]p´v SmIv k n\v
A¿lX D≠m-Ip-∂Xv?
D. cPn-tÿUv \nIpXn ZmXm-hn\v Nc-°p-Iƒ apgp-h\pw
e`n® tijw (Ah- k m- \ sØ temSn\pw
C≥Ãmƒsa‚n\pw tijw) s{IUn‰v FSp-°m-hp-∂-Xm-Wv.
tNm.7. e`n® kssπbv°v \nIpXn Dƒs∏-sS-bp≈ {]Xn-^ew
kssπ-b-dn\v sImSp-Øn√ F¶n¬ B hy‡n°v C≥]p´v
SmIvkv s{IUn‰v FSp-°p-hm≥ km[n-°ptam?
D. AsX. kzoI¿Ømhn\v ITC FSp-°m≥ km[n-°pw. ]t£
Abmƒ C≥thm-bnkv ]pd-s∏-Sp-hn® XobXn apX¬ 180

112
 Znh-k-Øn-\Iw \nIpXn Dƒs∏-sS-bp≈ {]Xn-^ew AS-
®n-cn-°-Ww. dnthgvkv Nm¿Pv ASn-ÿm-\-am-°n-bmWv
\nIpXn AS-®-sX-¶n¬ Cu hyhÿ _m[-I-a-√.
tNm.8. Hcp cPn-tÿUv \nIpXnZmb-I≥ ITC FSp-°p-Ibpw
C≥thmbvkv ]pd-s∏-Sp-hn®v 180 Znh-k-Øn-\Iw \nIpXn
Dƒs∏-sS-bp≈ {]Xn-^ew AS-®n√ F¶n¬ F¥v kw`-
hn-°pw.?
D. ITC bpsS XpI B hy‡n-bpsS Hu´v]p´v \nIpXn _m≤y-
X-tbm-sSm∏w IqSp-∂p. Abmƒ AS-bv°p∂ {]Xn-^-e-
Øn\pw \nIp-Xn-bv°p-ta¬ ho≠pw ITC FSp-°m≥ km[n-
°pw.
tNm.9. \nIpXnZmXm-hn-\-√msX as‰m-cm-fn\v FØn®p sImSp-°m-
hp∂ hkvXp-°-fn≥ta-ep≈ C≥]p´v SmIvkv s{IUn‰v
B¿°mWv e`n-°p-∂-Xv. (bill to ..., ship to ...)?
D. AØcw Nc-°p-Iƒ \nIp-Xn-Zm-Xm-hns‚ \n¿t±-i-{]-Imcw
as‰m-cmƒ°v FØn®v sImSp-ØX - m-sW-¶n¬ AXv \nIpXn
ZmXmhv kzoI-cn-®-Xmbn IW-°m-°m-hp-∂-Xm-Wv. AXp-
sIm≠v Nc-°p-Iƒ as‰m-cmƒ°v \¬Ip-hm≥ Bh-iy-s∏-
´-bmƒ°v ITC FSp-°m-hp-∂-Xm-Wv.
tNm.10. C≥]p´v SmIvkv s{IUn-‰v FSp-°p-∂-Xn-\p≈ ka-b-]-cn-
[nbpw Imc-W-ßfpw F¥mWv?
D. kmº-ØnI h¿j-Øns\ XpS∂p hcp∂ sk]vXw-_¿
amk-Øn\p tijw ka¿∏n® dnt´¨ BsW-¶n¬ Hcp
\nIpXn hnt[b hy‡n°v Xm≥ kssπ sNbvX Nc-°p-
I-fp-sStbm tkh-\-ß-fp-sStbm C≥thmbvkv As√-¶n¬
sU_n‰v t\m´n≥ta-ep≈ ITC FSp-°m≥ km[n°n-√.
C≥thm-bnkn¬ XobXn hcp∂ kmº-ØnI h¿jsØ
XpS¿∂p hcp∂ dnt´¨ ka¿∏n-°p-∂-Xn\p aptºm,
CXn¬ GXmWv BZyw hcp-∂Xv B Znhkw hsc
C≥]p´v SmIvkv s{IUn‰v FSp-°m-hp-∂-Xm-Wv.
CØ-c-Ønep≈ \nb-{¥-W-Øn-\p≈ Imc-Ww,
kmº-ØnI h¿j-Øns\ XpS¿∂p hcp∂ sk]vXw-_¿
amk-Øn\p tijw ka¿∏n® dnt´-Wp-I-fn¬ am‰w hcp-
Øm≥ A\p-h-Z-\o-b-a-√m-Ø-Xn-\m-em-Wv. sk]vXw-_¿
amk-Øn\v ap≥t] hm¿jnI dnt´¨ ^b¬ sNbvXm¬

113
 AXn-\p-tijw Hcp am‰hpw hcp-Øm≥ km[n-°n-√.
tNm.11. Iym∏n-‰¬ KpUvkns‚ hne-bn-ep≈ \nIp-Xn-bn-t∑¬
BZm-b-\n-IpXn (Income Tax Act 1961) \nb-a-Øns‚ ]cn-
[n-bn¬ hcp∂ tXbvam-\-Øns‚ (Depreciation) B\p-
Iqeyw t\Snb Hcp cPn- t ÿUv \nIpXnZmXm- h n\v
AXn≥ta¬ C≥]p´v SmIvkv s{IUn‰v A\p-h-Z-\o-b-
amtWm?
D. A{]-Im-ca - p≈ \nIp-Xn-bn≥ta¬ C≥]p´v SmIvkv s{IUn‰v
A\p-h-Z-\o-b-a-√.
tNm.12. \nIpXn hnt[b Nc-°p-I-fp-sSbpw km[-\-ß-fp-sSbpw
kssπbv°p th≠n Htcm C≥]p-´n\pw th≠n AS®
\nIpXn s{IUn‰v sNøm≥ GST sS Iogn¬ A\p-h-Z-\o-b-
amtWm?
D. AsX. \nb-a-Øn¬ \n¿t±in®ncn-°p∂ sNdnb enÃn-
ep≈ hkvXp-°-sfm-gn-sI-bp≈ F√m hkvXp-°ƒ°pw
s{IUn-‰v A\p-h-Z-\ob-am-Wv. Cu enÃn¬ {][m-\-ambpw
AS-ßn-bn-cn-°p-∂Xv hy‡n-]c - a
- mb D]-t`m-KØ
- n\p]tbm-
Kn-°p∂ hkvXp-°ƒ, Nen-°m-\m-ImØ BkvXn-I-fpsS
cq]o-I-c-W-Øn\p]tbm-Kn-°p∂ C≥]p-´p-Iƒ (πm‚pw
sajo-\-dn-bp-sam-gnsI) sSen IΩyq-Wn-t°-j≥ Sthgvkv,
^mIvSdn ]cn-k-c-Øn\v ]pdØv InS-°p∂ ss]∏v sse≥
F∂nhbmWv . \nIpXn sh´n∏p Is≠- Ø n- b - X ns\
XpS¿∂v AS-bvt°≠ \nIpXn°pw s{IUn‰v In´p-I-bn-√.
tNm.13. Hcp \nIpXn hnt[b hy‡n hnhckmt¶-XnI hnZy-bp-
ambn _‘-s∏´ _nkn-\ v \S-Øp-∂p. Abmƒ Xs‚
FIvkn-Iyq-´ohv Ub-d-IvtS-gvkn\p th≠n Hcp tamt´m¿
shln-°nƒ hmßp-∂p. Aßs\ hmßnb tamt´m¿
shln-°n-fn\p th≠n AS® GST bpsSta¬ ITC e`n-
°ptam?
D. C√. tamt´m¿ hml-\-ß-fpsS ]cn-io-e\w \¬Ip-∂-tXm,
Nc-°p-If - psS bm{X-°m-cp-sSbpw KXm-KXamb _‘-s∏´
_nkn- \  v \S- Ø p- ∂ tXm Bb \nIpXn hnt[b
hy‡n°v am{Xta tamt´m¿ hml-\-ß-fpsS taep≈ ITC
e`n-°-I-bp-≈q.
tNm.14. Nne ka-b-ß-fn¬ ]e Imc-W-ß-fm¬ Nc-°p-Iƒ \in-

114
 °p-Itbm \„-s∏-Sp-Itbm Bhmw. AØcw Nc-°p-I-
fpsSta¬ Hcp hy‡n°v ITC FSp-°m≥ km[n-°ptam?
D. C√. Nc-°p-Iƒ \„-s∏-´m-tem, tamj-Ww, \in-°p-I,
FgpXn X≈p-Itbm sNbvXm¬ B hy‡n°v ITC FSp-
°m≥ km[n-°n-√. CXp IqSmsX kuP\y kmºn-fmtbm
Kn^v‰mtbm \¬Ip∂ Nc-°p-I-fpsS taep≈ ITC bpw
A\p-h-Z-\o-b-a-√.
tNm.15. _nkn- \ -   m- h - i y- Ø n- \ p- t h- ≠ n- b p≈ sI´n- S - Ø ns‚
\n¿Ωm-Wm-h-iy-Øn-\p-]-tbm-Kn-°p∂ Nc-°p-I-fp-sSbpw
tkh-\-ß-fp-sSbpw taep≈ ITC Hcp cPn-tÿUv \nIp-
Xn-Zm-b-I\v e`n-°ptam?
D. C√. πm‚pw sajo-\-dnbpw Hgn-sI-bp≈ F√m ÿmhc
kzØv (Immovable property) °fpsS \n¿Ωm-W-Øn-\p-]-
tbm-Kn-°p∂ Nc-°p-I-fpsSbpw tkh-\-ß-fp-sSbpw ITC
Hcp hy‡n°v A\p-h-Z-\o-b-a-√.
tNm.16. Hcp ]pXnb cPn-tÿUv hy‡n°v e`n-°p∂ ITC Fs¥m-
s°-bm-Wv.?
D. ]pXn-b-Xmbn cPn-kvt{Sj≥ FSp-°p∂ Hcm-fn\v Abmƒ
cPn-kvt{S-j≥ FSp-°p-∂-Xns‚ sXm´p-ap-ºp≈ Znhkw
Abm-fpsS ssIh-i-ap≈ C≥]p-´n-t∑epw \n¿Ωm-W-Øn-
en-cn-°p-∂Xpw \n¿ΩmWw Ign-™-Xp-amb Nc-°n¬
Dƒs∏-´n-´p≈ C≥]p-´n-s‚bpw s{IUn‰v FSp-°m-hp-∂-Xm-
Wv. Hcmƒ Xm≥ cPn-kvt{S-j≥ FSp-°m≥ _m≤y-ÿ-
\m-sW-∂-dn-™-Xns‚ 30 Znh-k-Øn-\Iw cPn-kvt{S-j\v
At]- £ n- ° p- I bpw sNbv X m¬ Abmƒ \nIp- X n- b - S -
bv°m≥ _m[y-ÿ-\m-Wv F∂-dn-™ Znh-k-Øn\v sXm´p-
ap-ºp≈ Znhkw Abm-fpsS ssIh-ia - p≈ C≥]p-´n-t∑epw
\n¿ΩmWØnen-cn-°p-∂-Xpw \n¿ΩmWw Ign-™-Xp-amb
Nc-°n¬ Dƒs∏-´n-´p≈ C≥]p-´n-s‚bpw \nIpXn s{IUn‰v
FSp-°m-hp-∂-Xm-Wv.
tNm.17. 2017 HmKÃv H∂mw XobXn AS-bv°m≥ _m[y-ÿ-\m-
hp-Ibpw BKÃv 15 ˛mw XobXn cPn-kvt{S-j≥ e`n-°p-
Ibpw sNbvX Hcmƒ, C≥]p´v SmIvkv s{IUn‰v FSp-t°-
≠Xv GXp Znh-ksØ tÃm°ns‚ ASn-ÿm-\-Øn-em-
Wv.?

115
 i. 01/08/2017
ii. 31/08/2017
iii. 15/08/2017
iv. Ign™ Ime-tØbv°v th≠n s{IUn‰v FSp-°m≥
km[y-a-√.
D. 31/07/2017
tNm.18. kzta-[bm cPn-kvt{S-j≥ FSp-°p∂ BfpsS ssIh-i-
ap≈ C≥]p- ´ n\ptaep≈ C≥]p´v SmIv k v s{IUn‰v
A¿lX F¥mWv?
D. kzta-[bm cPn-kvt{S-j≥ FSp-°p∂ Hcm-fn\v Abmƒ
cPn-kvt{S-j≥ FSp-°p-∂-Xn\v sXm´p-ap-ºp≈ Znhkw
Abm-fpsS ssIh-i-ap≈ C≥]p-´n-t∑epw, \n¿Ωm-W-Øn-
en-cn-°p-∂Xpw \n¿ΩmWw Ign-™-Xp-amb Nc-°n¬
Dƒs∏-´n-´p≈ C≥]p-´n-s‚bpw s{IUn-‰v FSp-°m-hp-∂-Xm-
Wv.
tNm.19. Hcp \nIpXnZmb-Is‚ ÿm]-I-L-S-\-bn¬ (tIm¨Ãn-
‰yq-j≥) am‰w hcp-tºmƒ Abm-fpsS C≥]p´v SmIvkv
s{IUn-‰ns‚ A¿lX F¥m-bn-cn-°pw.?
D. Hcp cPn-tÿUv \nIpXnZmb-I\v Xs‚ Ce-Ivt{Sm-WnIv
s{IUn‰v seUvP-dn¬ _m°n-bp≈ D]-tbm-Kn-°mØ
C≥]p´v SmIvkv s{IUn‰v ssIam‰w sNøm≥ A\p-h-Z-\o-
b-am-Wv. _m[yX ssIam‰w sNøp-∂-Xn\v {]tXyI
hyhÿ \¬In-bn-´p-≠v.
tNm.20. \nIpXn hnt[-b-am-bXpw \nIpXn hnt[-b-a-√m-Ø-Xp-amb
kssπ-Iƒ°v th≠n D]-tbm-Kn® Nc-°p-Itfm tkh-\-
ßtfm kzoI-cn® Hcp \nIpXnZmb-I\v C≥]p´v SmIvkv
s{IUn‰v e`n-°ptam B cPn-tÿUv \nIpXnZmb-I\v?
D. Hcp cPn-tÿUv \nIpXn hnt[b hy‡n°v \nIpXn
hnt[b kssπ- I ƒ°p≈ Nc- ° p- I ƒ°pw tkh- \ -
߃°pw am{Xw C≥]p´v SmIvkv s{IUn‰v e`n-°pw.
A¿l-X-bp≈ s{IUn‰v IW-°m--t°≠ coXn N´-ß-fn¬
\¬In-bn-´p-≠v.
tNm.21. \nIpXn hnt[b kssπ-Iƒ°p-am{Xw {]tbm-P-\-s∏-S-
Ønb Nc-°p-Iƒ°pw tkh-\-߃°pw C≥]p´v SmIvkv
s{IUn‰v e`n-°p-Ib
- m-sW-¶n¬, Hgnhm°-s∏´ kssπ-Iƒ

116
 Ib-‰p-aXn sNøp-tºmƒ CXv C≥]p´v SmIvkv s{IUn-‰ns‚
\„-Øn-tebv°v \bn-°nt√?
D. A\p-h-Z-\ob C≥]p´v SmIvkv s{IUn-‰ns‚ Bh-iy-Øn-
\mbn kotdm \nc-°n-ep≈ kssπ-Isf \nIpXn hnt[b
kssπ-Iƒ°-IØv Dƒs°m-≈n-®n-´p-≠v. Hgn-hm-°-s∏´
kssπ-Iƒ Dƒs°m-≈n-®n-´p≈ IGST \nb-aØ - n¬ kotdm
\nc°nep≈ kssπ-IfpsS hym]vXnsb°p-dn®v \n¿t±-
in-®n-´p-≠v.
tNm.22. s{IUn-‰v e`n-°p-∂-Xns‚ Bh-iy-Øn-te-°m-bn Xmsg-∏-
d-bp∂Xn¬ GXmWv \nIpXn hnt[b kssπ-Iƒ IW-
°m-°p-∂-Xn\v Dƒs°m-≈n-®n-´p-≈Xv?
i). kotdm \nc-°n-ep≈ kssπ-Iƒ
ii). Hgn-hm-°-s∏´ kssπ-Iƒ
iii). c≠pw
D. kotdm \nc-°n-ep≈ kssπ-Iƒ
tNm.23. Hcp cPn-tÿUv \nIpXn Zmb-I≥ X\n°p e`n® Nc-°p-
Ifpw tkh-\-ßfpw `mKoI-ambn hym]m-cm-h-iy-Øn\pw
`mKo-Ia - mbn hym]-tc-Xc
- m-hi
- y-Øn\pw D]-tbm-Kn-°p-Ib - m-
sW-¶n¬ Abmƒ°v C≥]p´v SmIvkv s{IUn‰v e`y-am-
Iptam?
D. Hcp cPn-kvt{SUv \nIpXnZmb-I\v hym]m-cm-h-iy-߃°v
D]-tbm-Kn-°p∂ Nc-°p-I-fp-sSbpw tkh-\-ß-fp-sSbpw
am{Xw C≥]p´v SmIvkv s{IUn‰v FSp-°m≥ km[n-°p-I-
bp-≈p. A¿l-X-bp≈ s{IUn‰v IW-°m-t°≠ coXn N´-
ß-fn¬ \¬In-bn-´p-≠v.
tNm.24. tImºu-≠nwKv coXn-bn¬ \nIpXn AS®p sIm≠n-cn-°p∂
Hcp Uoe¿, Abmƒ tImºu-≠nwKv ]cn[n IS∂v Hcp
km[m-cW \nIpXnZmb-I-\m-Ip-∂p. Abmƒ°v C≥]p´v
SmIvkv s{IUn‰v e`n-°ptam? F¶n¬ F∂p-ap-X¬?
D. \nIpXn \¬Ip-hm≥ _m≤y-ÿ-\m-Ip∂ XobXnbpsS
sXm´p-ap≥ Znhkw ssIh-i-ap≈ tÃm°n≥ta¬ Dƒs∏-
´n-´p≈ C≥]p-´p-I-fp-sSbpw, \n¿ΩmWw ]q¿Øn-bm-°n-
btXm \n¿Ωm-W-Øn¬ Ccn-°p-∂tXm Bb D¬∏-∂-ß-
fn¬ Dƒs∏- ´ n- ´ p- ≈ C≥]p- ´ p- I - f p- s Sbpw Iym∏n- ‰ ¬
KpUvkvI-fn¬ Dƒs∏-´n-´p≈ C≥]p-´p-I-fp-sSbpw (\n¿t±-

117
 in-°s- ∏´ t]mbn‚ v hsc Ipd-bv°m-hp-∂X - m-Wv.) s{IUn‰v
FSp-°m-hp-∂-Xm-Wv. A¿l-X-bp≈ s{IUn-‰v IW-°m-
t°≠ coXn N´-ß-fn¬ \¬In-bn-´p-≠v.
tNm.25. _m¶nwKv Iº-\n-Iƒ°v {]tXyI hyh-ÿ-Iƒ Dt≠m?
D. {]tXyI tkh-\-ß-fpsS kssπ-bn¬ G¿s∏-´n-cn-°p∂
Hcp _m¶nwKv Iº-\n°v As√-¶n¬ t\m¨ ˛ _m¶nwKv
^n\m≥jy¬ Iº\n Dƒs∏´ [\-Imcy ÿm]-\ß - ƒ°v
H∂p- I n¬ B\p- ] m- X n- I - a mb s{IUnt‰m As√- ¶ n¬
A¿l-X-s∏´ C≥]p´v SmIvkv s{IUn-‰ns‚ 50% e`n-°p-
∂-Xm-Wv.
tNm.26. Mr. A F∂ Hcp cPn-tÿUv \nIpXnZmXmhv 2017 Pqsse
30 hsc tImtºm-kn-j≥ \nc-°n¬ \nIpXn \¬Ip-Ibpw
2017 Pqsse 31 apX¬ km[m-cW \nc-°nep≈ \nIpXn
sImSp-°m≥ _m[y-ÿ\ - m-hp-Ibpw sNbvXm¬ Abmƒ°v
C≥]p´v SmIvkv s{IUn-‰n\v A¿lXbpt≠m?
D. 2017 Pqsse 30 mw XobXn Abm-fpsS ssIh-i-ap≈
C≥]p-´nepw \n¿ΩmWw ]q¿Øn BbXpw ]q¿Øn BIm-
Ø-Xp-amb Dev]-∂-ß-fn¬ Dƒs∏-´ C≥]p-´p-I-fp-sSbpw
Iym∏n-‰¬ KpUvkn-s‚bpw (\n¿t±-in-°s - ∏´ Ipd™ iX-
am\ t]mbn‚n¬) C≥]p-´ns‚ taep≈ \nIpXn Mr. A
bv°v s{IUn-‰mbn e`n-°m≥ A¿l-X-bp≠v.
tNm.27. Mr. B F∂-bmƒ cPn-kvt{S-j-\p- th≠n 5/06/17 \v kzta-
[bm At]-£n-°p-Ibpw 22/06/17 \v cPn-kvt{S-j≥ e`n-
°p-Ibpw sNbvX-Xm¬ Abmƒ GXp coXn-bn-ep≈
tÃm°n-ep≈ C≥]p-´ns‚ s{IUn-‰n-\mWv A¿l-\m-Ip-
∂Xv?
D. 21/06/2017 ¬ Abm-fpsS ssIh-i-ap≈ C≥]p-´n-s‚bpw
\n¿ΩmWw ]q¿Øn-bm-bXpw BIm-Ø-Xp-amb Dev]-∂-
ß-fn¬ Dƒs∏-´n-´p≈ C≥]p-´n-s‚bpw \nIpXn s{IUn-
‰n\v A¿l-X-bp-≠v. Mr. B bv°v Iym∏n-s‚bpw KpUvkn-
s‚ C≥]p´v SmIvkv FSp-°m≥ km[n-°n-√.
tNm.28. Hcp cPn-tÿUv \nIpXnZmb-I≥ tImtºm-kn-j≥ kvIow
Xnc-s™-Sp-Ømtem As√-¶n¬ Abmƒ kssπ sNbvX
Nc-°p-Ifpw tkh-\-ßfpw apgp-h-\mbn \nIp-Xn-bn¬
\n∂pw Hgn-hm-°-s∏-´mtem Abmƒ°v e`n® C≥]p´v

118
 SmIvkv s{IUn-‰n-s\¥p kw`-hn-°pw.?
D. Hcp cPn-tÿUv \nIpXnZmb-I≥, \IpXn Hgn-hm-°-s∏´
Xob-Xnt°m tImtºm-kn-j≥ kvIow Xnc-s™-SpØ
Xob-Xnt°m sXm´p-ap≥]p≈ Znh-kØ - n¬ ssIh-ia - p-≠m-
bn-cp∂ tÃm°n≥ taep≈ C≥]p´v SmIvkv s{IUn-‰n\v
Xpey-amb XpI AS-bv°Ww. Iym∏n-‰¬ KpUvkns‚
Imcy-Øn¬ \n›nX iX-am\w Ipd-®-Xn\p tij-amWv
AS-bvt°≠ XpI IW-°m-t°-≠-Xv. s{IUn‰v seUvP-
dn¬ aXn-bmb _me≥kv Ds≠-¶n¬ Ce-Ivt{Sm-WnIv
s{IUn‰v eUvP-dn¬ sU_n‰v sNbvtXm As√-¶n¬ Ce-
Iv t {Sm- W nIv Iymjv eUv P - d n¬ sU_n‰v sNbv t Xm
s]bvsa‚ v \S-Øm-hp-∂X - m-Wv. s{IUn‰v eUvPd - n¬ Fs¥-
¶nepw _me≥kv Ds≠-¶n¬ AXp \„-am-tb-°pw.
tNm.29. ITC e`n-°p-∂-Xn\v GsX-¶nepw Imem-h[n \n_-‘-\-
bpt≠m?
D. ]pXnb cPn-kvt{S-j≥ tImtºm-kn-j≥ kvIoan¬ \n∂v
km[m-cW kvIoan-te-bv°p≈ am‰w, \nIpXn hnt[b
kssπ-Iƒ \nIpXnbn¬ \n∂v Hgn-hm-°s - ∏-SpI XpS-ßnb
Ah- k - c - ß - f n¬ AXp- a mbn _‘- s ∏´ hy‡n°v
AØcw kssπ \S-∂-Xns‚ SmIvkv C≥thmbvkv ]pd-
s∏-Sp-hn® XobXn apX¬ Hcp h¿j Imem-h[ - n°p tijw
ITC e`n-°n-√.
tNm.30. kzoI¿Ømhv ka¿∏n® C≥th¿kv kssπIfpsS hni-
Zmw-i-ßfpw kssπ-b¿ Xs‚ km[p-X-bp≈ dnt´-Wn¬
ka¿∏n-®n-cn-°p∂ Hu´vth¿Uv kssπ-I-fpsS hni-Zmw-i-
ßfpw H∂p-t]mse Bbn-s√-¶n¬ F¥p kw`-hn-°pw?
D. hyXymkw (s]mcp-Ø-t°Sv) ImWp∂ Ah-k-c-Øn¬
c≠p ]m¿´n-I-sfbpw Adn-bn-®n-cn-°-Ww. hyXymkw ]cn-
l-cn-®n√m F¶n¬ hyXymkw (s]mcp-Ø-t°Sv) Adn-bn®
amk-Øn¬ sXm´p-ap≥]p≈ amk-Øn¬ kzoI¿Øm-hns‚
dnt´-Wnse Hu´v]p´v _m[y-X-bp-ambn Cu XpI Iq´n-bn-
cn-°-Ww.
tNm.31. Hcp-t]mse Bb-Xn-\p-tijw am{X-am-tWm C≥]p´v
SmIvkv s{IUn‰v A\p-h-Zn-°p-∂-Xv.?
D. C√. Xmev°m-en-Ia - mbn c≠p-am-kt- Øbv°v IqSn C≥]p´v

119
 SmIvkv s{IUn‰v A\p-h-Zn-°pw. knÃw {]Imcw kssπ
hnh-c-߃ am®m-Ip-Ibpw Ipd-hp-Iƒ _‘-s∏´ kssπ-
b-dn-s\bpw kzoI¿Øm-hn-s\bpw Adn-bn-°p-Ibpw sNøp-
∂p. hyXymkw (s]mcp-Ø-t°Sv) XpS-cp-I-bm-sW-¶n¬
FSpØ C≥Iw-SmIvkv s{IUn‰v X\nsb dnthgvkv BIpw.
tNm.32. F√m-Øcw _m[y-X-I-fp-sSbpw AS-hn-\p-th≠n D]-tbm-
Kn-°m≥ Xmev°m-en-I-ambn A\p-h-Zn® ITC sIm≠v
km[n-°ptam?
D. C√. dnt´-Wnse sk¬^v ˛ A kvUv Hu´v]p´v \nIpXn
AS-bv°m≥ am{Xta Xmev°m-en-I-ambn A\p-h-Zn® ITC
D]-tbm-Kn-°m-hq.
tNm.33. Hcp \nIpXnZmXmhv kssπ sNbv X Iym∏n- ‰ ¬
KpUvkns‚ ta¬ D≈ SmIvkns‚ s{IUn‰v FSp-Øm¬
AXns‚ ]cn-WnX ^ew F¥m-bn-cn-°pw.?
D. C≥]p´v SmIvkv s{IUn‰v FSpØ Iym∏n-‰¬ KpUvtkm
πm‚pw sajo-W-dntbm kssπ sNøp-I-bm-sW-¶n¬
\nIpXnZmXmhv Iym∏n-‰¬ KpUvkv As√-¶n¬ πm‚pw
sajo-W-dn-bpsS ta¬ FSpØ C≥]p´v SmIvkv s{IUn-
‰n¬ \n∂pw Hcp \n›nX iX-am\w Ipd® tij-ap≈
XpIbv°v Xpey-am-btXm As√-¶n¬ B Iym∏n-‰¬
KpUvkns‚ {Sm≥km-£≥ aqey-Øn≥taep≈ \nIp-
Xntbm GXmWv IqSp-X¬ AXp Xncn-®-S-bvt°-≠-Xm-Wv.
tNm.34. Hcp cPn-tÿUv \nIpXnZmb-I≥ ITC FSpØ Iym∏n-
‰¬ KpUvkv kssπ sNbvXm¬ D≠m-Ip∂ Ipg∏w
F¥mWv?
D. Hcp cPn-tÿUv \nIp-Xn-Zm-b-I≥ \n›nX iX-am\w Ipd-
®-Xn\p tij-ap≈ ITC bv°p Xpey-amb XpI As√-¶n¬
CS-]mSp aqey-Øn≥ta-ep≈ \nIpXn Ch-bn¬ GXmtWm
hepXv AS-bvt°-≠X - m-Wv. do{^m-IvSdn {_nIvkv, tamƒUv,
PnKvkpw, ^nIvkvt®¿kpw kv{Im∏v Bbn kssπ sNøp-
I-bm-sW-¶n¬ \nIpXnZmb-I\v CS-]mSv aqey-Øns‚
\nIpXn AS-bv°m≥ km[n-°pw.

120
C≥]p´v k¿Δokv hnX-c-W-°m-c≥
F∂ Bibw Pn. Fkv. Sn bn¬

121
122
 C≥]p´v k¿Δokv hnX-c-W-°m-c≥
F∂ Bibw Pn. Fkv. Sn bn¬

tNm.1. F¥mWv C≥]p´v tkh\w hnX-cWw sNøp∂bmƒ

(ISD) F∂m¬ F¥mWv?
D. C≥thmbv   pIƒ kzoI- c n- ° p- I bpw, e`n® C≥]p´v
SmIvkv s{IUn-‰v, Xß-fpsS AsX ]m≥ (PAN) \º-dp≈
a‰vN-c°v tkh-\- ZmXm-°ƒ°v hnX-cWw sNøm≥
th≠n C≥thmbvtkm tI{μ-\n-IpXn (CGST), kwÿm\
\nIpXn (SGST)/tI{μ-`-cW {]tZi \nIpXn (UTGST)
As√-¶n¬ C‚-t{K-‰Uv \nIpXn (IGST) F∂nh AS-®-
Xns‚ s{IUn‰v hnX-cWw sNøp∂Xn\p th≠n-bp≈
\n›nX tcJ ]pd-s∏-Sp-hn-°p-Itbm sNøp∂ Nc°p
tkh\ ZmXm-°f - psS Hm^o-kn-s\-bmWv C≥]p´v tkh\
hnX-c-W-°m-c≥ F∂Xv sIm≠v A¿∞-am-°p-∂-Xv.
tNm.2. C≥]p´v k¿Δokv hnX-cW - °
- m-c\mbn cPn-ÿ sNbvXm¬
Fs¥ms° Bh-iy-ap≠v?
D. Hcp ISD {]tXyI cPn-kvt{S-j≥ \S-Øn-bn-´p-s≠-¶nepw
thsdmcp cPn-kvt{S-j≥ FSp-t°-≠Xv Bh-iy-am-Wv.
\nIpXn clnX hcp-am\ ]cn[n Ch¿°v (ISD) _m[-I-a-
√. tkh\ \nIpXn \nba {]Imcw cPn-kvt{S-j≥ FSp-
Øn-´p≈ ISD ]pXnb GST k{º-Zm-b-Øn-tebv°v am‰-
s∏-Sp-∂-X√. \ne-hn-ep≈ F√m C≥]p´v k¿Δokv hnX-
c-W-°mcpw, AXv XpS-cp-hm≥ B{K-ln-°p-∂p-sh-¶n¬
]pXnb \nb-a-{]-Im-c-ap≈ ]pXnb cPn-kvt{S-j≥ FSp-
t°-≠-Xm-Wv.
123
tNm.3. Hcp ISD bv°v s{IUn‰v hnX-cWw sNøm≥ th≠n-bp≈
tcJ-Iƒ Fs¥m-s°-bm-Wv.?
D. B {]tXyI Bh-iy-Øn\p th≠n {]tXy-I-ambn cq]
Iev]\ sNbvX tcJ-bn-eqsSbmWv s{IUn‰v hnX-cWw
\S-tØ-≠X - v. Cu tcJ-bn¬ hnX-cWw sNtø≠ C≥]p´v
SmIvkv s{IUn‰v XpI AS-ßn-bn-cn-°pw.
tNm.4. F√m kssπ-b-dp-Iƒ°pw Hcp ISD bv°v C≥]p´v SmIvkv
s{IUn‰v hnX-cWw sNøm≥ km[n-°ptam?
D. C√. _nkn-\- ns‚ A`n-hr-≤n-°p-th≠n C≥]p´v tkh-
\-߃ D]-tbm-Kn® cPn-tÿUv \nIpXnZmb-I¿°p am{X-
amWv C≥]p´v tkh\ßfpsS C≥]p´v \nIpXn s{IUn‰v
hnX-cWw sNtø-≠-Xv.
tNm.5. Hcp kssπ-b¿°v _nkn-\- ns‚ km[m-cW {]h¿Ø-
\-߃t°m A`n-hr-≤n-°p-th≠n D]-tbm-Kn® C≥]p´v
tkh- \ - ß fpsS Af- h ns‚ H∂n- t \m- s Sm∂p tN¿∂
_‘w ]e {]mhiyw \S-∏n-em-°m≥ km[y-a-√. CØcw
kμ¿`-ß-fn¬ ISD Fß-s\-bmWv ITC hnX-cWw \S-tØ-
≠-Xv.?
D. CØcw kμ¿`-ßf - n¬, hnX-cWw Hcp kq{X-hmIyw ASn-
ÿm-\-am-°n-bm-Wv ˛ BZy-ambn, C≥]p´v tkh-\-߃
hnX-cWw sNø-s∏´ C≥]p´p \nIpXn s{IUn-‰ns‚
kzoI¿Øm-°ƒ°v am{X-amWv hnX-cWw \S-tØ-≠-Xv.
c≠m-a-Xm-bn, Hm∏-td-j-W¬ bqWn-‰p-Iƒ°n-S-bn-emWv
hnX-cWw \S-Ø-s∏-tS-≠-Xm-Wv. aq∂m-a-Xmbn C≥]p´v
tkh-\-߃ hnX-cWw sNø-s∏´ F√m kzoI¿Øm-°-
fp-sSbpw FÆw kwÿm\w / tI{μ`cW {]tZ-isØ
kzoI¿Øm-hns‚ B Ime-b-f-hns‚ hn‰p-h-chv F∂-Xn-
s‚bpw \nc-°n-\-\p-k-cn-®m-Wv hnX-c-Ww \S-tØ-≠-Xv.
Ah-km-\-ambn, hnX-c-W-Øn\v e`y-amb s{IUn-‰n-s\-
°mfpw IqSp-X¬ BI-cpXv hnX-cWw sNbvX s{IUn-‰v.
tNm.6. ISD Ih-dn\p th≠n D]-tbm-Kn® hn‰p-h-chv F¥mWv?
D. ISD Bh-iy-Øn\pth≠n-bp≈ hn‰p-hc - h
- n¬ `c-WL
- S- \m
7mw sjUyq-fnse 84 mw F≥{Sn-bn-eqsS enÃv 1 Dw F‚dn
51 Dw F‚dn 54 se enÃv 11 {]Im-c-ap≈ GsX-¶nepw
Uyq´n As√-¶n¬ \nIpXn Npa-Øn-bXv Dƒs∏-Sm≥ ]mSn√.

124
tNm.7. C≥]p´v k¿Δokv hnX-cWw (IST) sNøp∂ Bƒ dnt´¨
^b¬ sNtø-≠-Xpt≠m?
D. AsX. ISD Hmtcm amk-sØbpw dnt´¨ ASpØ amkw
13˛mw Xob-Xn-°Iw ^b¬ sNtø-≠-Xm-Wv.
tNm.8. Hcp Iº-\n°v H∂n-e-[nIw ISD cPn-kvt{S-j≥ FSp-
°mtam?
D. FSp°mw. am¿°-‰nwKv hn`mKw, kpc£m hn`mKw XpS-
ßnb hyXykvX hn`m-K-߃ D≈-t∏mƒ Hmtcm-∂n\pw
{]tXyIw ISD cPn-kvt{S-j≥ FSp-°m-hp-∂-Xm-Wv.
tNm.9. ISD A[nIambn hnX-cWw sNø-s∏´ sX‰mbn hnX-cWw
sNø-s∏´ s{IUn‰v XpS-ßnbh Xncn®p ]nSn-°m≥ th≠
hyh-ÿ-Iƒ Fs¥m-s°-bmWv?
D. hnX-cWw sNbvX s{IUn‰v A[n-Ia - mtbm sX‰mtbm hnX-
cWw sNbvXn-´p-s≠-¶n¬ hIp∏v 73,74 F∂nh A\p-k-
cn®v s{IUn‰v kzoI- c n® hy‡n- b n¬ \n∂v ]eni
Dƒs∏sS Xncn®p ]nSn-°mhp∂-Xm-Wv.
tNm.10. Hcp C≥]p´v k¿Δokv hnX-c-W-°m-c\v, CGST,CGST
s{IUn- ‰ p- I ƒ hyXykv X kwÿm- \ - ß - f n¬ ÿnXn
sNøp∂ kzoI¿Øm-°ƒ°v hnX-cWw sNøm-tam?
D. AsX. CGST s{IUn‰v IGST F∂ \ne-bnepw IGST
s{IUn‰v CGST F∂ \nebnepw hyXykvX kwÿm-\-
ß-fn¬ ÿnXn sNøp∂ kzoI¿Øm-°ƒ°v Hcp ISD
bv°v hnX-cWw sNøm-hp-∂-Xm-Wv.
tNm.11. Hcp C≥]p´v tkh\ hnX-c-W-°m-c-\v, SGST, UTGST
s{IUn-‰p-Iƒ hyXykvX kwÿm-\-ß-fn¬ ÿnXn-sN-
øp∂ kzoI¿Øm-°ƒ°v IGST s{IUn-‰mbn hnX-cWw
sNømtam?
D. AsX, Hcp C≥]p´v tkh\ hnX-c-W-°m-c\v SGST,
UTGST s{IUn- ‰ p- I ƒ IGST s{IUn- ‰ mbn hnX- c Ww
sNøm≥ km[n-°pw.
tNm.12. Hcp C≥]p´v tkh\ hnX-cW - m-c≥ CGST, IGST s{IUn-
- °
‰p-Iƒ CGST s{IUn-‰mbn hnX-cWw sNøm≥ km[n-
°ptam?
D. AsX Htc kwÿm-\Øv ÿnXn-sN-øp∂ kzoI¿Øm-
°ƒ°v CGST / IGST s{IUn-‰p-Iƒ CGST bmbn hnX-cWw

125
 sNøm≥ Hcp ISD bv°v km[n-°pw.
tNm.13. SGST/ UTGST, IGST s{IUn-‰p-Iƒ SGST/ UTGST s{IUn-
‰mbn hnX-cWw sNømtam?
D.- AsX Hcp C≥]p´v tkh\ hnX-c-W-°m-c\v SGST/
UTGST, IGST s{IUn-‰p-Iƒ SGST/ UTGST s{IUn-‰mbn
AtX kwÿm-\-Øn¬ ÿnXn-sN-øp∂ kzoI¿Øm-
°ƒ°v hnX-cWw sNøm-hp-∂-Xm-Wv.
tNm.14. s]mXp-hmbn D]-tbm-Kn® tkh-\-ß-fp-ambn _‘-s∏´
s{IUn-‰v, F√m kzoI¿Øm-°ƒ°p-ambn Fßs\ hnX-
cWw sNøpw.
D. s]mXp-hmbn D]-tbm-Kn® tkh-\-ß-fpsS s{IUn‰v F√m
kzoI¿Øm-°ƒ°p-ambn Hcp ap≥Iq¿ \n›-bn® B\p-
]m- X nI \nc- ° ns‚ ASn- ÿ m- \ - Ø n- e mWv hnX- c Ww
sNtø-≠-Xv. AXm-bXv Hmtcm kzoI¿Øm-hn-s‚bpw hn‰p-
h- c hpw s{IUn‰v hnX- c Ww sNø- s ∏- S p∂ F√m
kzoI¿Øm-°-fp-sSbpw samØw hn‰p-h-chpw XΩn-ep≈
A\p-]mXw F{X-bmtWm AX-\p-k-cn®v s{IUn-‰v hnX-
cWw sNøm-hp-∂-Xm-Wv.
tNm.15. C≥]p´v k¿Δokv hnX-c-W-°m-c\v CGST/ GST/ s{IUn-
‰p-Iƒ ˛˛-˛-˛-˛-˛-˛-˛-˛-˛˛˛ F∂ \ne-bn¬ A\y kwÿm-\-
tØ°v hnX-cWw sNøm-hp-∂-Xm-Wv.
i. IGST
ii. CGST
iii. SGST
D. i. IGST
tNm.16. Hcp C≥]p´v tkh\ hnX-c-W-°m-c\v CGST s{IUn‰v
kwÿm-\Ø - n-\I - Øv ˛˛˛-˛˛- ˛- ˛- ˛- ˛- ˛- ˛- ˛- ˛- ˛- ˛ F∂ \ne-bn¬ hnX-
cWw sNøm-hp-∂-Xm-Wv.
i. IGST
ii. CGST
iii. SGST
iv. ta¬∏-d-™-Xn¬ GXp-am-Imw.
D. ii. CGST
tNm.17. H∂n-e-[nIw kssπ-b¿am¿ D]-tbm-Kn-°p∂ C≥]p´v
tkh-\-ß-fpsSta¬ AS® \nIp-Xn-bpsS s{IUn-‰v-˛-˛-˛-˛-˛-

126
 ˛-˛-˛-˛-˛˛
i. AØcw tkh\w D]-tbm-Kn® kssπ-b¿am¿°v B
kwÿm-\sØ hn‰p-hc
- h
- ns‚ B\p-]m-Xn-Ia
- mbn hnX-
cWw sNø-Ww.
ii. F√m kssπ-b¿am¿°pw Xpey-ambn hnX-cWw sNø-
Ww.
iii. Hcp kssπ-b¿°v am{X-ambn hnX-cWw sNøp-I.
iv. hnX-cWw sNøm≥ ]mSn-√.

D. i). AØcw tkh\w D]-tbm-Kn® kssπ-b¿am¿°v B

kwÿm-\sØ hn‰p-h-c-hns‚ B\p-]m-Xn-Iambn hnX-
cWw sNø-Ww.
tNm.18. A¿ln-°p-∂-Xn-e-[nIw s{IUn‰v hnX-cWw sNbvXm¬
C≥]p´v tkh\ hnX-c-W-°m-c-\n¬ \n∂v Xncn®p ]nSn-
°m≥ Un∏m¿´vsa‚n\v Ign-bptam?
D. C√. A[n-I-ambn hnX-cWw sNbvX s{IUn‰v ]en-i-tbm-
Sp-IqSn kzoI¿Øm-hn¬ \n∂p-am-{Xta Xncn®p ]nSn-°m≥
km[n-°q. A√msX C≥]p´v tkh\ hnX-c-W-°m-c-\n¬
\n∂-√, s{IUn‰v Xncn-®p-]n-Sn-°m≥ hIp∏v 73 As√-¶n¬
74 {]Im-c-ap≈ hyh-ÿ-Iƒ _m[-I-am-Wv.
tNm.19. \nb-a-Ønse hyh-ÿ-Iƒ°v hncp-≤-ambn s{IUn‰v hnX-
cWw sNbvXm-ep-≈ A\-¥-c-^-e-߃ F¥m-Wv.?
D. \nb-a-Øn\p hncp-≤-ambn hnX-cWw sNbvX s{IUn‰v
AXv kzoI-cn® Bfn¬ \n∂v ]eni klnXw Xnc-®p-]n-
S-°m-hp-∂-Xm-Wv.

127
128
dnt´¨ ka¿∏-Whpw C≥]p´v
SmIvkv s{IUn‰v HØp-t\m-´hpw

129
130
 dnt´¨ ka¿∏-Whpw C≥]p´v SmIvkv
s{IUn‰v HØp-t\m-´hpw

tNm.1. dnt´-Wp-I-fpsS {]tbm-P\w F¥mWv?

D. i. \nIpXn hyh-ÿb - ntebv°p≈ hnh-ch
- n-\n-ab am¿§w.
ii. \nIpXn hyhÿ ]men-°p-∂p-t≠m-sb∂v t\m°m-
\p≈ (Taxcompliance) ]cn-tim-[\ ]≤-Xn.
iii. \n›nX kab ]cn-[n-°p-≈n¬ \nIpXnZmb-Is‚
\nIpXn _m≤yX Xn´-s∏-Sp-ج, \n¿±n„ Ime-b-f-
hnse \nIpXn _m[yX {]kvXm-hn-°p-I.
iv. \b-]-c-amb Xocp-am-\-߃ FSp-°p-∂-Xn\p th≠-
Xmb hnh-c-߃ \evIp-I.
v. \nIpXn sh´n-∏n-s\-Xn-sc-bp-≈Xpw (Antievasion)
IW°p ]cn-tim-[\bpambpw (Andif) _‘-s∏´
\nIpXn hyhÿm ]≤-Xn-I-fpsS \n¿Δ-l-Ww.
tNm.2. Nc-°p-tk-h\ \nIpXn hyh-ÿ-bn¬ Bscms° dnt´-
Wp-Iƒ ka¿∏n-°-Ww.?
D. Nc°ptkh\ \nIpXn \nba{]Imcw F√m cPn-tÿSv
\nIpXnZm-b-Icpw Hcp t^man¬ As√-¶n¬ thsdm-∂n¬
dnt´-Wp-Iƒ ka¿∏n-®n-cn-°-Ww. km[m-cW kssπ-b¿
BsW-¶n¬ Hmtcm amkhpw tImtºm-kn-j≥ kvIow Xnc-
s™-SpØ kssπ-b¿ BsW-¶n¬ Izm¿´¿en ASn-ÿm-
\-am-°nbpw cPn-tÿUv \nIpXnZmb-Is‚ dnt´¨kv
ka¿∏n-®n-cn-°-Ww. Hcp C≥]p´v tkh\ hnX-c-W-°mc≥
(ISD) Hmtcm amkhpw hnX-cWw \S-Øp∂ s{IUn‰ns‚

131
 hni-Zmw-i-߃ ImWn-°p∂ dnt´¨kv Bamkw Xs∂
ka¿∏n-°-Ww. TDS (Dd-hn-S-Øn¬ \nIpXn Ipd-bv°pI)
\S-Øp∂ hy‡n-Ifpw TCS (Dd-hn-S-Øn¬ h®p Xs∂
\nIpXn ]ncn-°pI) \S-Øp∂ hy‡n-Ifpw Ipd®v / ]ncn®
XpIsb Ipdn-®p≈ hnh-c-ßfpw \n¿±n„ a‰p hnh-c-ßfpw
ImWn-°p∂ dnt´¨kv amkw tXmdpw ka¿∏n®ncn-°-
Ww. Hcp \nhm-tk-Xc (Non- resident) \nIpXnZmbI
hy‡nbpw {]h¿Ø- \ - ß ƒ \S- Ø nb ImesØ
dnt´¨kv ka¿∏n-®n-cn-°-Ww.
tNm.3. ]pd-tØ-°p≈ kssπ (Outward supply) kw_-‘n®v
Fs¥s° hnh-c-ß-fmWv dnt´-Wn¬ ka¿∏n-t°-≠Xv?
D. cPn-kvt{S-j\ - p≈ Hcp km[m-cW \nIpXnZmb-I≥ GSTR-
1 ¬ Hcp amk-Øn¬ \S-Ønb hnhn-[-Xcw kssπ-I-fp-
ambn _‘-s∏´ hnh-c-߃ AXm-bXv, cPn-ÿ sNbvXn-
´p-≈h¿°p≈ kssπ, cPn-Ã ¿ sNøm- Ø - h ¿°p≈
(instomer) kssπ, s{IUn‰v/ sU_n‰v t\m´p-Iƒ, iq\y
\nIp-Xn-bn-ep-≈Xpw Hgn-hm-°-s∏-´Xpw Nc-°p-tk-h\
\nIp-Xn-bn¬s∏Sm-ØX - p-amb kssπ-Iƒ, Ib-‰p-aXn, hcpw-
Ime kssπ-bp-ambn _‘-s∏´p e`n® ap≥Iq¿ XpI,
XpS-ßnb hnh-c-߃ k¿∏n-t°-≠-Xm-Wv.
tNm.4. GST R-1 s\m∏w C≥thm-bvkp-I-fpsS kvIm≥ sNbvX
]I¿∏p-Iƒ ka¿∏n-t°-≠-Xpt≠m?
D. C≥thm-bvkp-If - psS kvIm≥ sNbvX ]I¿∏p-Iƒ ka¿∏n-
t°-≠X - n-√. C≥thm-bvkn-ep≈ \n¿t±-in-°s - ∏´ {]tXyI
hnh-c-߃ am{Xta A]vtemUv sNtø-≠-Xp-≈q.
tNm.5. F√m C≥thm-bvkp-Ifpw A]vtemUv sNtø-≠-Xpt≠m?
D. C√. AXv ]pd-tØ-°p≈ kssπ hym]m-cn-Iƒ XΩn-ep-
≈tXm (Business 2 Business (B2B)) As√-¶n¬ hym]m-
cnbpw D]-t`m-‡m-°f - p-am-bp-≈tXm (Business to Customer,
B2C) Htc kwÿm-\Ø - n-\p-≈n-ep-≈tXm A¥¿ kwÿm-
\-amtWm Fs∂m-s°-bp-≈-Xns\ B{i-bn-®n-cn-°p-∂p.
hym]m-cn-Iƒ XΩn-ep≈h AXv Htc kwÿm-\-
Øn-ep-≈tXm/ kwÿm-\-߃ XΩn-ep-≈tXm Bb, CS-
]m-Sp-Ifn¬ (B2B) F√m Xc-Øn-ep≈ C≥thm-bvkp-Ifpw
A]vtemUv sNtø-≠-Xm-Wv. F¥p-sIm≠v? F¥p-sIm-

132
 s≠-∂m¬ kzoI¿Øm-°ƒ C≥]p´v SmIvkv s{IUn‰v
(ITC) FSp-°p-∂-Xp-sIm≠v C≥thm-bvkp-Iƒ HØp-t\m-
t°≠-Xmbn hcp-∂p.
hym]m-cn-Iƒ D]-t`m-‡m-hn\v (B2C) sImSp-°p-
∂-h-bn¬ kzoI¿Ømhv s{IUn‰v FSp-°m-Ø-Xp-sIm≠v
s]mXpth AØcw C≥thm-bvkp-Iƒ A]vtemUv sNtø-
≠-Xn-√. F¶nepw, e£ym-[n-„nX \nIpXn (Destination
Based tax) XXz-߃ \S-∏n-em-°p-∂-Xn-\p-th≠n CØ-c-
Øn-ep≈ kwÿm-\-߃ XΩn-ep≈ B2C kssπ-bn¬
c≠-c-e£w cq]-bn¬ IqSp-X¬ aqey-ap≈ C≥thm-bvkp-
Iƒ A]vtemUv sNtø-≠X - m-Wv. c≠-ce- £
- Ø- n¬ Xmsg-
aqey-ap≈ kwÿm-t\-Xc C≥thm-bvkp-I-fnepw Htc
kwÿm-\Ø - n-ep≈ C≥thm-bvkp-If - nepw kwÿm\ Xe-
Øn¬ th¿Xn-cn-®p≈ kw{Klw ]cym-]vX-am-Wv.
tNm.6. C≥thm- b v k nse Hmtcm C\- Ø n- s ‚bpw hnh- c Ww
A]vtemUvsNtø-≠-Xpt≠m?
D. C√. hnh-cWw ka¿∏n-t°-≠-Xn-√. Nc-°p-I-fpsS hnX-
c-Wh- p-ambn _‘-s∏´ HSN tImUp-Ifpw tkh-\ß - f- psS
hnX-c-W-hp-ambn _‘-s∏´ A°u-≠nwKv tImUp-Ifpw
A]v t emUv sNtø- ≠ - X p- ≠ v . ka¿∏n- ° p- ∂ - b mƒ
A]vtemUv sNtø≠ A°-ß-fpsS FÆw (HSN) Abm-
fpsS Ign™ h¿jsØ hn‰p-h-c-hns\ B{i-bn-®n-cn-°p-
∂p.
tNm.7. Hmtcm CS-]m-Sn-s‚bpw aqeyw ImWn-t°-≠X - pt≠m? {]Xn-
^-e-an-s√-¶ntem?
D. thWw. aqeyw am{X-a-√, \nIpXntbmKy aqeyhpw ImWn-
t°-≠-Xp-≠v. Nne Ah-k-c-ß-fn¬ c≠pw hyXy-kvX-
amImw.
{]Xn-^-e-an-√mØ kml-N-cy-Øn¬, sjUyqƒ
H∂ns‚ ASn-ÿm-\Ø - n-ep≈ kssπ BsW-¶nepw \nIp-
Xn-tbm-Ky-amb aqeyw (Taxable value) \n¿±n„ {]Imcw
IW-°m°n A]vtemUv sNtø-≠-Xm-Wv.
tNm.8. kssπ-b¿ hn´p-t]mb hnh-c-߃ kzoI¿Øm-hn\v Abm-
fpsS GSSTR-2 ¬ ImWn-°mtam?
D. ImWn- ° mw. kssπ- b ¿ hn´p- t ]mb hnh- c - ß ƒ

133
 kzoI¿Øm-hn\v tN¿°mw. Aß-s\-bp≈ C≥thm-bvkp-
I-fn¬ Xmev°m-en-I-ambn s{IUn‰pw \evIpw. F∂m¬
AXv HØp-t\m´-Øn\v hnt[-ba - m-bn-cn-°pw. HØp t\m°p-
tºmƒ B C≥thmbv k v kssπ- b ¿ A]v t emUv
sNbvXn√m F¶n¬ c≠p-t]-scbpw hnhcw Adn-bn-°pw.
s]mcp-Øt- °Sv ]cn-lc - n-°s
- ∏-´m¬ Xmev°m-en-I- s{IUn‰v
ÿnc-s∏-Sp-Øpw. s]mcp-Ø-t°Sv XpS¿∂m¬, Xmev°m-
en-ambn \¬Inb s{IUn‰v Ipg∏w Adn-bn® amk-Øn\p
tijw hcp∂ kzoI¿Ømhv ka¿∏n-°p∂ ASpØ
amksØ _m[y-X-tbm-sSm∏w Iq´n-bn-cn-°pw.
tNm.9. \nIp-Xn-Zm-b-I≥ Fs¥-¶nepw hnh-c-߃ GSTR-2 ¬
tN¿t°-≠-Xpt≠m? AtXm GSTR-2 ¬ \n∂pw AXn-
tebv°v hnh-cß- ƒ X\nsb tNt°-dn-s°m-≈ptam? (Auto
populate)?
D. hen-sbmcp `mKw hnh-c-߃ GSTSR-2 ¬ tNt°-dn-s°m-
≈p-sa-¶nepw Cd-°p-aXn, cPn-ÿ sNøm-ØtXm tImtºm-
kn-j≥ coXn kzoI-cn-®tXm Bb ZmXmhv/ Hgn-hm-°-
s∏´ \nIpXn/ Nc°p tkh\ \nIp-Xn-bnc / \nIpXn
clnX kssπ- b ¿ XpS- ß n- b - h - b psS hni- Z mw- i - ß ƒ
kzoI¿Øm-hnt\ ]qcn-∏n-°m-\m-hq.
tNm.10. C≥thm-bvkp-Iƒ s]mcp-Ø-s∏-´n-s√-¶n¬ F¥mWv?
C≥]p´v SmIvkv s{IUn‰v (ITC) sImSp-°ptam \ntj-[n-
°ptam? \ntj-[n-°p-sa-¶n¬ kssπ-b¿s°-Xnsc F¥p
\S-]-Sn-bmWv kzoI-cn-°pI?
D. GSTR-2 ep≈ C≥thm-bvkp-Iƒ kssπ-b-dpsS GSTR-1
ambn s]mcp-Øs - ∏-´n-´n-s√-¶n¬ B s]mcp-Øt- °Sv kssπ-
bsd Adn-bn-®n-cn-°W- w. c≠p-Iq-´s - cbpw hnh-ca
- c
- n-bn-®n´pw
s]mcp-Ø-t°Sv ]cn-K-Wn-°msX XpS¿∂p-sIm≠v t]mIp-
∂p. s]mcp-Øt- °Sv c≠p ImcW߃ sIm≠m-Imw. H∂v,
kzoI¿Øm-hns‚ `mKØp \n∂p-≠mb A_-≤-am-Imw,
CØ-cw tIkp-I-fn¬ XpS¿\-S-]Sn Bh-iy-am-Ip-∂n-√.
c≠m-asØ Imc-Ww, kssπ-b¿ C≥thmbvkv \¬In-bn-
cn-°mw. F∂m¬ Abmƒ AXv A]vtemUv sNøp-Itbm
\nIpXn AS-bv°mXncn-°p-Itbm sNbvXn-´p-≠m-Imw.
AØcw tIkp-I-fn¬ kzoI¿Ømhv FSpØ C≥]p´v

134
 SmIvkv s{IUn-‰v Abm-fpsS Hu´v]p´v \nIpXn _m[y-X-
tbm-sSm∏w IqSp-Ibpw sNøp-∂p. Ncp°n ]d-™m¬
kssπ-b¿ kssπ \S-Øp-Ibpw AXn¬ \nIpXn AS-
bv°m-Xn-cn-°p-Ibpw sNbvXm¬, F√m s]mcp-Ø-t°-Sp-
Ifpw XpS¿\-S-]-SnI-fn-tebv°p \bn-°pw.
tNm.11. kssπ-b¿ A_≤w Xncn-®-dn™p hnh-c-߃ tcJ-s∏-
Sp-Øn-bm¬ Xncn-®p-]n-Sn® (Reverse) ITC bpsS \nba]c-
amb Ahÿ F¥m-bn-cn°pw?
D. ASpØ kmº- Ø nI h¿j- Ø nse sk]v ‰ w- _ - d n\p
ap≥]mbn GXp ka-bØpw A]vtemUv sNøm≥ hn´p-
t]mb C≥thmbvkv A]vtemUv sNøm≥ hn´p-t]mb
C≥thmbvkv A]vtemUv sNøm-hp-∂-Xpw, Ah-bpsS
taep≈ \nIp-Xnbpw ]en-ibpw Abmƒ C≥thmbvkv
A]vtemUv sNøp∂ amksØ GSTRS- 3 ¬ AS-bv°m-
hp-∂-Xp-am-Wv. kssπ-b¿ s]mcp-Ø-t°Sv ]cn-l-cn-®Xv
F{X -Xp-I-bv°mtWm A{Xbpw XpI kzoI¿Øm-hns‚
Hu´v]p´v SmIvkn¬ \n∂v Ipd-bv°m-\p≈ A¿lX t\Smw.
kzoI¿Ømhv Xncn-®S- ®- t- ∏m-ƒ D≠mb ]eni kzoI¿Øm-
hns‚ Ce-Ivt{Sm-WnIv Iymjv eUvP-dns‚ A\p-tbm-Py-
amb slUn¬ s{IUn-‰v sNbvXp XncnsI \¬Ip-∂p.
tNm.12. GSTR-2 s‚ {]tXyI khn-ti-jX F¥mWv?
D. kzoI¿Øm-hn\p \¬Inb Nc-°ns‚ / tkh-\-ß-fpsS
hni-Zmw-i-߃, kssπ-b¿ GSTR-1 ¬ \¬Inb hnh-c-
ß-fpsS ASn-ÿm-\-Øn¬ kzoI¿Øm-hns‚ GSTR-2
hnte°v X\nsb tNt°-dn-s°m-≈p-sa-∂-XmWv AXns‚
{]tXyI khn-ti-j-X.
tNm.13. tImtºm-kn-j≥ kvIoan-ep≈ \nIp-Xn-Zm-b-Icpw GSTR-
1 Dw ka¿∏n-t°≠ Bhiyw Dt≠m?
D. C√. tImtºm-kn-j≥ kvIoan-ep≈ \nIp-Xn-Zm-b-I¿
sImSp-°p-∂-Xn-s‚tbm hmßp-∂-Xn-s‚tbm dnt´-Wp-Iƒ
ka¿∏n- t °≠ Bhiyw C√. Ah¿ GSTR-4 ep≈
ss{Xam-knI dnt´-Wp-Iƒ Hmtcm ss{Xam-k-Øn\pw
tijw hcp∂ amk-Øns‚ 18 mw XobXn ka¿∏n-t°-≠-
Xp≠v. Ah¿ C≥]p´v SmIvkv s{IUn-‰n\v (ITC) A¿l-c-
√m-Ø-Xp-sIm≠v GSTR-2 t\m, tImtºm-kn-j≥ sehn

135
 {]Imcw AS® \nIp-Xn-bpsS s{IUn-‰n\v A¿l-c-√m-Ø-
Xp-sIm≠v GSTR-1 t\m {]k-‡n-bn-√. Ah-cpsS dnt´-
Wn¬ X߃ ]pd- t Ø°v kssπ sNb- X - X ns‚
kw£n]vX hnh-c-Whpw \nIp-Xn-b-S-®-Xns‚ hni-Zmw-
ihpw \¬tI-≠-Xp-≠v. Ah¿ hmßnb hkvXp-°-fpsS
hni-Zmw-iß - fpw Ah-cpsS ss{Xam-knI dnt´-Wn¬ Dƒs∏-
Sp-tØ-≠-Xp-≠v. Ch-bn¬ ]eXpw X\nsb h∂p tN¿∂p-
sIm-≈pw.
tNm.14. C≥]p´v k¿Δokv hnX-c-W-°m¿ (ISD) sImSp-°-en\pw
hmß-en\pw {]tXyI {]kvXm-h-\-Iƒ Xß-fpsS dnt´-
Wp-I-tfm-sSm∏w ka¿∏n-t°-≠-Xpt≠m?
D. C√. Ah¿ tkh-\Z- m-Xm-°f - n¬ \n∂pw kzoI-cn® s{IUn-
‰n-s‚bpw, kzoI¿Øm-hmb bqWn-‰p-Iƒ°v hnX-cWw
sNbvX s{IUn-‰n-s‚bpw hni-Zmw-iß - ƒ AS-ßnb dnt´¨
GSTR-16 F∂ t^man¬ ka¿∏n-®m¬ aXn-bm-Ipw. Ah-
cpsS dnt´-Wn¬ CØcw hnh-cß - ƒ D≈Xp-sIm≠v sImSp-
°-en\pw hmß-en\pambn {]tXyI {]kvXm-h-\-Iƒ
ka¿∏n-t°-≠-Xn-√.
tNm.15. Hcp \nIp-Xn-Zm-bI - \v Abmƒ°p-th≠n Dd-hn-SØ- n¬ ]nSn-
°-s∏´ \nIp-Xn-bpsS s{IUn‰v Fßs\ e`n°pw? ]nSn-
®- h - c n¬ \n∂p- a p≈ km£y- ] {Xw CXn- t e- b v ° mbn
ka¿∏n-t°-≠-Xpt≠m?
D. Nc-°p-tk-h\ \nIp-Xn-bn¬ Dd-hn-S-Øn¬ \nIpXn ]ncn-
°p-∂-h¿ Bcn¬ \ns∂ms°bmWv \nIpXn ]ncn-®-sX-
∂p-≈-Xns‚ hy‡n-KX hnh-c-߃ ]ncn® amk-Øn\p
tij-ap≈ amkw 10 mw Xob-Xn°p aptº GSTR-7 F∂
t^man¬ dnt´¨ ka¿∏n-°p-∂p-≠v. Abmƒ Cßs\
ka¿∏n-°p∂ hnh-c-߃ kzta-[bm ]ncn-s®-Sp-°-s∏-´-
h-cpsS GSTSR-2 ¬ h∂ptN¿∂p sIm≈pw. Abmƒ°p-
th≠n Dd-hn-S-Øn¬ ]nSn® \nIp-Xn-bpsS s{IUn‰v e`n-
°p-∂-Xn\v \nIp-Xn-Zm-b-I≥ Abm-fpsS GSTR-2 ¬ Cu
hnh-c-߃ ÿncoI-cn-t°-≠-Xp-≠v. s{IUn‰v e`n-°p-∂-
Xn\v Abmƒ Hcp Xc-Ønepw D≈ (Physical / electronic)
km£y]{Xw lmP-cm-t°-≠-Xn-√. s]mXp t]m¿´-en¬
\n∂v Uu¨temUv sNøm- h p∂ km£y- ] {Xw

136
 \nIpXnZmb-I\v {]am-W-ambn kq£n-°p-∂-Xn\p th≠n-
bp-≈-Xm-Wv.
tNm.16. GsXms° Xc-Øn-ep≈ \nIp-Xn-Zm-b-I-cmWv hm¿jnI
dnt´-Wp-Iƒ ka¿∏n-t°-≠Xv?
D. GSTR-1 apX¬ GSTR-3 hsc-bp≈ t^map-I-fn¬ dnt´¨
ka¿∏n-°p∂ F√m \nIp-Xn-Zm-b-I-cn¬, C≥]p´v tkh\
hnX-c-W-°m¿ (ISD), Imjy¬/ t\m¨ dkn-U‚ v \nIp-
Xn-Zm-b-I¿, tImtºm-kn-j≥ kvIow {]Im-c-ap≈ \nIp-
Xn-Zm-b-I¿, TDS/ TCS ]ncn-s®-Sp-°p-∂-h¿ apX-em-b-h-scm-
gn-sI-bp≈ F√m-hcpw hm¿jnI dnt´¨ ka¿∏n-®n-cn-°-
Ww. Xmev°m-enI \nIp-Xn-Zm-b-I-cpw, \nhm-tk-Xc \nIp-
Xn-Zm-b-Icpw, C≥]p´v k¿Δokv hnX-c-W-°mcpw (ISD) Dd-
hn-S-Øn¬ \nIpXn ]nSn-°m≥ / Ipd-bv°m≥ Npa-X-e-s∏-
´-hcpw hm¿jnI dnt´¨ ka¿∏n-t°-≠-Xn-√.
tNm.17. hm¿jnI dnt´Wpw A¥na dnt´Wpw H∂p Xs∂-
bmtWm?
D. C√. Hcp km[m-cW \nIp-Xn-Zm-b-I≥ F∂ \ne-bn¬
F√m cPn-tÿUv \nIpXnZmb-Icpw hm¿jnI dnt´¨
ka¿∏n-t°-≠-Xm-Wv. cPn-kvt{S-j≥ d±m-°m≥ At]-£n-
®n-´p≈ \nIpXnZmb-I¿ am{X-amWv A¥na dnt´¨
ka¿∏n-t°-≠-Xv. CXv d±m-°p∂ Xob-Xnt°m d±m-°p∂
DØ-c-hns‚ Xob-Xnt°m aq∂p-am-k-Øn-\Iw A¥na
dnt´¨ ka¿∏n-t°-≠-Xm-Wv.
tNm.18. dnt´¨ ka¿∏n®p Ign-™m¬ AXn-se-s¥-¶nepw hyXym-
k-߃ hcptØ≠Xm-bn-´p-s≠-¶n¬ AsX-ß-s\-bmWv
]pXp-t°-≠Xv?
D. Nc-°p-tk-h\ \nIpXnbn¬ Hmtcm CS-]m-Sn-s‚bpw hni-
Zmw-i-ß-fn¬ \n∂v dnt´¨ D≠m-°p-∂-Xp-sIm≠v AXv
]pXp-t°≠ Bh-iy-an-√. Hcp Iq´w C≥thm-bvkp-Itfm
sU_n‰v/ s{IUn‰v t\m´p-I-fntem amt‰-≠-Xp-s≠-¶n¬
Hcp dnt´¨ ]pXp-t°-≠-Xmbn hcpw. ka¿∏n®v Ign-™
dnt´¨ ]pXp-°p-∂-Xn\p ]Icw hyXn-bm-\-߃ hcp-
tØ≠ CS-]m-Sp-I-fn¬ (C≥thm-bn-kp-Iƒ, sk_n‰v /
s{IUn‰v t\m´p-Iƒ) am‰w hcp-Øm≥ Ign-bpw. CØ-cw
hyXn-bm-\ß- ƒ GSTR-1 As√-¶n¬ GSTR-2 ¬ (t\csØ

137
 \¬In-bn-´p≈ hnh-c-ß-fn¬ hyXymkw hcp-Øm-\mbn
\¬In-bn-´p≈ ]´n-I-I-fn¬) hcp-Øm-hp-∂-Xm-Wv.
tNm.19. \nIp-Xn-Zm-b-I¿°v Fß-s\-bmWv Ah-cpsS dnt´¨
ka¿∏n-°m≥ km[n°pw?
D. \nIp- X n- Z m- b - I ¿°v dnt´- W p- I fpw {]kv X m- h - \ - I fpw
ka¿∏n-°m≥ ]e am¿§-ß-fp-≠v. BZy-ambn, Ah¿°v
tIma¨ t]m¿´¬, Ce-Ivt{Sm-WnIv (Online) am¿§-Øn-
eqsS t\cn´v dnt´-Wp-Ifpw {]kvXm-h\ - I
- fpw ka¿∏n-°mw.
F∂n-cp-∂mepw Cu am¿§w IqSp-X¬ C≥thmbvkv D≈
\nIp-Xn-Zm-b-I¿°v t¢i-I-chpw kabw FSp-°p-∂-Xp-am-
bn-cn-°pw. AØcw \nIp-Xn-Zm-b-I¿°v kzbw h∂p-tN-
cp∂ hni-Zmw-i-ß-ƒ ssk‰n¬ \n∂pw Uu¨temUv
sNbvX tijw _m°n hni-Zmw-i-߃ Dƒs∏-SpØn
s]mXp t]m¿´-en¬ A]vtemUv sNøm-hp∂ Hm^vsse≥
kwhn-[m\w e`y-am-°p-∂-Xm-Wv. s]mXp t]m¿´-ep-ambn
ka-\z-bn-∏n-°p∂ GST kphn[m s{]mssh-tUg-kns‚
(DSP) Hcp kaqlw GSTN hnI-kn-∏n®n´p-≠v.
tNm.20. Hcp \nIpXnZmb-I≥ Nc-°p-tk-h\ \nIpXn \nb-a-Øn\v
A\p-kr-X-ambn {]iv\-c-ln-X-ambn t]mIm≥ Fs¥-√m-
amWv Dd-∏p-h-cp-tØ-≠-Xv.?
D. ]p-d-tØ-bv°p≈ kssπ-I-fpsS hni-Zmw-i-߃ GSTR-1
t^md-Øn¬ ]n∂sØ amkw ]Ømw XobXntbmsS
A]vtemUv sNøp-I-sb-∂p-≈Xv Nc°v tkh\ \nIp-Xn-
bn¬ ]c-a-{]-[m\ kwK-Xn-I-fn¬ H∂m-Wv. CXv F{X-
tØmfw Dd-∏n-°m-sa-∂p-≈Xv Hcp \nIp-Xn-Zm-Xmhv hym]m-
cn-Iƒ°v (B2B) \¬Ip∂ C≥thm-bvkp-If - psS FÆsØ
B{i-bn-®n-cn-°pw. Cu FÆw Ipd-hm-sW-¶n¬ \nIpXn
Zmb-I\v H‰-b-Snbv°v Xs∂ hnh-c-߃ A]vtemUv
sNøm≥ ]‰pw. F∂m¬ C≥thm-bvkp-I-fpsS FÆw
hep-Xm-sW-¶n¬ C≥thmbvkv (sU_n‰v / s{IUn‰v t\m´p-
Iƒ) IrXy-amb CS-th-f-I-fn¬ A]vtemUv sNø-Ww.
GSTN, C≥thmbvkpIfpsS X¬ ka- b - Ø p≈
A]vtemUnw-Kn\v A\p-h-Zn-°p-∂p-≠v. {]kvXm-h-\-Iƒ
ka¿∏n-°p∂Xphsc \nIp-Xn-Zm-bI - \v A]vtemUv sNbvX
C≥thm-bvkp-I-fn¬ am‰w hcp-Øm≥ km[n-°pw. AXp-

138
 sIm≠v IrXy-ambn C≥thm-bvkp-Iƒ A]vtemUv sNøp-
∂Xv \nIp-Xn-Zm-bI- \v Ft∏mgpw KpW-Ic - a- m-Wv. Ah-km\
\nan-jsØ \nc°v A]vtemUnwKv ZpjvI-c-am-°p-Ibpw
{iaw hn^-e-am-Im\pw sX‰p-Iƒ hcp-hm-\p≈ km[y-X
IqSp-Ibpw sNøpw.
c≠m- a sØ Imcyw, kssπ- b ¿am¿ \¬Inb
C≥thm-bvkp-Iƒ A]vtemUv sNøp-∂p-sh∂v \nIp-Xn-
Zm-b-I≥ Dd-∏p-h-cp-Ø-Ww. C≥]p´v s{IUn-‰v, XS- hpw
Xma-k-hp-an-√msX In´pw F∂v Dd-∏n-°m≥ CXv klm-bn-
°pw. kzoI¿Øm-°ƒ°v kssπ-b¿am-sc Ah-cpsS
C≥thm-bvkp-Iƒ Ah-km\ \nanjw BImsX ka-bm-
k-abw A]vtemUv sNøm≥ t{]cn-∏n-°m≥ Ignbpw.
X߃°p≈ C≥thm-bvkp-Iƒ ZmXm-°ƒ A]vtemUv
sNbv X n- ´ pt≠m F∂v ]cn- t im- [ n- ° m≥ kzoI¿Øm-
°ƒ°v GSTN ¬ km[n-°pw. Hcp \nIpXnZmb-Is‚
\nIpXn hnt[-bXzw Dƒs∏-sS-bp≈ {]h¿Ø\ coXn-Iƒ
{]tXy- I n®pw ka- b - Ø n\v kssπ C≥thmbvkv
A]vtemUp sNøp-∂-Xn\v ap≥]v B kssπ-b-dpsS
C≥thm-bvkns‚ kzbw ]cn-h¿Ø-\hpw (Auto reversal)
Dƒs∏-sS-bp≈ hnh-cß - ƒ GSTN ¬ e`y-am-Wv. GST bpsS
s]mXp t]m¿´-en¬ C¥y H´msI D≈ hnh-c-߃ e`y-
am-°p-∂X- n\v \nIp-Xn-Zm-bI
- ¿°v klm-bI - a- m-Wv. C≥thm-
bvkp-Iƒ {Ia-ambn A]vtemUv sNøp-∂Xv F{Xbpw Ffp-
∏-am-°p-hm-\p≈ {ia-߃ \S-∂p- sIm-≠n-cn-°p-I-bm-Wv.
AXn\pX° ]cn-ÿnXn D≠m-Ip-sa∂v {]Xo-£n-°p-∂p.
\nIpXnZmb-I¿ Cu ]cn-ÿn-Xnsb Ffp-∏-ap-≈Xpw kpK-
a-hp-amb \nIpXn hnt[-b-Xz-Øn\v D]-tbm-K-s∏-Sp-tØ-≠-
Xm-Wv.
tNm.21. Hcp \nIp-Xn-Zm-b-I≥ kz¥-ambnØs∂ dnt´-Wp-Iƒ
ka¿∏n-°-W-sa-∂Xv \n¿_-‘n-X-amtWm?
D. C√. tI{μ / kwÿm\ \nIpXn hIp-∏p-Iƒ AwKo-I-cn-
®n-´p≈ Hcp SmIvkv dnt´¨ {]n∏-b-d¿ (TRP) aptJ-\bpw
Hcp cPn-ÿUv \nIpXnZmb-I\v dnt´-Wp-Iƒ ka¿∏n-°mw.
tNm.22. dnt´-Wp-Iƒ \n¿t±-in-®n-´p≈ Znh-k-Øn-\Iw ka¿∏n-®n-
s√-¶n¬ F¥mWv ]cn-WnX ^e-߃?

139
D.- Hcp \nIpXnZmb-I≥ \n›nX Znh-k-Øn\p tijw dnt´-
Wp-Iƒ ka¿∏n-°p-I-bm-sW-¶n¬ Hmtcm Znh-k-sØbpw
Ime-Xm-a-k-Øn\v 100 cq] hoXw, ]c-am-h[n 5000 cq],
]ngbS-bvt°≠n hcpw. hm¿jnI dnt´¨ ka¿∏n-t°≠
Znhkw ka¿∏n-®n√m F¶n¬ Hmtcm Znh-k-Øn\pw 100
cq] hoXw ]c-am-h[n kwÿm-\sØ hn‰p-hc - h
- ns‚ 0.25%,
hogvN XpS-cp∂psh-¶n¬ ]ng-bmbn AS-bvt°-≠n-h-cpw.
tNm.23. Hcp tUmIyp-sa‚ v {]Imcw H∂n¬ IqSp-X¬ XhW
C≥]p´v SmIvkv s{IUn‰v FSp-Øm¬ F¥p kw`-hn-°pw.?
D. Hcp tcJ-bn≥ta¬ H∂n¬ IqSp-X¬ C≥]p´v SmIvkv
s{IUn‰v FSp-Ø-Xmbn (Duplication of claim) knÃw
I≠p-]n-Sn-®m¬ Aßs\ FSpØ s{IUn-‰ns‚ XpI
kzoI¿Øm-hns‚ Hu´v]p´v SmIvkv _m[y-X-tbm-sSm∏w
Iq´-Ww. (hIp∏v 42 (6))
tNm.24. GSTR-1 Dw GSTR-2 Dw XΩn- e p≈ s]mcp- Ø - t °Sv
ImcWw knÃw I≠p-]n-Sn® s{IUn‰v XpI Hu´v]p´v
SmIvkv Bbn Xncn®p ]nSn-®Xv hos≠-Sp-°m≥ km[n-
°ptam?
D. AsX. amk-Ønse As√-¶n¬ ss{Xam-kØ - nse kssπ-
b-dpsS km[p-X-bp≈ dnt´-Wnse sX‰p I≠p-]n-Sn®v B
s]mcp-Øt- °Sv C≥thm-bvkp-If- p-sStbm sU_n‰v t\m´p-
I-fp-sStbm hnh-c-߃ \¬In Xncp-Øn-b-Xn-\p-tijw
XpS¿∂p hcp-∂ \nIpXn Ime-b-f-hnse Hu´v]p´v \nIpXn
_m[y-Xb - n¬ \n∂v Ipd®v sIm≠v Xncn®p ]nSn® s{IUn‰v
XpI hos≠-Sp-°m-hp-∂-Xm-Wv. (hIp∏v 42 (7)). kssπ-
b¿ ]pd-s∏-Sp-hn® s{IUn‰v t\m´p-I-fpsS Imcy-Ønepw
hIp∏v 43 ¬ X∂n-cn-°p∂ CtX hyh-ÿ-Iƒ ]men-°m-
hp-∂-Xm-Wv.

140
\nIpXn \n¿Æ-bhpw IW°p ]cn-
tim-[-\bpw
(Assessment & Audit)

141
142
 \nIpXn \n¿Æ-bhpw IW°p
]cn-tim-[-\bpw
(Assessment & Audit)
tNm.1. Cu \nb-a-{]-Imcw \¬tI≠ \nIpXn \n¿Æbw \S-Øm≥
DØ-c-hm-Z-s∏-´h¿ BcmWv?
D. \nb-a-{]-Imcw cPn-ÿ sNø-s∏´ Hmtcm hy‡nbpw,
Hmtcm Ime-tØbv°pw \¬tI≠ \nIp-Xn-sb-°p-dn®v
kzbw \n¿Æbw \S-tØ-≠Xpw AØcw \n¿Æ-b-Øn\p
tijw hIp∏v 39 {]Imcw dnt´¨ ka¿∏n-t°-≠-Xp-am-
Ip-∂p.
tNm.2. Ft∏m-gmWv Hcp \nIp-Xn-hn-t[b hy‡n°v Xmev°m-enI
hyh-ÿ-bn¬ \nIpXn \¬Im≥ Ign-bp-∂Xv?
D. Hmtcm \nIpXn hnt[b hy‡nbpw kzbw \n¿Æbw
\SØn \nIpXn AS-bvt°-≠-Xn-\m¬ Xmev°m-en-Im-Sn-
ÿm- \ - Ø n¬ \nIpXn \¬Ip- ∂ Xv kw_- ‘ n- ® p≈
At]£ \nIpXn hnt[b hy‡n \¬tI-≠Xpw Bb-
Xn\v Npa-X-e-s∏´ DtZym-K-ÿ≥ A\p-aXn \¬tI-≠-Xp-
am-Wv. as‰m-cp-X-c-Øn¬ ]d-™m¬ Hcp \nIpXn DtZym-K-
ÿ\pw kzb- t ah Xmev ° m- e nI ASn- ÿ m- \ - Ø n¬
\nIpXn \¬Im≥ DØ-ch - n-Sm≥ Ign-bp-∂X√. CXv CGST/
SGST \nbaw hIp∏v 60 {]Im-c-am-Wv. _‘-s∏´ DtZym-K-
ÿs‚ A\p-aXn Hcp DØ-c-hn-eqsS e`n-®Xn-\p-tijw
am{X-amWv CØ-c-Øn¬ \nIpXn AS-bv°m≥ ]mSp-≈q.
CXn-te-bv°mbn \nIpXn hnt[b hy‡n AXn-\p-≈ Imc-
Ww ImWn®v tcJm-aqew At]-£n-t°-≠-Xm-Wv. AØ-

143
 c-Øn-ep≈ At]£ Xmsg-]-d-bp∂h Xn´-s∏-Sp-Øm≥
Ign-bmØ kμ¿`-ß-fn¬ am{X-am-Wv.
i. Abmƒ hnX-cWw sNtø≠ Nc-°p-If - p-sStbm tkh-
\-ß-fp-sStbm aqeytam, As√-¶n¬
ii. Abmƒ hnX-cWw sNtø≠ Nc-°p-If - p-sStbm tkh-
\-ß-fp-sStbm _m[-I-amb \nIpXn \nc°v \n¿Æ-
bn-°m≥.
AØcw kμ¿`-ß-fn¬ \nIpXn hnt[-b hy‡n,
\n¿±n„ t^md-Øn-ep≈ t_m≠v A[n-Imcn Bh-iy-s∏-
Sp-∂-X-\p-k-cn-®p≈ Pmay-tØm-sSm∏w \¬tI-≠-Xm-Wv.
tNm.3. A¥n-aa - mb \n¿Æbw \S-Øp-∂X - n-\p≈ G‰hpw ]pXnb
ka-b-]-cn[n F¥mWv?
D. Xmev°m-enI \n¿Æb DØ-chv \¬Inb XobXn apX¬
Bdv amk-Øn-\Iw _‘-s∏´ A[n-Imcn A¥na aqey-
\n¿Æ-b-Øn-\p≈ DØ-c-hn-d-t°-≠-Xm-Wv. F∂m¬ icn-
bmb Imc-W-߃ D≈ ]£w Ah-tc-J-s∏-SpØn Cu
Bdv amk-°m-em-h[n \o´m≥ km[n-°pw. AXv ˛
a. tPmbn‚ v / AUo-jW - ¬ IΩo-jW - ¿°v ho≠pw Bdv
amk-Øn¬ Ihn-bmsX D≈ Ime-tØ°pw
b. IΩo-j-W¿°v DNn-X-sa∂v tXm∂p∂ A[nI Ime-
tØ°pw (]c-am-h[n 4 h¿j-tØbv°v) \o´n \¬Im-
hp-∂-Xm-Wv.
Aßs\ Xmev ° m- e nI \n¿Æbw ]c- a m- h [n
A©p h¿jw hsc Xmev°m-enIambn-cn-°pw.
tNm.4. Xmev°m-enI \n¿Æ-bs - Ø-°mƒ A¥na \n¿Æ-bØ - n¬
\nIpXn _m[yX IqSp-I-bm-sW-¶n¬ \nIpXn hnt[b
hy‡n ]eni \¬Im≥ _m[y-ÿ-\mtWm?
D. AsX. Abmƒ \nIpXn AS-bvt°-≠n-bn-cp∂ Znhkw
apX¬ bYm¿∞-Øn¬ \nIpXn AS® Znhkw hsc-bp≈
Imem-h-[n°p ]eni \¬tI-≠-Xm-Wv.
tNm.5. CGST \nbaw 61 mw hIp∏v {]Imcw ka¿∏n® dnt´-Wp-
Iƒ kq£va ]cn-tim-[\ \S-Øp-tºmƒ dnt´-Wp-I-fn¬
Is≠-Ønb A]m-I-X-Iƒ°v DNn-X-amb hni-Zo-I-cWw
e`n-°mØ ]£w _‘-s∏´ A[n-Imcn F¥v \S-]-Sn-
bmWv ssIs°m-t≈-≠Xv?

144
D. _‘-s∏´ A[n-Imcn t_m[y-s∏-Sp-Ønb A]m-I-X-Iƒ
\nIpXn hnt[b hy‡n 30 Znh-k-Øn-\-Itam AX-s√-
¶n¬ A\p-h-Zn®p \¬Inb Imem-h-[n-°-Itam Xr]vXn-
I-c-amb hni-Zo-I-cWw \¬Im-Xn-cn-°p-Itbm DNn-X-amb
\S-]Sn FSp-°m-Xn-cn-°p-Itbm sNbvXm¬ _‘-s∏´
A[n-Im-cn°v Xmsg ]d-bp∂ hyh-ÿ-Iƒ {]Im-c-ap≈
\S-]-Sn-Iƒ kzoI-cn-°m-hp-∂-Xm-Wv.
i). \nb-a-Ønse 65˛mw hIp∏v {]Imcw IW°p ]cn-tim-
[\ \S-ØpI
ii). IΩo-j-W¿ (Cu {]tXyI Bh-iy-Øn\p th≠n)
Npa-X-e-s∏-Sp-Ønb Nm¿t´Uv A°u-≠‚ v AYhm
tImÃv A°u-≠‚ v s\ sIm≠v 66 mw hIp∏v {]Imcw
{]tXyI IW°v ]cn-tim-[-\bv°v (Special audit)
\n¿t±-in-°m-hp-∂-Xm-Wv. As√-¶n¬
iii). \nb-a-Ønse 67 mw hIp∏v {]Imcw ]cn-tim-[\,
sk¿®v, I≠p-sI-´¬ \S-]-Sn-Ifpw kzoI-cn-°p-I.
As√-¶n¬
iv). \nb-a-Ønse 73/74 {]Im-c-ap≈ \nIp-Xnbpw a‰p IS-
ßfpw \n¿Æ-bn-°m-\p≈ \S-]-Sn-Iƒ Bcw-`n-°p-I.
tNm.6. 39 mw hIp∏v {]Imcw (amkw tXmdpw / ss{Xam-knI
tXmdpw) As√-¶n¬ 45 mw hIp∏v {]Im-chpw (A¥na
dnt´¨) dnt´¨ ka¿∏n-t°≠ \nIpXn hnt[b hy‡n
AXn\v hogvN hcp-Øn-bm¬ F¥v \nba \S-]-Sn-bmWv
kzoI-cn-t°-≠Xv?
D. Npa-Xe - s
- ∏´ A[n-Imcn, BZyw hogvN hcp-Øp∂ \nIpXn
hnt[b hy‡n°v CGST/ SGST \nbaw 46 mw hIp∏v
{]Imcw 15 Znh-k-Øn¬ Ipd-bmsX Imem-h[n \¬In
dnt´¨ ka¿∏n-°m≥ Bh-iys∏´v t\m´okv \¬tI-≠-
Xm-Wv. F∂n´pw Abmƒ°v \¬Inb ka-b-Øn-\Iw
dnt´¨ ka¿∏n-®n√ F¶n¬ Npa-X-e-s∏´ A[n-Im-cn°v
e`y- a mb tcJ- I - f psS ASn- ÿ m- \ - Ø n¬ s_Ãv
PUvPvsa‚ v (Best judgement) {]Imcw hogvN hcp-Ønb
BfpsS \nIpXn _m≤yX \n¿Æ-bn-°m-hp-∂-Xm-Wv.
(hIp∏v 62)
tNm.7. hIp∏v 62 {]Imcw ]pd-s∏-Sp-hn® s_Ãv PUvPvsa‚ v aqey

145
 \n¿Æb DØ-chv GsX√mw kml-N-cy-ß-fn¬ ]n≥h-en-
°m-\mIpw?
D. hIp∏v 62 {]Imcw Npa-X-e-s∏´ A[n-Imcn \¬Inb
s_Ãv PUvPvsa‚ v aqey-\n¿Æb DØ-chv e`n®v 30 Znh-
k-Øn-\Iw \nIpXn hnt[b hy‡n hogvN kw`-hn® Ime-
L- ´ - t Ø- ° p≈ km[pXbp≈ dnt´¨ ka¿∏n- ° p-
IbmsW-¶n¬ (dnt´¨ ka¿∏n-°p-Ibpw kzbw \n¿Æ-
bn® \nIpXn AS-bv°p-Ibpw sNøpI) Cu DØ-chv kzta-
[bm ]n≥h-en®Xmbn IW-°m-°pw.
tNm.8. hIp∏v 62 Dw (s_Ãv PUvPvsa‚ v) hIp∏v 63 Dw (t\m¨-
˛-ss^-te¿kv) A\p-k-cn-®p≈ DØ-chv ]pd-s∏-Sp-hn-°m-
\p≈ Imem-h[n F{X-bmWv?
D. hm¿jnI dnt´¨ ka¿∏n-t°≠ XobXn apX¬ 5 h¿j-
tØ-bv°mWv hIp∏v 62 {]Im-ctam hIp∏v 63 {]Im-ctam
D≈ aqey-\n¿Æb DØ-chv ]mkm-t°-≠-Xv.
tNm.9. \nIpXn \¬Im≥ _m≤y-ÿ-\mb Hcmƒ cPn-kvt{S-j≥
FSp-°m≥ hogvN hcp-Øn-bm¬ Abmƒs°-Xnsc F¥p
\nba \S-]SnbmWp-≈Xv?
D. CGST/ SGST \nbaw 63 ˛mw hIp∏v {]Imcw A°m-e-b-f-
hn-te-°p≈ \nIpXn _m≤yX _‘-s∏´ A[n-Imcn
s_Ãv PUvPvsa‚ v aqey-\n¿Æb {]Imcw \n¿Æbw
\SØn DØ-c-hn-d-t°-≠-Xm-Wv. F∂m¬ AØcw DØ-
chv \nIp-Xn-bS- b
- v°p-∂X
- n¬ hogvN hcp-Ønb kmº-ØnI
h¿j-Øns‚ hm¿jnI dnt´¨ ka¿∏n-t°≠ XobXn
apX¬ 5 h¿j-Øn-\p-≈n¬ ]pd-s∏-Sp-hn-t°-≠-Xm-Wv.
tNm.10. GsX√mw kml-N-cy-ß-fn-emWv \nIpXn \n¿Æb A[n-
Im-cn°v kΩdn aqey-\n¿Æbw \S-Øm≥ XpS-ßm-hp-∂-
Xv.?
D. CGST/ SGST amXrIm \nb-a-Ønse 64 mw hIp∏v {]Imcw
hcp-am\ Xmev]cyw kwc-£n-°p-hm≥ Ft∏m-sgm-s°-
bmWv kΩdn aqey\n¿Æbw XpS-ßm-hp-∂-Xv.
i). \nIpXn hnt[b hy‡n°p \nb-a-{]-Imcw \nIpXn
AS-bv°m-\p≈ _m≤y-X-bp≈Xmbn _‘-s∏´ A[n-
Im-cn°p t_m[y-s∏-Sp-Ibpw
ii). aqey-\n¿Æb DØ-chv ]pd-s∏-Sp-hn-°m≥ sshIn-bm¬

146
 AXv dh\yq Xmev∏cyw kwc-£n-°p-∂-Xn\v {]Xn-Iq-e-
ambn _m[n-°p-sa∂v tXm∂n-bm¬
AØ-c-Øn-ep≈ DØ-chv ]pd-s∏-Sp-hn-°p-∂-Xn\p
ap≥]v AUo-j-W¬/ tPmbn‚ v IΩo-j-W-dpsS A\p-aXn
tXSn-bn-cn-t°-≠-Xm-Wv.
tNm.11. kΩdn aqey-\n¿Æ-b-Øn-s\-Xn-cmbn, A∏o¬ ]cn-lm-c-
an-√msX, at‰-sX-¶nepw ]cn-lm-c-am¿§w \nIpXnZmb-I\v
e`y-amtWm?
D. kΩdn aqey-\n¿Æb DØ-c-hn\p hnt[-b-\mb Hcp
\nIpXn hnt[-b-\mb hy‡n B DØ-chv ssI∏‰n 30
Znh-kØ- n-\Iw _‘-s∏´ AUo-jW - ¬/ tPmbn‚ v IΩo-
j-W¿°v DØ-chv ]n≥h-en-°m≥ At]£ \¬Im-hp-
∂-Xm-Wv. B A[n-Im-cn°v {]kvXpX DØ-chv sX‰m-
sW∂v I≠p-]n-Sn-°p∂ ]£w AXv ]n≥h-en-°m\pw
CGST/ SGST \nbaw 75˛mw hIp∏v {]Imcw \nIpXn
]p\¿\n¿Æbw \S- Ø m≥ _‘- s ∏´ DtZym- K - ÿ \v
\n¿t±iw \¬Im\pw km[n-°p-∂-Xm-Wv. IqSmsX kΩdn
aqey-\n¿Æb DØ-chv sX‰m-sW∂p ImWp∂ ]£w
AUo-jW - ¬ / tPmbn‚ v IΩo-jW - ¿°v kzta-[bm C{]-
Im-c-ap≈ \S-]-Sn-Iƒ kzoI-cn-°m-hp-∂-Xm-Wv. (CGST/
SGST \nbaw hIp∏v 64)
tNm.12. Hcp \nIpXnhnt[-b-\mb hy‡n-s°-Xnsc kΩdn aqey-
\n¿Æb DØ-chv \n¿_-‘-ambpw ]pd-s∏-Sp-hn-t°-≠-
Xpt≠m?
D. C√. KXm-K-X-Øn¬ s]´n-cn-°p∂ Nc-°p-I-fp-sS-tbm,
shb¿ lukp-If - n¬ kq£n-®n-cn-°p∂ Nc-°p-If - p-sStbm
\nIpXn hnt[-b-\mb hy‡nsb (DS-asb) Xncn-®-dn-bm≥
Ign-bmsX hcp-tºmƒ B Nc-°p-If - psS ssIh-i°- m-cs\
\nIpXn hnt[b hy‡n- b mbn IW- ° m°n \nIpXn
\n¿Æbw \S-tØ-≠-Xm-Wv. (CGST/ SGST \nbaw 64˛mw
hIp∏v {]Imcw)
tNm.13. \nIpXnZmb-I-cpsS IW-°p-Iƒ B¿°mWv ]cn-tim-[n-
°m≥ Ign-bp-∂Xv?
D. Xmsg-∏d - b
- p∂ coXn-bn¬ aq∂p-Xc - Ø- n-ep≈ IW-°p ]cn-
tim-[-\-I-fmWv GST \nb-a-Øn¬ \n¿t±-in-®n-´p-≈Xv

147
 i). Nm¿t´¿kv A°u-≠t‚m tImÃv A°u-≠t‚m \S-
Øp∂ IW°p ]cn-tim-[-\:
F√m cPn-tÿUv \nIpXn Zmb-I\pw Abm-fpsS
hm¿jnI hn‰p-h-chv \n¿±n„ ]cn[n Ign-™m¬
Nm¿t´¿kv A°u-≠n‚ns\ sImt≠m tImÃv A°u-
≠n‚ns\ sImt≠m IW-°p-Iƒ ]cn-tim-[n-t°-≠-
Xm-Wv.(CGST/ SGST \nbaw 35 (5) mw hIp∏v {]Imcw)
ii). Un∏m¿´vsa‚ v \S-Øp∂ IW-°p-]-cn-tim-[\:
IΩo-j-W-tdm, s]mXp-hm-btXm {]tXy-I-am-btXm
Bb DØ-c-hn≥ta¬ CGST/ SGST/ UTGST A[n-Im-
c-s∏-Sp-Øp∂ GsX-¶nepw DtZym-K-ÿt\m GsXmcp
cPn-tÿUv \nIp-Xn-Zm-b-I-s‚bpw IW°p ]cn-tim-
[n-°m-hp-∂-Xm-Wv. IW-°p-]-cn-tim-[-\-bpsS Xh-W-
Ifpw coXn-Ifpw ]n∂mse \n¿t±-in-°m-hp-∂-Xm-Wv.
iii). {]tXyI IW°p ]cn-tim-[\ :
kq£va ]cn-tim-[-\, At\z-jWw As√-¶n¬ a‰p
\S-]SnIfpsS ka-bØv ka¿∏n-®n-cn-°p∂ aqeyw icn-
b√ F¶ntem e`n® s{IUn‰v km[m-cW ]cn-[n-°Iw
As√-¶ntem Un∏m¿´vsa‚mWv {]tXyI IW°v ]cn-
tim-[-\-bv°mbn Nm¿t´¿kv A°u-≠n‚n-s\tbm
tImkv A°u- ≠ n‚ n- s \tbm \nb- a n- ° m-
hp∂XmWv.(CGST/ SGST \nbaw 66 ˛mw hIp-∏v)
tNm.14. IW-°p-Iƒ ]cn-tim-[n-°p-∂X - n\v apºmbn ap≥Iq¿ Adn-
bn∏v \¬tI-≠-Xpt≠m?
D. D≠v IW°p ]cn-tim-[\ \S-Øp-∂-Xn\v 15 {]hrØn
Znh-k-߃°p apsº-¶nepw \nIpXn hnt[b hy‡n°v
ap≥Iq¿ Adn-bn∏v \¬tI-≠-Xm-Wv.
tNm.15. IW°p ]ncn-tim-[\ ]q¿Øn-bm-°m-\p≈ Imem-h[n
F{X?
D. IW°p ]cn-tim-[\ XpSßn 3 amk-Øn-\Iw IW-°p-
]-cn-tim-[\ ]q¿Ønbm-t°-≠-Xm-Wv. IΩo-j-W¿°v
IW°v ]cn-tim-[\ ]q¿Øn-bm-t°≠ Imem-h[n A[n-
I-ambn 6 amk-tØ-°p-IqSn \o´m-hp-∂-Xm-Wv.
tNm.16. W-°p-I-fpsS ]cn-tim-[\ Bcw-`n-°pI F∂Xp sIm≠v
F¥mWv A¿∞-am-°p-∂Xv?

148
D. "]cn-tim-[\ Bcw-`n-°pI' F∂ ]Z-Øn\v henb {]m[m-
\y-am-Wv, ImcWw ]cn-tim-[\ Bcw-`n-°p∂ Znhkw
apX¬ {]tXyI kab ]cn-[n-°Iw ]q¿Øn-bm-t°-≠-
Xp-≠v. Xmsg ]d-bp-∂-h-bn¬ c≠m-a-Xmbn kw`-hn-°p-
∂Xv GXm-tWm AXm-bn-cn°pw ]cn-tim-[-\- Bcw-`n-
°p∂ F∂¿∞w.
i). ]cn-tim-[\m A[n-Im-cn-Iƒ e`y-am-°m≥ Bh-iy-
s∏´ _‘-s∏´ tcJ-IƒI e`y-am-°p∂ Znhkw,
As√-¶n¬
ii). \nIpXnZmXm-hns‚ hym]mc ÿeØv ]cn-tim-[\
XpS-ßn hbv°p-I.
tNm.17. IW°v ]cn-tim-[-\-bv°mbn t\m´okv e`n-®m¬ \nIpXn
hnt[b hy‡n Xmsg-]-d-bp∂ Imcy-߃ sNø-Ww.
a.) e`y-am-btXm A[n-Im-cn-Iƒ Bh-iy-s∏-´tXm Bb
IW-°v, tcJ-Iƒ Ch-bpsS ]cn-tim-[-\-bv°p≈
kuIcyw sNbvXp sImSp-°p-I.
b.) ]cn-tim-[\ \S-Øp-∂-Xn-\p-th≠n Bh-iy-s∏-Sp∂
hnh-c-߃ e`y-am-°pI
c.) ka-b-Øv ]cn-tim-[\ ]q¿Øo-I-cn-°p-hm≥ th≠
F√m klm-b-ßfpw \¬Ip-I.
tNm.18. IW°v ]cn-tim-[\ ]q¿Øn-bm-bm¬ Npa-Xe - s
- ∏´ Hm^o-
k-dpsS \S-]Sn F¥m-bn-cn-°pw.?
D. _‘-s∏´ DtZym-K-ÿ≥ IW°p ]cn-tim-[\ ]q¿Øn-
bmbn 30 Znh-kØ - n-\Iw Xs‚ Is≠-Øe - p-Ifpw AXns‚
Imc-W-ßfpw AXp-ambn _‘-s∏´v \nIpXn hnt[b
hy‡n-bpsS Ah-Im-i-ßfpw _m≤y-X-Ifpw Adn-bn-°-
Ww.
tNm.19. F¥v kml-Nc - y-Øn-emWv {]tXyI IW°p ]cn-tim[\
(Special andit) \S-Øp-∂-Xv.?
D. kq£va ]cn-tim-[\ At\z-jWw Ch \S-Øp-∂-Xn-\n-S-
bn¬, k¶o¿Æ-amb tIkp-Itfm h≥ \nIpXn _m[yX
hcp∂ kml- N - c y- ß tfm Is≠- Ø p- I - b m- s W- ¶ n¬
AØcw ]cn-anX kml-N-cy-ß-fn¬ am{X-amWv {]tXyI
IW°p ]cn-tim-[\ \S-tØ-≠-Xv. CGST/ SGST \nbaw
66 ˛mw hIp∏v BWv CXv A\p-im-kn-°p-∂-Xv.

149
tNm.20. {]tXyI IW°p ]cn-tim[n-°p-∂-Xn-\p≈ (Special au-
dit) t\m´okv \¬Ip-∂XmcmWv.?
D. IΩo-j-W-dpsS ap≥Iq¿ AwKo-Im-c-tØmsS, Akn-Â v
IΩo-jW - ¿ AYhm sU]yq´n IΩo-jW - ¿ BWv CØcw
t\m´okv \¬tI-≠-Xv.
tNm.21. BcmWv {]tXyI IW°p ]cn-tim-[\ \S-Øp-∂Xv?
D. CXn- \ mbn IΩo- j - W ¿ \ma- \ n¿t±tiw sNøp∂
Nm¿t´¿kv A°u-≠‚ v AYhm tImÃv A°u-≠‚ v
BWv {]tXyI IW°p ]cn-tim-[\ \S-Øp-∂Xv
tNm.22. IW°p ]cn-tim-[\m dnt∏m¿´v ka¿∏n-°m-\p≈ kab
]cn[n F¥mWv?
D. 90 Znh- k - Ø n- \ Iw As√- ¶ n¬ AXp- I - g n™v \o´n-
°n´mhp∂ ASpØ 90 Znh-k-Øn-\Iw IW°v ]cn-tim-
[-\-I≥ Xs‚ dnt∏m¿´v ka¿∏n-°-Ww.
tNm.23. {]tXyI IW°v ]cn-tim-[\m sNehv BcmWv hln-
°p-∂Xv?
D. ]cn-tim-[-I\v sImSp-t°≠ {]Xn-^ew Dƒs∏sS ]cn-
tim-[\bpsS sNe-hp-Iƒ IW-°m-°p-Ibpw hln-°p-
Ibpw sNtø-≠Xv IΩo-j-W-dm-Wv.
tNm.24. {]tXyI IW°p ]cn-tim-[bv°ptijw \nIpXn A[n-
Im-cn-Iƒ F¥v \S-]SnbmsW-Sp-°m-\m-hp-∂Xv?
D. {]tXyI IW°p ]cn-tim-[-bpsS \nco-£-W-ßfpw
Is≠-Ø-ep-Ifpa\p-k-cn®v CGST/ SGST \nbaw 73˛mw
hIp∏v {]Imcw \S-]-Sn-I-sf-Sp-°m-hp-∂-XmWv

150
 Refunds
do^-≠p-Iƒ

151
152
 Refunds
do^-≠p-Iƒ

tNm.1. F¥mWv do^≠v?

D. CGST/ SGST \nbaw 54 ˛mw hIp-∏n¬ do^-≠ns\ Ipdn®v
{]Xn-]m-Zn-°p-∂p. do^-≠n¬ Dƒs∏-Sp-∂Xv ˛
a). dnt´-Wn¬ ]d-™n-cn-°p∂ Ce-Ivt{Sm-WnIv Iymjv
eUvP-dnse _m°n XpI Fs¥-¶nepw
b). Xmsg ]dbp-∂-h-bp-ambn _‘-s∏´v {]tbm-P-\s∏-
Sp-ØmØ C≥]p´v SmIvkv s{IUn-‰v˛
i. \nIp-Xn-b-S-bv°msX \S-Ønb iq\y-\n-c-°n-ep≈
kssπb¿
ii. C≥]p-´p-I-fpsS \nIpXn \nc°v Hu´v]p´pI-fpsS
\nIpXn \nc-°ns\°mƒ IqSp-X-em-Ip-tºmƒ k©-
bn-°-s∏´ s{IUn‰v
c). sFIy-cmjv{S k`-bpsS {]tXyI GP≥kn AS®
\nIpXn As√- ¶ n¬ aƒ´n em‰- d ¬ kmº- Ø nI
ÿm]\w AS® \nIpXn As√-¶n¬ sFIy-cmjv{S
k` (Previleges & Immunities) \nbaw 1947 ¬ hn⁄m-
]\w sNbvX kwL-S\ - I
- ƒ AS® \nIpXn As√-¶n¬
C≥hm¿Uv kssπ-bn≥ta¬ tIm¨kp-te‰v As√-
¶n¬ hntZi cmPy-ß-fpsS Fw_kn AS® \nIp-Xn.
tNm.2. D]-tbm-Kn-®n-´n-√mØ C≥]p´v SmIvkv s{IUn-‰v, do^≠v
Bbn A\p-h-Zn-°ptam?
D. hIp∏v 54 D]-h-Ip∏v (3)¬ sImSp-Øn-´p≈ hyh-ÿ-

153
 Iƒ°\p-kr-Xa - mbn D]-tbm-Kn-®n-´n-√mØ C≥]p´v SmIvkv
s{IUn‰v do^≠v Bbn Xmsg ]d-bp∂ Ah-k-c-ß-fn¬
A\p-h-Zn-°mw.
i. \nIpXn AS-bv°msX \S-Ønb iq\y \nc-°n-ep≈
kssπ-Iƒ
ii. C≥]p´v \nIpXn \nc°v Hu´v]p´v \nIpXn \nc-°n-
s\-°mƒ IqSn-bn-cn-°p-bm¬ k©-bn-°-s∏´ (accu-
mulated) s{IUn‰v
F∂n- c p- ∂ mepw Ib- ‰ p- a Xn Xocph AS®v
C¥ybv°p ]pdØv Ib-‰p-aXn sNbvX Nc-°p-I-fpsS D]-
tbm-Kn-®n-´n-√mØ C≥]p´v SmIvkv s{IUn‰v do^≠v Bbn
A\p-h-Zn-°n-√. AXp-t]mse Nc-°p-I-fp-sSbpw tkh-\-
ß-fp-sSbpw kssπ-b¿ tI{μ-\n-IpXnbn¬ \n∂v ]n≥hm-
ßp-Itbm As√-¶n¬ AØcw kssπ-bn≥ta¬ AS®
C‚-t{K-‰Uv \nIpXn do^≠p sNøm≥ Bh-iy-s∏-Sp∂
kml-N-cy-ß-fnepw D]-tbm-Kn-®n-´n-√mØ C≥]p´v SmIvkv
s{IUn‰v do^≠p sNøm≥ A\p-h-Zn-°n-√.
tNm.3. Ib-‰p-aXn Xocp-hbv°p hnt[-b-amb Nc°v C¥ybv°p
]pd-tØbv°v Ib-‰p-aXn sNø-s∏-SpIbmsW-¶n¬ D]-tbm-
Kn- ° mØ C≥]p´v SmIv k v s{IUn‰v do^≠v Bbn
\¬Imtam?
D. C√. CGST/ SGST \nbaw 54 ˛mw hIp∏v 3˛mw hIp∏v
{]Imcw Ib-‰p-aXn Xocp-hbv°p hnt[-b-amb Nc°v
C¥ybv°v ]pd-tØbv°v Ib-‰p-aXn sNø-s∏-Sp-I-bm-sW-
¶n¬ D]-tbm-Kn-°mØ C≥]p´v SmIvkv s{IUn‰v do^≠v
sNøm≥ A\p-h-Zn-°n-√.
tNm.4. kmº-ØnI h¿j-Øns‚ (GST \ne-hn¬ h∂-Xn\p
tijw) Ah-km\w D]-tbm-Kn-®n-´n-√mØ C≥]p´v SmIvkv
s{IUn‰v do^≠v sNøp-tam?
D. GST \nba {]Imcw kmº-ØnI h¿jm-h-km-\-ap≈ D]-
tbm-Kn-®n-´n-√mØ C≥]p´v SmIvkv s{IUn‰v do^-≠mbn
\¬Im≥ hyh-ÿI - f- n-√. CXv ASpØ Ime-bf - h
- n-tebv°v
FSpØp D]-tbm-Kn-°m-hp-∂-Xm-Wv (Carryforward).
tNm.5. Hcp \nIp- X n- Z m- b - I ≥ kwÿm- \ - Ø n- \ p- ≈ n- s etbm/
kwÿm-\-ß-ƒ XΩn-ep-≈tXm Bb kssπ BsW∂v

154
 sX‰n-≤-cn®v IGST/CGST/ SGST AS-bv°p-Ibpw ]n∂oSv
AXns‚ Xcw hni-Zo-I-cn-°p-Ibpw sNbvXp F∂v Icp-
Xp- I . sX‰mbn AS® IGST,CGSTt°m SGSTt°m
Xncnt®m hI-sh-°mtam?
D. CGST/ SGST \nbaw 77 ˛mw hIp∏v {]Imcw _m[-I-amb
\nIpXn AS-bv°p-Ibpw sX‰m-bn AS® IGST/CGST/ SGST
do^≠v Bbn tNmZn- ° p- I bpw thWw. AUv P Ãv
sNøm≥ km[n-°n-√.
tNm.6. Fw_- n-I-tfm, sFIy-kw-L-S-\tbm \S-Øp∂ hmß-
ep-Iƒ°v \nIpXn Npa-tØ≠Xpt≠m? As√-¶n¬ Hgn-
hm-°-s∏-´-XmtWm?
D. Fw_- n-Iƒ°pw sFIy-cm{„ kwL-S-\bv°pw \S-
Øp∂ kssπ-Iƒ°v \nIpXn Npa-tØ-≠X - m-Wv, F∂m¬
]n∂oSv CGST/ SGST \nbaw 54 (2)˛mw hIp∏v {]Imcw
do^≠v tNmZn- ° m- h p- ∂ - X m- W v . kssπ kzoI- c n®
amksØ Ah-km\ Znhkw apX-ep≈ 6 amkw ]q¿Øn-
bm-°p-∂-Xn\p ap≥]v CGST/ SGST do^≠v N´-߃
{]Imcw \n¿±n„ coXn-bn¬ s¢bn-an-\mbn ^b¬ sNøm-
hp-∂-Xm-Wv.
(sFIy- c m{„ kwL- S - \ , tIm¨kp- t e- ‰ p- I ƒ,
Fw_- n-Iƒ F∂nh CGST/ SGST \nbaw 26 (1)˛mw
hIp∏v {]Imcw Hcp UID \º¿ FSp-t°-≠Xpw Ah-
cpsS hmß- e p- I ƒ kssπ- b - d psS ]pd- t Ø- b v ° p≈
kssπ-I-fpsS dnt´-Wn¬ ImWp∂ UID \º-dn\v t\sc
{]Xn-^-en-t°-≠-Xp-am-Ip-∂p.)
tNm.7. do^≠v tNmZn-°p-∂-Xn-\p≈ Ime-]-cn[n F¥v?
D. CGST/ SGST \nbaw 54˛mw hIp-∏n¬ ]d-™n-cn-°p∂ hnh-
cW {]Imcw {]kvXpX hy‡n {]k-‡-amb XobXn
apX¬ c≠p h¿j-Øn-\p-≈n¬ do^≠v Bh-iy-s∏-´p-
sIm≠v At]£ ka¿∏n-t°-≠-Xm-Wv.
tNm.8. A\ymb-t]m-jW XXzw (Principle of unjust enrichment)
do^-≠n\p _m[-I-amtWm?
D. Xmsg-∏-d-bp∂ kml-N-cy-ß-sfm-gnsI F√m tIkp-I-
fnepw A\ymb t]mj-W XXzw _m[-I-am-t°-≠-Xm-Wv.
1). iq\y \nc-°n-ep≈ Nc-°p-tk-h-\-ß-fpsS hnX-c-W-

155
 Øn≥ta¬ AS® \nIpXn As√-¶n¬ AØc kssπ-
I-fpsS Xøm-sd-Sp-∏n-\mbn D]-tbm-Kn® C≥]p-´p-Iƒ
As√-¶n¬ C≥]p´v tkh-\-ß-fptS ta¬ AS® \nIp-
Xn.
2). Xmsg-∏-d-bp-∂-h-bpsS D]-tbm-Kn-®n-´n-√mØ C≥]p´v
SmIvkv s{IUn‰v
a. \nIpXn AS-bv°msX \S-Øn-b iq\y \nc-°n-
ep≈ kssπ-Iƒ˛
b. C≥]p´v \nIpXn \nc°v Hu´v]p´v \nIpXn \nc-°n-
s\- ° mƒ IqSn- b n- c n- ° p- I - b m¬ k©- b n- ° - s ∏´
s{IUn‰v.
3). ]q¿Æ-amtbm, `mKo-I-amtbm kssπ \S-°m-ØXpw
AXn≥ta¬ C≥thmbvkv ]pd-s∏-Sp-hn-°m-Ø-Xn\pw
F∂m¬ \nIpXn AS-®-Xp-amb kssπ-bpsS do^-≠v.
4). CGST/ SGST \nbaw 77 ˛mw hIp-∏-\p-k-cn®p sX‰mbn
]ncn-°p-Ibpw tI{μ / kwÿm\ k¿°m-cp-Iƒ°v
AS-bv°p-Ibpw sNbvX \nIp-Xn-bpsS ]en-i-bpsS
do^-≠v.
5). \nIpXn hnt[-b-\-√mØ as‰mcp hy‡n AS® \nIp-
Xntbm ]en-i-bpsStbm do^-≠v.
6). k¿°m¿ hn⁄m- ] \w sNøm≥ km≤y- X - b p≈
\nIpXn AS-bv°m≥ _m≤y-ÿ-cmb a‰p hn`m-K-
Ønse hy‡n-Iƒ.
tNm.9. \nIpXn D]-t`m-‡m-hn-te°p ssIam‰w sNø-s∏-Sp-I-bm-
sW-¶n¬ do^≠v A\p-h-Zn-°mtam?
D. AsX CGST/ SGST \nbaw hIp∏v 57 {]Imcw Aßs\
Xo¿∏m-°-s∏´ XpI I¨kyq-a¿ sh¬^-b¿ ^≠n-
te°p s{IUn‰v sNøpw.
tNm.10. do^≠v A\p-h-Zn-°p-∂-Xn\v Fs¥-¶nepw Ime-]-cn-[n-
bpt≠m?
D. D≠v. do^-≠n-\m-bp≈ At]£ kzoI-cn® Znhkw
apX¬ 60 Znh-k-Øn-\Iw F√m-X-c-Ønepw do^≠v A\p-
h-Zn-®n-cn-°-Ww. CGST/ SGST \nbaw 56 ˛mw hIp∏v A\p-
k-cn®v 60 Znh-k-Øn-\Iw do^≠v A\p-h-Zn-®n√msb¶n¬
hn⁄m-]\w sNø-s∏´ \nc°p A\p-k-cn®v ]eni

156
 \evIm≥ _m≤y-ÿ-cm-Wv. F¥n-cp-∂mepw CGST/ SGST
\nbaw 54 (6) mw hIp∏v {]Imcw Nne hn`m-K-ß-fnse
cPn-tÿUv \nIp-Xn-Zm-b-I¿ \S-Ønb iq\y \nc-°n-ep-
≈ kssπ-I-fpsS 90 % hsc-bp≈ XpI Xmev°m-en-I-
ambn do^≠p sNøm≥ Bh-iy-s∏-Sm-hp-∂-Xm-Wv. Cu
Xmev°m-enI do^-≠v, Adn-bn-∏p-In´n 7 Znh-k-Øn-\Iw
\¬tI-≠-Xm-Wv.
tNm.11. do^≠v XS™ph°m≥ Un∏m¿´p-sa‚n\v km[n-°ptam?
D. AsX, Xmsg ]d-bp∂ kml-N-cy-ß-fn¬ Un∏m¿´p-
sa‚n\v do^≠p XS-™p-sh-bv°m-hp-∂-Xm-Wv.
1). cPn-ÿ sNbvX hym]mcn dnt´-Wp-Iƒ ka¿∏n-®n-´n-
√m-sb-¶n¬, Ah ka¿∏n-°p-∂-Xp-h-sc˛
2). cPn-ÿ sNbvX \nIpXnZmb-I≥ Fs¥-¶nepw \nIp-
Xntbm ]en-itbm As√-¶n¬ ]ngtbm AS-bv°p-hm-\p-
≈Xv Fs¥-¶nepw A∏o¬ A[n-Imcntbm {S_yq-W¬
tImS-Xntbm tà sNbvXn-´n-s√-¶n¬ A{]-Im-c-ap≈
\nIpXn, ]eni As√-¶n¬ ]ng AS-bv°p-∂-Xp-h-sc˛
CGST/ SGST \nbaw 54 (10)(D) hIp∏v {]Imcw
do^≠p sNøm-hp∂ XpI-bn¬ \n∂pw AS-®n-´n-√mØ
\nIpXn XpI DNn-X-amb DtZym-K-ÿ\p hkqem°mhp-
∂-Xm-Wv.
3). do^≠p DØ-c-hn≥ta¬ A∏o¬ ka¿∏n-®n-cn-°p∂
tIkn¬ do^≠v A\p-h-Zn-°p-∂Xp sIm≠v IΩo-j-
W¿°v/ t_m¿Un\v \nIpXn hcp-am-\s - Ø {]Xn-Iq-ea
- mbn
_m[n-°pw F∂ A`n-{]m-b-ap-s≠-¶n¬ do^≠v XS™p
shbv°mw. (CGST/ SGST \nbaw 54 (11)˛mw hIp∏v)
tNm.12. CGST/ SGST \nbaw 54 (11)˛mw hIp∏v {]Imcw XS-™p-
sh-®n-cn-°p∂ do^≠v XpI-bn≥ta¬ \nIp-Xn-Zm-b-I\v
]eni \¬tI-≠-Xpt≠m?
D. A∏o¬ As√-¶n¬ a‰p \S-]Sn {Ia-߃ Imc-W-amWv
do^≠v XS™p sh®n-cn-°p-∂-sX-¶n¬, \nIpXn hnt[-
b\p e`n-t°≠ do^≠v XpIbv°p hn⁄m-]\w sNbvX
\nc°p {]Imcw ]en i \n¬tI-≠-Xp-≠v. (CGST/ SGST
\nbaw 54 (12) hIp∏v)
tNm.13. do^-≠n\v Ipd™ ]cn[n \n›-bn-®n-´pt≠m?

157
D. Bbncw cq]-bn¬ Ipd-hp≈ XpIbv°v do^≠v A\p-h-
Zn-°p-∂-X-√. (CGST/ SGST \nbaw 54 (14) hIp∏v)
tNm.14. ap≥]v \ne-\n-∂n-cp∂ \nb-a-{]-Imcw A¿l-X-bp≈
do^≠v Fßs\ \¬Ipw.?
D. ap≥]v \ne-\n-∂n-cp∂ \nb-a-{]-Imcw A¿l-X-bp≈
do^≠v B \nb-a-߃ {]Imcw Xs∂ ]W-ambn \¬Ip-
∂-XmWv. F∂m¬ C≥]p´v SmIvkv s{IUn‰mbn \¬Ip-
∂-X-√.
tNm.15. tcJ-Iƒ lmP-cm-°p-∂-Xn\v ap≥]v do^≠v \¬Imtam?
D. Nc-°p-If - p-sStbm tkh-\ß
- f
- p-sStbm iq\y\nc-°n-ep≈
kssπ-Iƒ \S-Øp∂ cPn-tÿUv \nIp-Xn-Zm-bI - \v sImSp-
t°≠ do^-≠ns‚ 90% XpI tcJ-Iƒ ]cn-tim-[n-°p-∂-
Xn\v apºv CGST/ SGST \nbaw 54 (6) ˛mw hIp-∏n¬ \n¿tZ-
in-®n-cn-°p∂ \n_-‘-\-Iƒ°pw \nb-{¥-W-߃°pw
hnt[-b-ambn \¬Im-hp-∂-Xm-Wv.
tNm.16. Ib-‰p-a-Xn-°p≈ do^≠v A\p-h-Zn-°p-∂-Xn\v ]Ww e`n-
°p-∂-Xn\v _m¶v tcJ (Bank realisation certificate- BRC)
lmP-cm-t°-≠-Xpt≠m?
D. Nc-°p-I-fpsS Ib-‰p-a-Xn-bn≥taep≈ do^-≠n-\m-sW-
¶n¬, do^≠v N´-߃, do^≠v ss¢an\v Bh-iy-s∏-Sp-
tºmƒ _m¶p tcJ (BRC) Hcp Ahiy tcJ-bmbn
\n¿t±in-°p-∂n-√. F∂m¬ tkh-\-ß-fpsS Ib-‰p-a-Xn-
bpsS Imcy-Øn¬ do^-≠n-\mbn At]-£n-°p-tºmƒ BRC
bpsS hni-Zmw-i-ßfpw \¬In-bn-cn-°-Ww.
tNm.17. Ib-‰p-a-Xn-bpsSbpw SEZ bqWn-‰p-Iƒ°p \¬Ip∂ hnX-
c-W-ß-fp-sSbpw taepw A\ymb t]m£W XXzw _m[-
I-amtWm?
D. iq\y-\n-c-°n-ep≈ kssπ-Iƒ°v (Ib-‰p-a-Xnbpw) SEZ
bqWn-‰p-Iƒ°v \¬Ip∂ kssπ F∂n-h-bn¬ Cu XXzw
_m[-I-a-√.
tNm.18. ""A\ymb t]m£W XXzw'' _m[-I-a-s√∂v Hcmƒ Fß-
s\-bmWv sXfn-bn-°p-∂Xv?
D. do^≠p XpI 2 e£-Øn¬ Xmsg-bm-sW-¶n¬ At]-
£-I≥ Xs‚ do^≠pw At]-£-tbm-sSm-∏w, AXp-ambn
_‘-s∏´ AS® \nIp-Xnbpw As√-¶n¬ a‰v GsX-¶nepw

158
 XpIbpw as‰m-cm-fnte°pw ssIam-dn-bn-´n-√ F∂p-≈X
- ns‚
tcJbpw sXfn-hp-Ifpw ka¿∏n-t°-≠-Xm-Wv. F¶nte
Abmƒ do^-≠n\v A¿l-\m-Iq. F∂m¬ do^≠v XpI
2 e£-Øn¬ A[n-I-am-sW-¶n¬ AXp-ambn _‘-s∏´v
AS® \nIpXn as‰m-cm-fn-te°pw ssIam-dn-bn-´n-√ F∂p-
≈-Xns‚ Nm¿t´¿Uv A°u-≠n‚ v \¬Inb k¿´n-^n-
°‰v \¬tI-≠-Xm-Wv.
tNm.19. \ne-hn¬ hm‰v ˛ CST \nb-a-{]-Imcw I®-hS Ib-‰p-a-Xn-
°m-c\v (sa¿®‚ v FIvkvt]m¿´¿) Hcp {]kvXm-h\
\¬In-t°m≠v \nIpXn AS-°msX Nc-°p-Iƒ hmßmw.
Cu kwhn-[m\w GST bn¬ D≠m-Iptam?
D. Aßs\ Hcp kwhn-[m\w GST bn¬ D≠m-hn-√. Ah¿
\nIpXn AS®v km[-\-߃ hmtß-≠Xpw CGST/ SGST
\nbaw 54 (3) hIp∏p {]Imcw D]-tbm-Kn-®n-´n-√mØ
C≥]p´v SmIvkv s{IUn‰v do^-≠mbn Ah-Im-i-s∏-tS-≠-
Xp-am-Wv.
tNm.20. \ne-hn¬ tI{μ FIvsskkv \nb-a-Øn¬ Ib-‰p-a-Xn-
°m¿°v Xocph AS®v C≥]p´v hmßp- ∂ Xn\pw
AXn≥ta¬ C≥]p´v SmIvkv FSp-°p-∂-Xn\pw Nc-°p-
Iƒ C≥]p´v SmIvkv s{IUn‰v D]-tbm-Kn®p Xocph AS®
Ib-‰p-aXn sNbvX tijw Ib-‰p-aXn sNbvX-h-bpsS
Xocph do^≠v sNøp-hm\pw km[n-°pw. Cu kwhn-[m\w
GST bnepw XpS-cptam?
D. AsX, IGST \nbaw 16˛mw hIp∏v {]Imcw Hcp cPn-
tÿUv \nIpXnZmb-I\v H∂p-In¬ Hcp t_m-≠n≥tatem
AtXm Gs‰-Sp-°¬ IØn≥tatem (letter of undertak-
ing) IGST AS-°msX Nc-°p-Itfm tkh-\-ßtfm Ib-
‰p-aXn sNøp-Ibpw AXn-\p-ta-ep≈ C≥]p´v SmIvkv
s{IUn-‰ns‚ do^-≠n-\mbn Ah-Im-i-s∏-Sp-Itbm As√-
¶n¬, IGST AS-®p-sIm≠v Nc-°p-I-fp-sStbm, tkh-\-ß-
fp-sStbm Ib-‰p-aXn sNøp-Ibpw AS® IGST bpsS do^-
≠n-\mbn Ah-Im-i-s∏-Sp-Itbm sNøm-hp-∂-Xm-Wv.
tNm.21. do^≠v e`n-°-W-sa∂v Bh-iy-s∏-´p-sIm-≠p≈ Adn-
bn∏v \¬Ip-∂-Xn\p≈ Imem-h[n F¥m-Wv.?
D. CGST/ SGST \nbaw hIp∏v 49 D]-h-Ip∏v 6 {]Imcw Ce-

159
 Ivt{Sm-WnIv Iymjv seUvP-dn¬ \n∂v do^≠v e`n-°p-
∂-Xn-\p≈ At]£ B \nIpXn Ime-b-f-hn¬ \¬Ip∂
dnt´-Wn-t\m-sSm∏w \¬Ip-Ibpw AXn-\p-ti-jw- B
hnhcw Adn-bn-t°-≠-Xp-am-Wv. F∂m¬ a‰p tIkp-I-fn¬
do^≠v \¬Ip-∂-Xns‚ hnhcw At]£ e`n®v 15 Znh-
k-Øn-\Iw F√m-X-c-Ønepw ]q¿Øn-bm°n At]-£-
Is\ Adn-bn-t°-≠-Xm-Wv.
tNm.22. Xmev°m-enI do^≠v \¬tI≠ ka-b-]-cn-[n F¥mWv?
D. CGST/ SGST \nbaw 54 ˛mw hIp∏v 6˛mw D]-hI
- p∏v {]Imcw
iq\y-\n-c-°n-ep≈ kssπ-I-fpsS do^≠v XpI-bpsS 90%
hsc do^-≠n-\p≈ At]£ e`n-®v 7 Znh-k-Øn-\Iw
]q¿Øn-bm°n Xmev°menI do^≠v A\p-h-Zn® hnhcw
Adn-bn-t°-≠-Xm-Wv.
tNm.23. do^≠v s¢bvan\p th≠n-bp≈ At]-£bv°v {]tXyI
t^m¿am‰v Dt≠m?
D. do^-≠n-\p≈ Hmtcm s¢bnapw GST RFD -1 F∂ ^md-
Øn-emWv ka¿∏n-t°-≠-Xv. F∂m¬ Ce-t{Œm-WnIv
Iymjv seUvP-dnse _me≥kns‚ do^-≠n-\p-th≠n
GSTR-3, GSTR-4 As√-¶n¬ GSTR-7 ¬ ka¿∏n-°p∂
amkw tXmdpw / ss{Xamkw tXmdpw ka¿∏n-°p∂
({]kvXpX ImesØ) dnt´-Wn-eqsS Bh-iy-s∏-Sm-hp-∂-
X-mWv.
tNm.24. do^≠v s¢bnw A\p-h-Zn-°p-∂-Xn\v {]tXyI t^m¿am‰v
Dt≠m?
D. _‘-s∏´ DtZym-K-ÿ≥, GST RFD-06 F∂ ^md-Øn-
eqsS Hcp DØ-c-hmbn do^≠v s¢bnw A\p-h-Zn-°m-hp-
∂-Xm-Wv. GST RFD-05 F∂ t^md-Øn-eqsS s]bvsa‚ v
AUvsshkv ]pd-s∏-Sp-hn-°p-Ibpw sNøp-∂p. AXn-\p-
tijw do^≠v XpI At]£Is‚ _m¶v A°u-≠n¬
s{IUn‰v sNøp-Ibpw sNøp-∂p.
tNm.25. do^≠v s¢bn-an¬ Fs¥-¶n¬ Ipd-hp-Iƒ D≠m-bm¬
F¥p kw`-hn-°pw.?
D. do^≠p s¢an-bn¬ Fs¥-¶nepw Ipd-hp-I-fp-s≠-¶n¬,
15 Znh-k-Øn-\Iw kqNn-∏n-®n-cn-°-Ww. _‘-s∏´ DtZym-
K-ÿ≥ Ipd-hp-Iƒ kqNn-∏n® GST,RFD 06 F∂ t^mdw

160
 tIma¨ t]m¿´¬ hgn ]pd-s∏-Sp-hn-°p-Ibpw Ipd-hp-I-
sf√mw ]cn-l-cn-®-Xn-\p-titjw do^≠v Bπn-t°-j≥
ka¿∏n-°-W-sa∂v Bh-iy-s∏-Sp-Ibpw sNø-Ww.
tNm.26. Imc-W-ß-sfm∂pw ImWn-°msX do^≠v s¢bnw \nc-
kn-°p-hm≥ km[n-°ptam?
D. C√. do^≠v s¢bnw A\p-h-Zn-°m≥ km[n-°n-√ F∂v
_‘-s∏´ DtZym-K-ÿ\v a\- n-em-bm¬ Form GST RFD-
08 ¬ At]-£-I\v Hcp t\m´okv ]pd-s∏-Sp-hn-°p-Ibpw
AXns‚ adp-]Sn 15 Znh-k-Øn-\Iw GST RFD 09 F∂
^md-Øn¬ ka¿∏n-°-W-sa-∂Xv Bh-iy-s∏-Sp-Ibpw
At]-£-Is‚ adp-]Sn ]cn-K-Wn-®-Xn\p tijw _‘-
s∏´ DtZym-Kÿ
- \v do^≠v s¢bnw kzoI-cn-°p-Itbm \nc-
kn-°p-Itbm sNøp-∂-Xns‚ DØ-chv GST RFD-06 F∂
^md-Øn-¬ am{Xw ]pd-s∏-Sp-hn-t°-≠-Xp-am-Wv.

161
162
\nIpXn Bh-iy-s∏-Sepw
hos≠-Sp-°epw

163
164
 \nIpXn Bh-iy-s∏-Sepw
hos≠-Sp-°epw

tNm.1. AS-°m-ØtXm Ipd-hmtbm AS-®-Xp-amb \nIp-Xn-Iƒ

AYhm sX‰mbn AYhm sX‰mbn XncnsI \¬Inb \nIp-
Xn-Iƒ AYhm sX‰mbn FSp-ØtXm D]-tbm-Kn-®tXm
Bb C≥]p´v SmIvkv, s{IUn‰v F∂nh XncnsI ]nSn-
°p-∂-Xn-\p≈ hIp-∏p-Iƒ GXmWv?
D. X´n∏v, ]qgvØn-h-∏v, sX‰mb hnhcw \¬I¬ F∂nh
Dƒs∏- S mØ tIkp- I - f n¬ 73˛mw hIp∏v {]Imcw
ssIImcyw sNøp-∂p. F∂m¬ X´n-∏v, ]qgvØn-h-∏v,
sX‰mb hnhcw \¬I¬ Dƒs∏´ tIkp-Isf hIp∏v
74˛Dw ssIIm-cyw sNøp-∂p.
tNm.2. \nIpXn AS-°m≥ _m≤y-X-s∏´ hy‡n°p Xs‚ \nIp-
Xnbpw ]en-ibpw hIp-∏v 73 {]Im-c-ap≈ ImcWw ImWn-
°¬ t\m´okv e`n-°p-∂X - n\p apºv AS-bv°p-hm≥ km[n-
°ptam?
D. Xo¿®-bm-bpw. CØ-cw kμ¿`-ß-fn¬ A[n-Im-c-s∏´
DtZym-K-ÿ\v t\m´okv \¬Im≥ km[n-°n-√.
tNm.3. hIp∏v 73 {]Im-c-ap≈ ImcWw ImWn-°¬ t\m´okv
e`n® hy‡n t\m´okv e`n-®-Xn\p tij-w ]eni Dƒs∏-
sS-bp≈ XpI AS-®m¬ {]kvXpX t\m´o-kn¬ hn[n
{]Jym-]n-t°-≠-Xp-t≠m?
D. hIp∏v 73 (8) {]Imcw t\m´okv e`n® hy‡n, t\m´okv
e`n®v 30 Znh-k-Øn-\p-≈n¬ ]eni klnXw \nIpXn AS-

165
 bv°p-I-bm-sW-¶n¬ bmsXmcp hn[ ]ngbpw D≠m-Ip-∂-
X-√. IqSmsX t\m´o-kn¬ ]d-™Xp {]Im-c-ap≈ \S-]-
Sn-Iƒ Ah-km-\n-®-Xmbn IW-°m-°p-Ibpw sNøpw.
tNm.4. ImcWw ImWn-°¬ t\m´okv \¬Ip-hm-\p≈ {]k‡
XobXn F¥mWv?
D. (1). 73 ˛mw hIp-∏nse tIkp-I-fn¬ (X´n-∏v, ]qgvØn-h-∏v,
sX‰mb hnhcw \¬I¬ F∂o tIkp-IsfmgnsI) \nb-
a-{]-Im-c-ap≈ hm¿jnI dnt´-Wp-Iƒ ka¿∏n-®n-´p≈
kμ¿`-Øn¬ dnt´¨ ka¿∏n® Xob-Xn-bmWv {]k‡n
Xob-Xn. hm¿jnI dnt´¨ ka¿∏n-t°≠ XobXn apX¬
aq∂v h¿j-Øn-\Iw ImcWw ImWn-°¬ t\m´o-kns‚
hn[n Xo¿∏m-t°≠ Imem-h-[n°p aq∂p amk-sa-¶nepw
ap≥Iq-dmbn ImcWw ImWn-°¬ t\m´okv ]pd-s∏-Sp-hn-
t°-≠-Xm-Wv. hIp∏v 73 (2&10).
(2). 74 ˛mw hIp-∏nse tIkp-I-fn¬ X´n-∏v, ]qgvØn-h-bv∏v,
sX‰mb hnhcw \¬I¬ F∂nh Dƒs∏-Sp∂ tIkp-I-
fn¬ \nb-a-{]-Imcw hm¿jnI dnt∏m¿´v ka¿∏n-t°≠
XobXn apX-emWv {]k‡ XobXn IW-°m-°p-∂-Xv.
hm¿jnI dnt´¨ ka¿∏n-t°≠ XobXn apX¬ 5 h¿j-
Øn-\Iw ImcWw ImWn-°¬ t\m´o-kns‚ hn[n Xo¿∏m-
t°-≠-Xm-Wv. hn[n Xo¿∏m-t°≠ Ime-b-f-hn\v Bdp-
amkw apsº-¶nepw ImcWw ImWn-°¬ t\m´okv ]pd-
s∏-Sp-hn-t°-≠-XmWv. (hIp∏v 74 (2&10))
tNm.5. tIkp-If - n¬ hn[n ]d-bp-∂X
- n-\p≈ ka-b]
- c
- n[nbpt≠m?
D. (1). 73 ˛mw hIp∏v {]Im-c-ap≈ tIkp-I-fn¬ (X´n∏v,
]qgvØn-h-bv∏v, sX‰mb hnhcw \¬I¬ F∂nh Hgn-sI-
bp≈ tIkp-I-fn¬) hn[n ]d-bp-∂-Xn-\p≈ kab ]cn[n
hm¿jnI dnt´¨ ka¿∏n® XobXn apX¬ 3 h¿j-Øn-
\p-≈n¬ BWv. (hIp∏v 73 (10)).
(2). 74 ˛mw hIp∏v {]Im-c-ap≈ tIkp-I-fn¬ (X´n∏v,
]qgvØn-h-bv∏v, sX‰mb hnhcw \¬I¬ F∂nh Dƒs∏-
Sp∂ tIkp-I-fn¬) hm¿jnI dnt´¨ ka¿∏n-t°-≠-
Xmb Znhkw apX¬ 5 h¿j-Øn-\p-≈n¬ hn[n {]kvXm-
hn-®n-cn-°-Ww. hIp∏v 74 (10).
tNm.6. X´n-∏v, ]qgvØn-h-bv∏v, sX‰mb hnhcw \¬I¬ F∂n-h-

166
 bn≥ta¬ \nIpXn AS-°m≥ _m≤y-X-s∏´ hy‡n°v
t\m´okv e`n-°p-∂-Xn\v ap≥]v Bh-iy-s∏´ XpI ]en-
i-tbm-sSm∏w AS-®m¬ tIkn¬ \n∂pw Hgn-hm-°-s∏-Sp-
tam?
D. AsX. t\m´okv e`n-°p-∂-Xn\v ap≥]v, \nb-a-{]-Imcw
\nIpXn AS-°m≥ _m≤y-X-s∏´ hy‡n°v kzbw IW-
°m-°n-b-tXm, Npa-Ø-s∏-Sp-Ønb DtZym-K-ÿ≥ IW-°m-
°n-btXm Bb \nIp-Xnbpw ]en-ibpw 15% ]ngbpw
Dƒs∏sS AS-bv°m-hp∂XmWv. A{]-Imcw AS-°p∂
\nIpXn°v t\m´okv \¬tI-≠-Xn-√. hIp∏v 74 (6).
tNm.7. hIp∏v 74 {]Imcw t\m´okv ]pd- s ∏- S p- h n- ° p- I bpw,
t\m´okv e`n® hy‡n AXn-\p-tijw XpI AS-®m¬,
{]kv X pX t\m´o- k n≥ta¬ hn[n {]kv X m- h n- t °- ≠ -
Xpt≠m?
D. hIp∏v 74 D]-h-Ip∏v 1 {]Imcw \nIpXn AS-t°≠
hy‡n°p t\m´okv Ab- ° p- I bpw t\m´okv e`n®
hy‡n t\m´okv In´n 30 Znh-k-Øn-\p-≈n¬ \nIp-Xnbpw
]en-ibpw \nIp-Xn-bpsS 25% Xpey-amb XpI ]ngbpw AS-
®m¬ t\m´o-kn¬ ]d™ {]Im-ca - p≈ F√m \S-]S- n-Ifpw
Ah-km-\n-®-Xmbn IW-°m-°pw.
tNm.8. 74 mw hIp∏v {]Im-c-ap≈ t\m´o-kn≥ta-ep≈ hn[n
{]Imcw \nIp-Xnbpw ]ngbpw AS-°m≥ _m≤y-X-s∏´
hy‡n°p Ipd-™-\n-c-°n-ep≈ ]ng AS-°p-hm≥ Ah-
k-c-ap-t≠m?
D. hIp∏v 74 (11) {]Im-c-ap≈ hn[n e`n-® XobXn apX¬ 30
Znh-k-Øn-\Iw \nIp-Xnbpw ]en-ibpw, \nIp-Xn-bpsS 50%
]ng klnXw AS-®m¬ B \nIpXnbpsS taep≈ F√m
\S-]-Sn-Ifpw Ah-km-\n-®-Xmbn IW-°m-°pw.
tNm.9. hIp∏v 73,74 {]Imcw t\m´okv ]pd-s∏-Sp-hn-°p-Ibpw
F∂m¬ ]d™ ka-b-Øn-\Iw hn[n {]kvXm-hn®v DØ-
chv Cd-°n-bn-´n-√m-sb-¶n¬ F¥v kw`-hn-°pw.?
D. CØcw hIp-∏p-Iƒ {]Imcw \n¿±n„ Ime-b-f-hn-\Iw
hn[n ]d-bmØ ]£w {]kvXpX t\m´okv XpS¿\-S-]-Sn-
I-fn-√msX Ah-km-\n-®-Xmbn IW-°m-°-s∏-Sp-∂-Xm-bn-
cn-°pw. (hIp∏v 75(10))

167
tNm.10. Hcp hy‡n as‰mcp hy‡n-bn¬ \n∂pw \nIp-Xn-bmbn
]nSn-°p∂ XpI k¿°m-cn\v AS-°m-Xn-cp-∂m¬ F¥mWv
kw`-hn-°pI?
D.- Hmtcm hy‡nbpw Xs‚ kssπ \nIpXn _m[-I-a-s√-
¶n¬ t]mepw \nIpXn P\-Øn¬ GsX-¶nepw XpI
thsdm-cm-fn¬ \n∂pw ]ncn®n´p-s≠-¶n¬ B XpI tI{μ,
kwÿm\ k¿°m-cpIƒ°v AS-bvt°-≠-Xm-Wv. ]nSn®
XpI AS-®n-s√-¶n¬, B XpIbpw AXn\p Xpey-amb
XpI ]ng-bmbpw Xncn®p ]nSn-°m≥ Npa-X-e-s∏´ DtZym-
K-ÿ\v ImcWw ImWn-°¬ t\m´okv ]pd-s∏-Sp-hn-°mw.
(hIp∏v 76 (1 & 2))
tNm.11. hIp∏v 76 (1) \v hncp-≤-ambn Hcp hy‡n \nIp-Xn-bmbn
]ncn® XpI AS-°m-Xn-cp-∂m¬ XpS¿\-S-]-Sn-Iƒ Fs¥-
s°-bm-Wv.?
D. Imc-Ww ImWn-°¬ t\m´okv \¬In-b-Xn\p tijw
kzm`m-hn-I - \oXn F∂ XXzw A\p-k-cn®v t\m´okv ]pd-
s∏-Sp-hn®v Hcp h¿j-Øn-\Iw hn[n {]kvXm-hn®v DØ-
chv Cd-t°-≠-Xm-Wv. (hIp∏v 76 (2˛6))
tNm.12. \nIpXn ]ncn-®-Xn-\p-tijw k¿°m-cn-te°v AS-°mØ
tIkp-I-fn¬ hIp∏v 76 {]Imcw t\m´okv \¬Ip-∂-Xn\v
ka-b-]-cn[n Dt≠m?
D. C√. C{]-Im-c-ap≈ tIkp-I-fn¬ ka-b-]-cn[nbn√m-sX,
t\m´okv \¬Im-hp-∂-Xm-Wv.
tNm.13. A[n-Im-c-s∏´ DtZym-K-ÿ\v \nIpXn hkq-em-°m≥ \nb-
a-{]-Im-c-ap≈ coXn-Iƒ Fs¥m-s°-bmWv?
D. a. \nIpXn AS-°m≥ _m≤y-X-s∏´ Bƒ°v ]Ww
sImSp-°p-hm-\p≈ XpI-bn¬ \n∂pw In´m-\p≈ XpI
Ingn®v \¬Im-hp-∂-Xm-Wv.
b. AØcw hy‡n-I-fpsS ssIh-i-ap≈ Nc-°p-Iƒ
hnev ° p- I tbm XS- ™ p- shbv ° p- I tbm sNbv X p
sIm≠v hkq-em-°m-hp-∂-Xm-Wv.
c. \nIpXn AS-°m≥ _m≤y-X-s∏´ Bƒ°v Ct∏mƒ
]Ww \¬Ip-hmt\m `mhn-bn¬ ]Ww \¬Ip-hmt\m
D≈ hy‡-Iƒ°v As√-¶n¬ \nIpXn AS-°m≥
_m≤y-Xs - ∏´ BfpsS ]Ww Ct∏mƒ, ssIhiw h®n-

168
 cn-°p∂ As√-¶n¬, `mhn-bn¬ ssIhiw hcm≥
km[y-Xb - p≈ hy‡n-If - n¬ \n∂pw hkq-em°n tI{μ
kwÿm\ k¿°m-cn\v s{IUn‰v sNbvXv Ab-°m-hp-
∂-Xm-Wv.
d. AØcw hy‡n-Iƒ ssIhiw h®n-cn-°p∂ Nen-
°p-∂tXm Nen-°m-ØtXm Bb hkvXp-h-I-Iƒ,
\nIpXn AS®p Xocp-∂-Xp-hsc I≠p-sI-´m-hp-∂-
XmWv. AS-°p-hm-\p≈ XpI 30 Znh-k-Øn-\p≈n¬
AS-°m-Xn-cp-∂m¬ {]kvXpX hkvXp-hI - I
- ƒ hn¬°p-
hm\pw hn‰p-h-chp XpI-bn¬ \n∂v AS-°p-hm-\p≈
XpIbpw hn¬∏-\-°p≈ sNehpw hkq-em-°m-hp-∂-
Xm-Wv.
e. \nIpXn \¬Im≥ _m≤y-X-s∏´ Bƒ°v kz¥-ambn
`qan D≈tXm Abmƒ Xma-kn-°p-∂tXm Bb {]tZ-
isØ Pn√m If-IvS¿°v IpSn-»nI XpI ImWn®v Hcp
k¿´n-^n-°‰v \¬tI-≠-Xm-Wv. AXn\v ta¬ Pn√m
If-IvS¿ dh\yq dn°-hdn \S-]-Sn-Iƒ Bcw-`n-t°-≠-
Xm-Wv.
f. aPn-kvt{S-‰n\v At]£ \¬Ip-∂-Xn-eqsS hkq-em-
t°≠ XpIbpw ]ngbpw CuSm-°m-\p≈ \S-]-Sn-Iƒ
kzoI-cn-°pw.
g. GST \nbaw As√-¶n¬ GsX-¶nepw N´-߃ AtXm
\n_-‘-\-Iƒ aptJ\ t_m≠v As√-¶n¬ at‰-sX-
¶nepw C≥kv{Sp-sa‚ v \n¿_-‘n-∏n®p Xøm-dm-°p-I.
h. CGST bnse IpSn-»nI SGST IpSn-»nIbmbpw SGST
IpSn-»nI CGST IpSn-»n-I-bmbpw hkq-em-°m-hp-∂-Xm-
Wv.
tNm.14. AS-bv°p-hm-\p≈ \nIpXn KUp-°-fmbn AS-bv°p-hm≥
A\p-h-Zn-°ptam?
D. AØ-c-Øn-ep≈ GsX-¶nepw At]£ kzoI-cn-®m¬,
kzbw \n¿Æ-bn® \nIpXn HgnsI, as‰√mw 24 ¬ Ihn-
bmØ amk KUp-°-fmbn AS-bv°p-hm≥ IΩo-j-W¿
As√-¶n¬ No^v IΩo-j-W¿°v, \n¿t±-in-°-s∏´ \nb-
{¥-W-߃°pw hyhy-ÿ-Iƒ°pw hnt[-b-ambn A\p-hn-
Zn-°m-hp-∂-Xm-Wv. Cßs\ AS-bv°p∂ KUp-°ƒ°v

169
 hIp∏v 50 ¬ ]d-bp∂ {]Imcw ]eni AS-t°-≠-Xm-Wv.
GsX-¶nepw kml-N-cy-Øn¬ Hcp KUp AS-bv°p-hm≥
apS°w hcp-Øn-bm¬, _m°n \¬tI-≠-XpI apgp-h\pw
as‰mcp t\m´okv \¬ImsX hkq-em-°m-hp-∂-Xm-Wv.
tNm.15. A∏oentem ]p\¿ \n¿Æ-b-Øn-tem, \nIpXn _m≤yX
Db¿Ø-s∏-´m¬, hkq-em-°m≥ F¥p \S-]Sn kzoI-cn-
°pw.?
D. ]p\¿ \n¿Æ-bn-®-t∏mƒ D≈ A[nI _m≤y-Xbv°v
Unam‚ vt\m-´okv \¬tI-≠Xv Bh-iy-am-Wv. t\csØ
\n¿Æ- b n® _m≤yX \ne- \ n¬°p- I bpw {]kv X pX
_m≤yX Xncn®p ]nSn-°m-\p≈ \S-]-Sn-Iƒ XpS-cp-Ibpw
sNømw.
tNm.16. \nIp-Xn-hn-t[b hy‡n Xs‚ \nIpXn _m≤yX \ne-
\n¬°p-tºmƒ Xs∂ _nkn-\ v as‰m-cmƒ°v ssIam‰w
sNbvXm¬ \nIpXn _m≤y-Xbv°v F¥p kw`-hn-°pw.?
D. \nIpXn AS-°m≥ _m≤y-X-s∏´ Hcp hy‡n Xs‚
_m≤y-X°v \ne-\n¬°p-tºmƒ Xs∂ ams‰m-cmƒ°v
ssIam‰w sNbvXm¬ ssIam‰w sNbvX hy‡nbpw, e`n®
hy‡nbpw ssIam‰w sNøp∂ \nIp-Xn°v ]en-ibpw
]ngbpw klnXw {]tXy-I-amtbm Hcp-ant®m AS-bv°m≥
_m≤y-ÿ-cm-Wv. CXp-kw-_-‘n® \nIpXn \n¿Æbw
ssIam-‰-Øn\v apºm-tWm, \S-Øn-b-sX-∂Xv {]k-‡-a√.
tNm.17. Hcp Iº\n (\nIpXn hnt[b hy‡n) AS-®p-]q-´n-bm¬
\ne-hn-ep≈ \nIpXn _m≤y-X°v F¥p-kw-`-hn-°pw.?
D. Hcp Iº\n AS®v sI´p∂ ka-b-Øv, BkvXn-Iƒ
hmßm≥ \nb-an-°-s∏´ kzoI¿Ømhv (enIzn-tU-‰¿)
Xs‚ \nb-a-\Øn-s\-°p-dn-®p≈ Adn-bo∏v ap∏Xv Znh-k-
Øn-\Iw IΩo-j-Wsd Adn-bn-t°-≠-Xm-Wv. Adn-bn∏v
e`n-®-bp-S≥ IΩo-j-W¿ \nIpXn _m≤yX hkq-em-°m-
\p≈ XpI 3 amk-Øn-\Iw enIzn-tU-‰sd Adn-bn-t°-≠-
Xm-Wv.
tNm.18. Iº\n AS-®p-]q-´n-bm¬ Iº-\n-bpsS Ub-d-IvS¿amcpsS
(\nIpXn hnt[b hy‡n) _m[yX F¥mWv?
D. Hcp ss{]h‰v Iº- \ n- b mWv AS- ® p- ] q- ´ q- ∂ - s X- ¶ n¬,
AS®p]q-´p-∂-Xn\v ap≥t]m, AXn-\p-ti-jtam IW-°m-

170
 °p∂ \nIpXn _m[yX a‰p _m[y-X-Iƒ°v {]kvXpX
_m[y-XI - ƒ \ne-hn-en-cp∂ Ime-bf
- h
- nse Ub-dI
- vS¿am¿
H∂nt®m {]tXy-I-amtbm _m[y-X-s∏-´-h¿ BIp-∂-Xm-
Wv. GsX-¶nepw Ub-d-IvS¿ Xs‚ Ah-K-W\ sImt≠m
ISa \n¿Δ-ln-°m-Xn-cn-°¬ sImt≠m A√ {]kvXpX
_m[yX F∂v IΩo-j-W¿°v t_m[y-s∏-´m¬ {]kvXpX
Ub-d-IvS¿ _m[y-X-bn¬ \n∂pw Hgn-hm-Ip-∂-Xm-Wv.
tNm.19. ]¶m-fnØ _nkn-\- n¬ (\nIpXn hnt[b hy‡n) D≈
]¶m-fn-Iƒ°v \nIpXn _m[y-X-bn¬ D≈ _m[yX Fß-
s\-bm-Wv.?
D. F√m ]¶m-fn-Ifpw H∂nt®m {]tXy-I-amtbm \nIpXn
_m[y-Xbv°v ]en-ibpw ]ngbpw Dƒs∏sS _m[y-X-s∏-
´-h¿ BIp-∂-Xm-Wv. GsX-¶nepw Hcp ]¶mfn hnc-an-°p-
∂p-s≠-¶n¬ {]kvXp-X-hn-hcw FgpXn Xøm-dm-°nb
t\m´okv aptJ\ IΩo-j-Wsd Adn-bn-t°-≠-Xm-Wv.
Aßs\ Adnbn®m¬ hnc-an-°p∂ Xob-Xn-h-sc-bp≈
_m[yX am{Xta hnc-an-°p∂ ]¶m-fn-°p-≈-q. F∂m¬
hnc-an®v Hcp amk-Øn-\Iw Adn-bn-°mØ ]£w hnc-an-
°p∂ ]¶m-fn-bpsS _m[yX IΩo-j-W-sd Adn-bn-°p-
∂-Xp-hsc XpS-cp-∂-Xm-Wv.
tNm.20. Hcp ssa\-dmb hy‡n-bpsS / Ignhn-√mØ hy‡n-bpsS
_nkn-\ v Hcp GP‚ v As√-¶n¬ c£-I¿Ømhv As√-
¶n¬ \nIpXn _m[yX Fß-s\-bmWv?
D. Hcp ssa\-dmb hy‡n-bpsS / Ign-hn-√mØ hy‡n-bpsS
_nkn-\ v Hcp GP‚ v As√-¶n¬ c£-I¿Ømhv As√-
¶n¬ {SnÃn aptJ\ \S-Ø-s∏-Sp-I-bm-sW-¶n¬ \nIpXn
_m[yX ]en-ibpw ]ngbpw klnXw {]kvXpX GP‚ v
/c£-I¿Ømhv / {SÃn-bpsS Iøn¬ \n∂pw CuSm-°p-
∂-Xm-Wv.
tNm.21. Hcp \nIpXn hnt[b hy‡n-bpsS FtÉv tImSXn
\ntbm-Kn-®-h-cpsS \nb-{¥-W-Øn¬ BsW-¶n¬ F¥p-
kw-`-hn-°pw.?
D. \nIp-Xn, ]eni As√-¶n¬ ]ng sImSp-t°-≠X - mb _nkn-
\- ns‚ \nIpXn hnt[b hy‡n-bpsS FtÉv tImSXn
\ntbm-Kn® {SÃns‚ / AUvan-\n-kvt{S-‰¿ / dnko-h¿ `c-
W- Ø n¬ BsW- ¶ n¬ \nIpXn ]en- i bpw ]ngbpw
Dƒs∏sS \nIpXn hnt[b 171 hy‡n-bn¬ \n∂pw Int´≠
172
 Nc-°p-tk-h\ \nIpXn
\nb-a-Ønse 16 A∏o¬,
Ah-tem-I-\w,
]p\-c-h-tem-I-\w.

173
174
Nc-°p-tk-h\ \nIpXn \nb-a-Ønse 16
A∏o¬, Ah-tem-I-\w,
]p\-c-h-tem-I-\w.
tNm.1. GsX-¶nepw Hcp hy‡n°p X\n°v FXn-sc-bp≈ Hcp
DØ-c-hn-t\m, Xo¿∏nt\m A∏o¬ \¬Ip-hm≥ Ah-Im-
i-apt≠m?
D. D≠v. GST \nbaw 107 ˛mw hIp∏v {]Imcw Hcp hy‡n°v
X\n-s°-Xn-sc-bp≈ Hcp DØ-ch - nt\m Xo¿∏nt\m A∏o¬
\¬Ip-hm≥ Ah-Im-i-ap-≠v. ]s£ hn[n \n¿Æ-bn-°p-
hm≥ A[nIm-c-ap-≈-h¿ ]pd-s∏-Sp-hn® Hcp DØ-c-thm,
Xo¿t∏m Bbn-cn-°Ww CXv.
F∂m¬ 121 ˛mw hIp-∏n¬ {]Xn-]m-Zn-®n-cn-°p∂
Nne DØ-c-hp-Iƒ°pw Xo¿∏p-Iƒ°pw CXv _m[-I-a-√.
tNm.2. A∏-te‰v AtXm-dn-‰n°p apºmsI A∏o¬ ^b¬ sNøp-
∂-Xn-\p≈ ka-b-]-cn[n F¥mWv?
D. DØ-chv As√-¶n¬ Xocp-am\w ssI∏-‰nb XobXn apX¬
aq∂p amkw hsc ]cm-Xn-°m-c-\p-th≠n kab ]cn[n
\nP-s∏-Sp-Øn-bn-cn-°p-∂p. Cu Imem-h-[n-°Iw F√m \S-
]-Sn-Ifpw ]q¿Øn-bm-°p-Ibpw A∏-te‰v AtXm-dn-‰n°v
(AA) apºmsI A∏o¬ ka¿∏n-®n-cn-°-Ww.
tNm.3. A∏o¬ ka¿∏n-°p-∂-Xn\v Ime-Xm-akw hcp-Øn-bm¬
am∏p- s Im- S p- ° m≥ A∏- t e‰v AtXm- d n- ‰ n°v A[n-
Imcapt≠m?
D. AsX, aXn-bmb Imc-W-ß-fp-sS ASn-ÿm-\-Øn¬ A∏-
te‰v AtXm-dn‰n°v Hcp \n›nX (3/6) Imem-h-[n-bn¬
\n∂v Hcp amk-tØbv°v IqSn \o´n \¬Im-hp-∂-Xm-Wv.
175
 (hIp∏v 107 D]-h-Ip∏v 4)
tNm.4. A∏o¬ At]-£b - n¬ {]Xn-]m-Zn-®n-´n-√mØ hmZ-ap-Jß - ƒ
]n∂oSv D∂-bn-°p-∂-Xn-\p≈ A\p-hmZw \¬Im≥ AA
bv°v A[n-Im-c-apt≠m?
D. AsX, a\-∏q¿Δ-a-√m-Ø, hogvN-Iƒ bp‡nln-X-sa-¶n¬
AUo-j-W¬ {Ku≠p-I-fmbn A\p-h-Zn-°p-∂-Xn-\p≈
A[n-Imcw AA bv°v D≠v.
tNm.5. A∏- t e‰p AtXm- d n- ‰ n- b psS (F F) DØ- c - h p- I ƒ
B¿s°m-s°-bmWv \¬tI-≠-Xv.?
D. l¿Pn-°m-c-\pw, DØ-c-hn-d-°nb A[n-Im-cn-°pw, CGST /
SGST /UTGST IΩo-jW - ¿am¿°pw, A∏o¬ DØ-ch - p-Ifpw
]I¿∏p-Ifpw (F F) \¬tI-≠-Xm-Wv.
tNm.6. F F bv°p apºmsI \¬Ip∂ Hmtcm A∏o-en-s\m-
∏hpw \¬tI-≠-Xm-bn-´p≈ ap≥Iq¿ \nt£]w (Pre- de-
posit) F{X-bm-Wv.?
D. l¿Pn-°m-c≥ kΩ-Xn® DØ-chv {]Im-c-ap≈ \nIpXn,
]en-i, ss^≥, ]ng F∂n-h-bpsS apgp-h≥ XpIbpw
A∏oepw ka¿∏n-°m-\n-cn-°p∂ \nIpXn X¿°-hp-ambn
_‘-s∏´ _m°n-Xp-I-bpsS 10% hpw.
tNm.7. IqSp-X¬ XpI ap≥Iq¿ \nt£-]-ambn kzoI-cn-°p-∂-Xn-
\p≈ DØ-c-hn-d-°m≥ A∏-te‰v AtXm-dn-‰n-tbmSv At]-
£n-°p-hm≥ Un∏m¿´p-sa‚n\v km[n-°ptam?
D. C√.
tNm.8. _m°n XpI XncnsI ]nSn-°p-∂-Xns\ kw_-‘n-®p≈
am¿§-߃ F¥mWv?
D. hIp∏v 107 (7) {]Imcw apI-fn¬ ]d™ {]Im-c-ap≈
ap≥Iq¿ \nt£]w AS- ° p∂ ]£w, _m°n XpI
XncnsI ]nSn-°p-∂Xv tà sNbvX-Xmbn IW-°m-°p-∂p.
tNm.9. {]Ya A∏-te‰v A[n-Im-cn°v Hdn-Pn-\¬ A[n-Im-cn-bpsS
DØ-c-hp-I-fn¬ hn[n-®n-´p≈ Uyq´n, ss^¬, s]\m¬´n
apX-embh Ipd®v \¬Ip-∂-Xnt\m D≈ A[n-Imcw
Dt≠m?
D. l¿Pn-°m-c\v ImcWw ImWn-°p-hm≥ \nb-a] - c
- a
- mb Ah-
kcw \¬Inb tijw BkvXn I≠p-sI-´p-∂-Xn\v ]Ic-
ambn ^otkm, ]ng-tbm, Db¿Øn \n›-bn-°p-∂-Xn\pw

176
 do^-≠v, C≥]p´v SmIvkv s{IUn‰v F∂nh Ipd-®p \¬Ip-
∂-Xn-\p≈ A[n-Imcw F F bv°v D≠v. (hIp∏v 98 (10)
˛se BZy t{]m, sshtkm!)
Uyq´n Db¿Øn \n›-bn-°p∂Xn\pw sX‰mb coXn
D]-tbm-Kn-®p≈ C≥]p´v SmIvkv s{IUn‰v X¿°-ß-fn¬
Xocp-am\w FSp-°p-∂-Xn\v ap≥]v A∏-te‰v A[n-Imcn
C°m-cy-߃ ImWn-®p-sIm≠v l¿Pn-°m-c\v Hcp ImcWw
ImWn-°¬ t\m´okv \¬tI-≠-Xpw, hIp∏v 73 ˛tem
74˛tem ]d-™n-cn-°p∂ {]Imcw \n›nX ka-b-Øn-\p-
≈n¬ Xocp- a m- \ - s a- S p- t °- ≠ - X mWv (hIp∏v 107 (11)
2˛masØ t{]m sshtkm).
tNm.10. GsX-¶nepw Imc-W-Øm¬ hn[n-]-d-bp∂ A[n-Im-cn-°v
tIkv XncnsI \¬Im-\p≈ A[n-Imcw F F bv°v (A
A) Dt≠m?
D. C√.. In´nb A∏o-en≥ta¬ Bh-iy-amb ]cn-tim-[-\-
Iƒ \S-Øn-b-Xn\p tijw AXv \oXnbpw \ymb-hp-am-
sW∂v D∏n®p Ign-™m¬ A A bv°v AXn≥ta¬ DØ-
chv ]pd-s∏-Sp-hn-°p-Itbm Xocp-am\w FS-°p-Itbm sNøm-
hp-∂-Xm-Wv. F∂m¬ Xocp-am\w As√-¶n¬ DØ-chv ]pd-
s∏-Sp-hn® A[n-Im-cn°v B tIkv XncnsI sd^dp
sNøm≥ ]mSn√sb∂v hIp∏v 107 (11) {]tXyIambn ]cm-
a¿in-°p-∂p.
tNm.11. Iogp-tZym-K-ÿ-cpsS DØ-c-hp-Iƒ sX‰m-sW∂v t_m≤y-
s∏-´m¬ CGST / SGST A[n-Im-cn-Iƒ°v Ah ]p\-]-cn-
tim-[n-°p-hm≥ Ign-bptam?
D.- CGST/ SGST \nbaw hIp∏v 2 D]-h-Ip∏v 99 {]Imcw ]p\-
]-cn-tim-[n-°p-hm-\p≈ A[n-Imcw Cu \nb-a{- ]-Imcw \nb-
an-®tXm G¬∏n-®tXm Bb A[n-Im-cn-Iƒ°v D≠v.
CØcw A[n-Im-cn-Iƒ°v Xß-fpsS Iogp-tZym-Kÿ - ¿ ]pd-
s∏-Sp-hn® DØ-c-hp-Iƒ Bh-iy-s∏-Sm\pw ]cn-tim-[n-°p-
hm\pw \nb-a-Ønse 108 ˛mw hIp∏v {]Imcw A[n-Imcw
\¬In-bn-´p-≠v. DØ-c-hp-Iƒ ]cn-tim-[n® tijw Ah
\nba hnt[-b-a-s√∂pw sX‰m-sW∂pw t_m≤y-s∏-´m¬
_‘-s∏-´h - ¿°v adp-]Sn t_m[n-∏n-°p-hm\p≈ Ah-kcw
\¬In Ah-tem-I\w sNbvX tijw t\cp-Ø-chv ]pd-

177
 s∏-Sp-hn-°m-hp-∂-Xm-Wv.
tNm.12. CGST/ SGST A[n-Im-cn-Iƒ°v (Revisional authority) Iogp-
tZym-K-ÿ-cpsS DØ-c-hp-Iƒ ac-hn-∏n-°m≥ Ign-bp-tam?
D. Ign-bpw.
tNm.13. apI-fn¬∏d™ dnhn-jW - ¬ A[n-Imcw \S-∏m-°p-∂X - n¬
GST bpsS Iogn-ep≈ dnhn-j-W¬ A[n-Im-cn°v Fs¥-
¶nepw {]Xn-_-‘-߃ Dt≠m?
D. D≠v. dnhn-j-W¬ AtXm-dn‰n Xmsg-∏-d-bp∂ DØ-c-hp-
Iƒ ]p\-]-cn-tim-[n-°m≥ ]mSn-√.
a. hIp∏v 107 As√-¶n¬ hIp∏v 112 As√-¶n¬ hIp∏v
117 As√-¶n¬ hIp∏v 118 {]Imcw A∏o¬ sImSp-Øn-
´p≈ tIkp-I-fn≥ta-ep≈ DØ-c-hv.
b. ]p\-]-cn-tim-[n-°m≥ Dt±-in-°p∂ DØ-chv ]m m°n
hIp∏v 107 (2) {]Im-c-ap≈ Ime-b-fhv ]q¿Øn-bmImXn-
cn-°p-Ibpw As√-¶n¬ DØ-chv ]m m°n 3 h¿jw
Ign™ kμ¿`-ß-fn-epw.
c. Cu hIp∏v {]Imcw dnhn-j-\p-th≠n ap≥]v ]cn-K-Wn®
DØ-c-hm-sW-¶n¬˛
tNm.14. GsX√mw Ah-k-c-ß-fn-emWv {Sn_yq-W-ep-Iƒ°v A∏o-
ep-Iƒ X≈n-°-f-bp-∂-Xn-\p≈ A[n-Imcw D≈Xv?
D. CØcw A∏o-ep-If - n¬ Xmsg-∏d
- b
- p-∂h
- b
- n¬ GsX-¶nepw
Dƒs∏-´n-´p-s≠-¶n¬ ˛
a. \nIpXn XpI, C≥]p´v SmIvkv s{IUn‰v As√-¶n¬.
b. \nIpXn hyXymkw C≥]p´v SmIvkv hyXymkw As√-
¶n¬
c. DØ-chv {]Imcw IW-°m-°nb ss^¬, ^okv, ]ng
apI-fn¬ ]d™Xn¬ GsX-¶nepw 50,000 cq]bn¬ Ipd-
hm-sW-¶n¬ AØcw A∏o-ep-Iƒ Xnc-kvIc - n-°p-hm-\p≈
hnth-N-\m-[n-Imcw {So_yq-W-ep-Iƒ°p-≠v. (GST \nbaw
hIp∏v 112 (2))
tNm.15. {So_yq-W¬ apºmsI A∏o¬ ^b¬ sNøp-∂-Xn-\p≈
ka-b-]-cn[n F¥mWv?
D. A∏o¬ \¬Ip-hm-\p≈ DØ-chv ssI∏-‰nb Znhkw
apX¬ 3 amk- Ø n- \ Iw {Sn_yq- W ¬ apºmsI
l¿Pn°mc≥ A∏o¬ ^b¬ sNtø-≠-Xm-Wv. Un∏m¿´p-

178
 sa‚ v A∏o-en≥ta-ep≈ F√m \S-]-Snbpw ]q¿Øn-bm°n
]p\-]c - n-tim-[\ \S-]S- n-Iƒ Ah-km-\n-∏n-t°-≠Xpw ]p\-
]-cn-tim-[\ DØ-chv Cd-°nb Znhkw apX¬ 6 amk-
Øn-\-I-am-Wv.
tNm.16. A∏o¬ ^b¬ sNøp-∂-Xn-\p≈ kab]cn[n \o´n-
\¬Ip-hm≥ (3/6 amkw) {So_yq-We - n\v A[n-Im-ca
- pt≠m?
F¶n¬ F{X ka-bw.?
D. D≠v. aXn-bmb Imc-Wß - f- psS ASn-ÿm-\Ø - n¬ ho≠pw
3 amkw IqSn \o´n \¬Im≥ {Sn_yq-W-en\v A[n-Im-c-ap-
≠v.
tNm.17. {Sn_yq-W-en\v apºmsI t{Imkv H_v-P-£≥ satΩm-
dm≠w ^b¬ sNtø≠ ka-b-]-cn[n F¥mWv?
D. A∏o¬ ssI∏-‰nb Znhkw apX¬ 45 Znhkw.
tNm.18. ap≥Iq¿ \nt£]w XncnsI \¬tI-≠n-h-cp∂ kμ¿`-
ß-fn¬ AXn\v ]eni \¬tI-≠-Xpt≠m?
D. AsX GST \nbaw 115 ˛mw hIp-∏-\p-k-cn®v 107 ˛mw hIp∏v
D]-h-Ip∏v (6) As√-¶n¬ 112 ˛mw hIp∏v D]-h-Ip∏v (8)
{]Imcw l¿Pn- ° m- c ≥ \nt£- ] n- ® n- ´ p≈ ap≥Iq¿
\nt£]w XncnsI \¬Ip-hm≥ GsX-¶nepw A A tbm
{Sn_yq-Wtem DØ-c-hn-´m¬ 56 ˛mw hIp∏v {]Imcw \n›-
bn-®n-´p≈ ]eni \nc-°n¬ {]oUn-t∏m-kn‰v AS® XobXn
apX¬ do^≠v sImSp-t°≠ Imew hsc-bp≈ ]eni
sImSp-t°-≠-Xm-Wv.
tNm.19. {Sn_yq-W¬ DØ-ch - p-Iƒs°-Xnsc Fhn-sS-bmWv A∏o¬
\¬IpI?
D. {Sn_yq-W-ens‚ kwÿm\ s_©v As√-¶n¬ Gcym
s_©p-Iƒ ]m m-°p∂ DØ-ch - n≥ta-ep≈ A∏o-ep-Iƒ
sslt°m-SXn apºmsIbmWv \¬tI-≠-Xv. AØcw
A∏o-ep-I-fn¬ k¶o¿Æ-amb \nba {]iv\w / Dƒs∏-´n-
´p-≈-Xmbn t_m≤yw h∂m¬ Ah ]cn-K-Wn-°-s∏-S-∂-
Xm-Wv. (hIp∏v 101 (1)) {Sn_yq-W-ens‚ tZiob s_©p-
Iƒ ]m m-°p∂ DØ-c-hn≥taep≈ A∏o¬ \¬tI-
≠Xv kp{]ow-tIm-SXn apºm-sI-bm-Wv. sslt°m-S-Xn-bn-
e-√. hIp∏v 109 (5) {]Imcw tI{μ kwÿm\ k¿°m-cp-
Iƒ°v hnX- c Ww e`n® ÿesØ kw_- ‘ n®v

179
 hyXyÿ A`n-{]mbw Ds≠-¶n¬ {Sn_yq-W-en\v Xocpam-
\n-°mw FhnsS A∏o¬ \¬I-W-sa-∂v.
tNm.20. sslt°m-SXn apºmsI A∏o¬ ^b¬ sNøp-∂X - n-\p≈
ka-b-]-cn[n F{X-bm-Wv.?
D. DØ-chv ssI∏-‰nb Znhkw apX¬ 180 Znh-k-amWv
sslt°m-SXnbpsS apºmsI A∏o¬ \¬Ip-∂-Xn\p≈
ka-b]- c
- n[n. F∂m¬ aXn-bmb Imc-Wß
- f
- psS ASn-ÿm-
\-Øn¬ ka-b-]-cn[n \o´n \¬Im-\p≈ A[n-Imcw
sslt°m-SXn°p≠v.

180
AUzm≥kv dqfnwKv

181
182
 AUzm≥kv dqfnwKv

tNm.1. AUzm≥kv dqfnwKv F∂m-se¥v?

D. Nc-°p-tk-h-\-ß-fpsS hnX-c-W-hp-ambn _‘-s∏´ Hc-
t]-£-I≥ hIp∏v 97(2) As√-¶n¬ hIp∏v 100 (1)˛ ¬
]d-bp-∂- Imcy-ßf - nepw Ah-bpsS A∏o¬ kw_-‘n®pw,
At±-l-Øns‚ kwi-b-߃°pw tNmZy-߃°pw A[n-
Im- c n- I ƒ Fgp- X n- s °m- S p- ° p∂ Xocp- a m- \ - ß - f mWv
AUzm≥kv dqfnwKv CGST/ SGST \nbaw 95 Dw UTGST
\nbaw hIp∏v 12 Dw {]Im-cw.
tNm.2. GsXms° Imcy-ß-fn-emWv AUzm≥kv dqfnwKv Bh-
iy-s∏-Sm-hp-∂Xv?
D. AUzm≥kv dqfnw-Kn-eqsS Xmsg-∏-d-bp∂ Imcy-߃ Bh-
iy-s∏-Sm≥ ]‰pw.
a. Nc-°p-tk-h\ \nIpXn \nb-a-{]-Imcw D≈ Nc-°p-I-
fp-sSbpw tkh-\-ß-fp-sSbpw h¿§o-I-c-Ww.
b. Nc-°p-tk-h\ \nIpXn \nb-a-{]-Imcw ]pd-s∏-Sp-hn®
hn⁄m-]-\-Øns‚ {]k-‡n.
c. Nc-°p-If - p-sSbpw tkh-\ß - f- p-sSbpw hnX-cW
- h- p-ambn
_‘-s∏´ kabw, aqeyw F∂nh IW-°m-°¬.
d. AS-®-tXm, AS-®-Xmbn ]cn-K-Wn-°p-∂tXm Bb
C≥]p´v SmIvkv s{IUn-‰ns‚ A¿l-X.
e. Nc-°p-tk-hk \nIpXn \nb-a-{]-Imcw GsX-¶nepw
Nc-°p-Iƒt°m, tkh-\ß - ƒt°m \nIpXn AS-bv°m-

183
 \p≈ _m≤yX \n¿Æ-bn-°¬.
f. Nc-°p-tk-h\ \nIpXn \nb-a-Ønse hyh-ÿ-Iƒ
{]Imcw At]-£-I≥ cPn-ÿ sNtø-≠Xv Bh-iy-
amtWm F∂-Xv.
g. Htc-]-£-I≥ Nc°v AYhm tkh\w kw_-‘n®
Fs¥√mw {]h¿Øn-I-ƒ sNbvXm¬ AXv Nc°p/
tkh\w ssIam‰w sNø-ens‚ ]cn-[n-bn¬ hcpw
F∂Xv.
tNm.3. AUzm≥kv dqfnwKv F∂ kwhn-[m-\-Øns‚ Dt±iyw
F¥mWv?
D. CØcw Hcp A[n-Imcw ÿm]\w D≠m-°p-∂-Xn-\p≈
hnim-e-amb e£y-߃ Xmsg-∏-d-bp-∂-h-bm-Wv.
a. Hc-t]-£I - ≥ sNøm≥ Dt±-in-°p-∂ {]h¿Ø-\Ø - n\v
At±-l-Øns‚ \nIpXn _m≤yX ap≥Iq-dmbn \n›-
b-s∏-Sp-Øn-s°m-Sp-°¬
b. t\cn-´p≈ hntZi \nt£-]w (FDI) BI¿jn-°m≥
c. \nb-a-hy-h-lmcw Ipd-°¬
d. kpXm-cyhpw Nne-hp-Ip-d-™-Xp-amb coXn-bn¬ hfsc
thK-Øn¬ Imcy-߃°v Xocp-am\w Adn-bn-°¬.
tNm.4. GST \nb-a-Øn≥ Iogn¬ AUzm≥kv dqfnwKv AtXm-dn-‰n-
bpsS (AAR) LS\ Fß-s\-bm-bn-cn°pw?
D. AUzm≥kv dqfnwKv AtXm-dn-‰n-bn¬ HcwKw CGST °pw
HcwKw SGST /UTGST °pw Bbn-cn-°pw. Ahsc bYm-
{Iaw tI{μ kwÿm\ k¿°m-cp-Iƒ \nb-an-°pw.
tNm.5. AUzm≥kv dqfnwKv At\z-jn-°p∂ hy‡n°p \nb-a-hn-
t[-b-ambn cPn-ÿ sNtø-≠Xv Bh-iy-amtWm?
D. th≠. GST \nb-a-{]-Imcw cPn-kvt{S-j≥ t\Sm≥ B{K-
ln-°p-∂-h¿°pw AUzm≥kv dqfnw-Kns‚ At]-£-I-\m-
Im≥ km[n-°pw.
tNm.6. AUzm≥kv dqfnwKv \S-Øp-hm≥ th≠n-bp≈ kabw
Ft∏m-gmWv?
D. Hc-t]-£-I\v hnX-cWw sNøp-∂-Xn\v ap≥]v thW-sa-
¶nepw AUzm≥kv dqfnw-Kn\v th≠ At]£ \¬Im-hp-
∂-Xm-Wv. \S-]-Sn-I-fn≥ta¬ Xocp-am-\-ap-≠m-btXm Ime-
Xm-akw hcp-Øm-ØtXm Bb tNmZy-߃ am{Xsa D∂-

184
 bn-°m-hq F∂ \n_-‘\ am{X-am-Wp-≈-Xv.
tNm.7. AUzm≥kv dqfnw-Kns‚ A[n-Im-cn-Iƒ°v F{X-k-a-b-Øn-
\p-≈n¬ dqfnw-Kns‚ Xo¿∏v I¬∏n-°Ww?
D. CGST/ SGST \nbaw hIp∏v 98 (6) {]Imcw At]£
kzoI-cn® XobXn apX¬ 90 Znh-k-Øn-\Iw A[n-Im-cn-
Iƒ dqfnw-Kns‚ hn[n FgpXn {]kvXm-hn-®n-cn-°-Ww.
tNm.8. A∏-te‰v AtXm‰n t^m¿ AUzm≥kv dqfnwKv (AAAR)
F¥mWv? AXns‚ LS\ Fß-s\-bm-bn-cn-°pw.?
D. SGST \nbaw As√-¶n¬ UTGST \nbaw A\p-kc - n®v A∏-
te‰v AtXm-dn‰n t^m¿ AUzm≥kv dqfnwKv (AAAR)
ÿm]n-°p-Ibpw CGST \nba {]Imcw Hmtcm kwÿm-
\-Øn-s‚tbm As√-¶n¬ tI{μ-`-cW {]tZ-i-Øn-s‚tbm
A∏-te‰v AtXm-dn-‰n-bmbn AAAR- s\ IW-°m-°pw. Hc-
t]-£-Is‚ As√-¶n¬ \nb-a-hn-t[b DtZym-K-ÿ≥
AUzm≥kv dqfnw-Kp-ambn _‘-s∏´ A∏o¬ A∏-te‰v
AtXm-dn-‰n°v \¬Im-hp-∂-Xm-Wv.
tNm.9. Nc-°p-tk-h\ \nIpXn \nba {]Imcw F{X AAR Dw
AAAR - Dw D≠m-bn-cn-°pw.?
D. Hmtcm kwÿm-\Øpw Hmtcm AAR- Dw Hmtcm AAAR-
Dw D≠m-bn-cn-°pw.
tNm.10. AUzm≥kv dqfnwKv B¿s°ms° _m[-I-am-Ipw.?
D. hIp∏v 103 AAR As√- ¶ n¬ AAAR {]Jym- ] n- ° p∂
AUzm≥kv dqfnwKv At]-£-I\pw At]-£-Is‚ ta¬
A[n-Imc ]cn-[n-bp≈ \nIpXn A[n-Im-cn°pw am{X-amWv
_m[Iw. kwÿm\sØ kam-\-co-Xn-bn¬ \nIpXn Npa-
Ø-s∏-Sm-hp∂ hy‡n-Iƒ°v AUzm≥kv dqfnwKv _m[-
I-a-√ F∂Xv ChnsS hy‡-am-Wv. AUzm≥kv dqfnw-Kn\v
At]£ \¬Inb hy‡n°v am{X-amWv CXv ]cn-an-X-
s∏-Sp-Øn-bn-´p-≈-Xv.
tNm.11. kp{]ow tImSXn As√- ¶ n¬ sslt°m- S Xn hn[n-
bn≥ta¬ AUzm≥kv dqfnwKv Fs¥-¶nepw ]q¿Δ hn[n
aqeyw Dt≠m?
D. C√. F¥p Imcy-Øn-\mtWm AUzm≥kv dqfnwKv Bh-
iy-s∏-´Xv AXns\ ]n¥p-W-°pI am{Xta D≈q. CXn\v
]q¿Δ hn[n aqeyw D≠m-In-√. At]-£-I-s\m-gnsI a‰v

185
 F√m hy‡n-Iƒ°pw t{]cn-∏n-°m≥ Ign-bp∂ aqeyw
D≠m-Ipw.
tNm.12. AUzm≥kv dqfnw-Kns‚ km[p-Xm-Im-em-h[n F{X-bmWv?
D. dqfnwKv _m[-I-amb Hcp \n›n-X-Im-em-h[n \nbaw
\njvI¿jn-°p-∂n-√. ]Icw hIp∏v 103 (2) {]Imcw Hdn-
Pn-\¬ AUzm≥kv dqfn-ßns\ ]n¥p-W-bv°p∂ \nb-a-
tam, hkvXpXItfm, kml-N-cy-ß-tfm, amdp-∂-Xp-hsc
AUzm≥kv dqfnwKv _m[-I-am-bn-cn-°pw.
tNm.13. AUzm≥kv dqfnwKv Ft∏m-sg-¶nepw Akm-[p-hm-°mtam?
D. hIp∏v 104 (1) {]Imcw GsX-¶nepw At]-£-I≥ hymP-
amtbm icn- b mb hkv X p- ° ƒ Hfn- ∏ n®p sht®m,
kXysØ sX‰mbn Ah-X-cn-∏n-®Xv sImt≠m BWv
AUzm≥kv dqfnwKv hmßn-®Xv F∂v AAR t\m AAAR
t\m t_m≤y-s∏-´m¬ B AUzm≥kv dqfnw-Kns‚ XpS°w
apX¬ Xs∂ Akm-[p-hm-sW∂p {]Jym-]n-°mw. AØcw
kml-N-cy-ß-fn¬, CGST/ SGST \nbaØnse F√m hyh-
ÿ- I fpw AUzm≥kv dqfnwKv C√m- b n- c p- ∂ p- s h- ¶ n¬
Fßs\ At]-£I - \v _m[-Ia - m-Iptam A{]-Imcw Xs∂
(Bbn-cn°pw AUzm≥kv dqfnwKv A\p-h-Zn-®-Xp-ap-X-ep≈
kabw sXm´v AUzm≥kv dqfnwKv Akm-[p-hm-°m-\p≈
DØ-chv ]pd-s∏-Sp-hn-°p∂ kabw hsc-bp≈ Ime-b-fhv
Hgn-hm-°n-s°m-≠v) At]-£-I\v ]d-bm-\p-≈Xv tI´-Xn-
\p-ti-jsa AUzm≥kv dqfnwKv Akm-[p-hm-°p∂ DØ-
chv Cd-°m≥ ]mSp-≈q.
tNm.14. AUzm≥kv dqfnwKv e`n-°p-hm-\p≈ \S-]Sn {Ia-߃
Fs¥m-s°-bm-Wv.?
D. hIp∏v 97 ˛Dw AUzm≥kv dqfnwKpw e`n-°m-\p≈ \S-
]Sn {Ia- ß ƒ hnh- c n- ® n- ´ p- ≠ v . hIp∏v 97 {]Imcw
AUzm≥kv dqfnwKv e`n-°m≥ Xmev]-cy-ap≈ At]-£-
I≥ \n¿±n„ ^md-Ønepw coXn-bnepw AAR \v At]£
ka¿∏n-°-Ww. At]-£n-°m-\p≈ ^md-Øns‚ amXr-
Ibpw hni-Z-amb \S-]-Sn-{I-a-ßfpw Nc°p tkh\
\nIpXn \nb-a-Øn¬ {]Xn-]m-Zn-°pw. hIp∏v 98 ˛{]-Imcw
AUzm\≥kv dqfnw- K n\v th≠n- b p≈ At]£
ssIImcyw sNøp∂ \S-]-Sn-{I-a-߃ BWv \n¿t±-in-°p-

186
 ∂-Xv. AAR At]-£-bpsS Hcp ]I¿∏v At]-£-Is‚
ta¬ A[n-Imc ]cn-[n-bn-ep≈ A[n-Im-cn°v Ab®p
sImSpØv Bh-iy-amb tcJ-I-ƒ hcp-tØ-≠-Xm-Wv.
AXn\p tijw AAR At]-£-tbm-sSm∏w tcJ-Ifpw ]cn-
tim-[n®v Bh-iy-sa-¶n¬ At]-£-Is\ {ihn-t°-≠-Xm-
Wv. ]n∂oSv At]£ kzoI-cn®p sImt≠m \nc-kn-®p-
sImt≠m DØ-chv ]pd-s∏-Sp-hn-t°-≠-Xm-Wv.
tNm.15. AUzm≥kv dqfnw-Kn-\p≈ At]£ \n¿_-‘-ambpw \nc-
kn-t°≠ kml-N-cy-߃ GsXm-s°-bm-Wv.?
D. Xocp-am-\-sa-Sp-ØtXm A\n-›n-X-am-btXm Bb \S-]Sn
{Ia-Øn≥taemWv At]-£-≥ tNmZyw D∂-bn-®-sX-¶n¬
B At]£ \nc-kn-°m-hp-∂-Xm-Wv.
At]£ \nc-kn-°p-I-bm-sW-¶n¬ AXv hy‡-
amb Imc-W-߃ ImWn® Hcp kv]o°nwKv DØ-c-thm-Sp-
IqSn Bbn-cn-°pw.
tNm.16. Hc-t]£ kzoI-cn®p Ign-™m¬ AUzm≥kv dqfnwKv
AtXm-dn‰n F¥p \S-]Sn{Ia-amWv ]men-t°-≠Xv?
D. Hc-t]£ kzoI-cn-®m¬ AAR At]£ kzoI-cn® Znhkw
apX¬ 90 Znh-kn-Øn-\Iw Xo¿∏v {]kvXm-hn-°W- w. Xo¿∏v
{]kvXm-hn-°p-∂-Xn\p ap≥]mbn e`n® At]-£bpw
At]-£-It\m _‘-s∏´ DtZym-K-ÿt\m IqSp-X-embn
ka¿∏n® tcJ-Ifpw ]cn-tim-[n-°-Ww. Xo¿∏v {]kvXm-
hn-°p-∂X - n\v apºmbn AAR At]£Is\tbm Abm-fpsS
{]Xn-\n-[ntbm IqSmsX _‘-s∏´ CGST / SGST / UTGST
Dt±ym-K-ÿ-s\bpw {ihn-®n-cn-°-Ww.
tNm.17. AAR se AwK-߃ XΩn¬ A`n-{]mb hyXymkw Ds≠-
¶n¬ F¥p kw`-hn-°pw.?
D. AAR se c≠w-Kß - ƒ XΩn¬ A`n-{]mb hyXymkw Ds≠-
¶n¬ Ah¿°v hyXykvX A`n-{]m-b-ß-ƒ D≈ t]mbn‚p-
Iƒ AAAR- \v d^¿ sNø-Ww. AAR sd^¿ sNbvX
t]mbn‚p-Ifn≥ta¬ AAAR se AwK-߃°pw Xocp-am-
\-sa-Sp-°m≥ km[n-°p-∂n√ F¶n¬ X¿°w XpS-cp∂ B
t]mbn‚n≥ ta¬ AUzm≥kv dqfnwKv \¬Ip-hm≥ km[n-
°m-Ø-XmWv F∂v IW-°m-°-s∏-Spw.
tNm.18. AAR s‚ DØ-c-hn-s\-Xn-cm-bn A∏o¬ \¬Ip-hm-\p≈

187
 hyh-ÿ-Iƒ Fs¥m-s°-bmWv?
D. CGST/ SGST \nbaw hIp-∏p-Iƒ 100 ˛Dw 101 ˛Dw UTGST
\nbaw hIp∏v 14 ˛Dw AAAR \v apºmsI A∏o¬ \¬Ip-
hm-\p≈ hyh-ÿ-Iƒ {]Xn-]m-Zn-°p-∂p. At]-£-I\v
AAR s‚ Is≠-Øe - p-If - n¬ X¿°-ap-s≠-¶n¬, Abmƒ°v
AAAR \p ap≥]v A∏o¬ ka¿∏n-°m-hp-∂-Xm-Wv. AXp-
t]mse A[n-Imc ]cn-[n-bn-ep≈ CGST/ SGST/UTGST
Dt±ym-K-ÿ≥ AAR s‚ Is≠-Ø-ep-Iƒ AwKo-I-cn-°p-
∂n- √ m- s b- ¶ n¬ At±lØn\pw AAAR s‚ ap≥]n¬
A∏o¬ \¬Im-hp-∂-Xm-Wv. \n¿tZ-in-°-s∏´ CGST/ SGST
Dt±ym-K-ÿ≥ F∂v ChnsS D]-tbm-Kn-®n-cn-°p-∂Xv Hcp
AUzm≥kv dqfnwKv Bπn-t°-j\ - p-ambn _‘-s∏´v CGST/
SGST AUvan-\n-t{„-j≥ \ntbm-Kn-®n-cn-°p∂ DtZym-K-
ÿs\ BWv. km[m-cW kml-N-cy-ß-fn¬ B At]-
£-Is‚ A[n-Imc ]cn[n D≈ DtZym-K-ÿ-\m-bn-cn-°pw
B _‘-s∏´ DtZym-K-ÿ≥ CØ-c-Øn-ep≈ tIkp-I-
fn¬ A[n-Im-c-]-cn-[n-bn-ep≈ CGST/ SGST Hm^o-k¿
Bbn-cn°pw _‘-s∏´ DtZym-K-ÿ≥.
AUzm≥kv dqfnwKv \SØn 30 Znh-k-Øn-\p≈n¬
A∏o-ep-Iƒ ^b¬ sNbvXn-cn-°-Ww. A∏o-ep-Iƒ \n¿t±-
in-®n-cn-°p∂ ^md-Øn-ep-≈Xpw AXv \n¿t±-in-®n-cn-°p-
∂-Xp-t]mse shcnss^ sNbvXn-cn-°p-Ibpw thWw. CXv
tamU¬ GST \nb-aØ - n¬ \n¿t±-in-®n-cn-°p-∂X - m-Wv. A∏-
se‰v AtXm-dn-‰n, A∏o¬ ^b¬ sNbvXv 90 Znh-k-Øn-
\p-≈n¬ ]m¿´n-Isf {ihn® tijw DØ-chv ]m m-t°-
≠-Xm-Wv. AAAR AwK-߃°v A∏o¬ ]d-™n-cn-°p∂
GsX-¶nepw hnj-b-Øn¬ hncp≤ A`n-{]mbw Ds≠-¶n¬
B hnj-b-Øn≥ta¬ AUzm≥kv dqfnwKv \¬Ip-hm≥
km[n-°m-Ø-XmWv F∂v IW-°m-°-s∏-Spw.
tNm.19. AAAR s‚ dqfnw- K n\pta¬ sslt°m- S - X n- b p- s Stbm
kp{]ow tImS-Xn-bp-sStbm apºmsI A∏o-en\v t]mIm≥
km[n-°ptam?
D. AAAR s‚ dqfnw-Kn-s\-Xn-cmbn A∏o-en\v t]mIp-∂-Xn-s\-
°p-dn®v CGST/ SGST \nbaw H∂pw \n¿t±-in-°p-∂n-√.
AXm-bXv At]-£I - t- \m, At]-£I - \
- p-ambn _‘-s∏´

188
 DtZym-Kÿ- t\m AXv ]n¥p-Wb - v°p-Ib
- √
- msX A∏o-en\v
t]mIm≥ ]mSn-√. F∂mepw _lp-am-\-s∏´ sslt°m-S-
Xn-bp-sStbm kp{]ow tImS-Xn-bp-sStbm apºmsI lmP-
cm-°m-\p≈ Iev]-\-bmbn CXv InS-°pw.
tNm.20. AAR t\m AAAR t\m dqfnw-Kn¬ h∂ sX‰p-Iƒ Xncp-
Øp-hm≥ A[n-Im-c-apt≠m?
D. AsX. AAR \pw AAAR \pw DØ-chv ]pd-s∏-Sp-hn-®n´v 6
amk-Øn-\Iw tcJ-I-fn¬ \n∂v hy‡-am-°p∂ sX‰p-Iƒ
XncpØn ]pXnb DØ-chv ]pd-s∏-Sp-hn-°m≥ A[n-Imcw
\¬Inbn-cn-°p-∂p. Aß-s\-bp≈ sX‰p-Iƒ AtXm-dn‰n
Xs∂-tbm, As√¶n¬ A[n-Im-c-]-cn-[n-bn-ep≈ CGST/
SGST Dt±ym- K - ÿ t\m Is≠- Ø nbXmImw. Cßs\
sNøp∂ Xncp-Ø-ep-Iƒ \nIpXn _m≤yX Iq´p-∂-tXm,
C≥]p´v SmIvkv s{IUn‰v Ipdhv hcp-Øp-∂tXm Bbm¬,
DØ-chv ]m m-°p-∂-Xn\v ap≥]v At]-£-I-s\-tbm,
l¿Pn-°m-c-s\tbm {ihn-t°-≠-Xm-Wv.

189
190
 Inspection (]cn-tim-[-\m) Search
(Xnc-b¬) Seizure (]nSn-®S-°¬),
AdÃv (_¥-h- n-em-°pI)
apXem-bh

191
192
 Inspection (]cn-tim-[-\m) Search
(Xnc-b¬) Seizure (]nSn-®S-°¬),
AdÃv (_¥-h- n-em-°pI)
apXembh

tNm.1. tk¿®v (Xnc-b¬) F∂m-se-¥mWv A¿∞w?

D. k¿°m-cn¬ \nt∂m/ k¿°m¿ Un∏m¿´vsa‚p-I-fn¬
\nt∂m a\x-]q¿Δw Hfn®p shbv°-s∏-´n-´p≈ hkvXp hI-
Itfm/ km[\ kma-{K-ln-Itfm/ Bfp-I-fp-sStbm /
At\z- j - W m- fl - I - a mb at‰- s X- ¶ nepw Imcy- ß tfm
Is≠Øn ]nSn-s®-Sp-°p-∂-Xn\p th≠n Hcp k¿°m¿
kwhn-[m\w DØ-a-amb hnizm-k-Øns‚ ASn-ÿm-\-
Øn¬ \nb-am-\p-kr-X-amb coXn-bn¬ Hcp ÿe-tØm,
{]tZ-i-tØm, hy‡n-sb-tbm, a‰p hkvXp-°-fntem \S-
Øp∂ ]cn-tim-[\m {]{In-b-bmWv AwKo-I-cn-°-s∏´
`mj-bn¬ ""tk¿®v'' F∂ ]Zw sIm≠v A¿∞-am-°p-∂-
Xv. hy‡n-I-sfbpw hml-\-ß-sfbpw sI´n-S-ß-fnepw a‰p
ÿe-ß-fnepw CØcw sk¿®p-Iƒ \S-Øp-∂-Xn\v \nb-
am-\p-kr-X-amb ap≥Iq¿ A\p-hmZw \n¿_-‘-am-Wv.
tNm.2. ]cn-tim-[-\ (Inspection) F∂m-se-¥mWv A¿∞w?
D. CGST/ SGST \nbaØnse Hcp ]pXnb hyh-ÿ-bmWv
]cn- t im- [ \ (Inspection). Hcp _nkn- \  v ÿm]- \ -
Øntem Nc°v ssIam‰w sNø-s∏-Sp∂ I®-hS- , hmWnPy
ÿm]-\ß - f - n-tem, tKmUu-Wp-If - n-tem, Hm∏-td-‰¿amcpsS
Hm^o-kntem sk¿®v \S-Øp-∂-Xn\v ]Icw IqSp-X¬

193
 arZphpw \nb-a-hn-t[-b-amb coXn-bn¬ IS∂p sN∂p ]cn-
tim- [ \ \S- Ø p- h m≥ Cu hyhÿ Hm^o- k ¿amsc
{]m]vX-cm-°p-∂p.
tNm.3. B¿°mWv C≥kvs]-£≥ \S-Øp-∂-Xn-\p≈ DØ-chv
\¬Im≥ Ign-bp-∂Xv? GsX√mw kml-N-cy-ß-fn-emWv
C≥kvs]-£≥ \S-Øm-hp-∂Xv?
D. CGST/ SGST \nbaw 67 ˛mw hIp∏v {]Imcw tPmb‚ v
IΩo-j-W¿ dm¶ntem AXn\p apI-fntem D≈ CGST/
SGST Dt±ym-K-ÿ¿ FgpXn \¬Inb A\p-aXn ]{Xw D]-
tbm-Kn®p am{Xta C≥kvs]-£≥ \S-Øm≥ Ign-bp-I-
bp≈q.
Xmsg ]d-bp∂ kml-N-cy-߃ \ne-\n¬°p∂p
F∂v DØa t_m[yw D≈- t ∏mƒ am{Xta CØcw
A\paXn ]{Xw \¬Ip-hm≥ ]mSp-≈q.
i. kssπ CS-]m-Sp-Iƒ Hfn®p shbv°p-I.
ii. Nc- ° p- I ƒ ssIhiw tÃm°m°n Hfn- ∏ n®p
shbv°pI.
iii. \nIpXn sh´n- ° p∂Xn\p- t h≠n CGST/ SGST
hyhÿIƒ ewL-\w sNø-s∏-SpI.
iv. A¿l-X-s∏´Xn¬ IqSp-X-¬ C≥]p´v SmIvkv s{IUn‰v
Ah-Im-i-s∏-SpI.
v. {Sm≥kvt]m¿´tdm tKmUu¨ DS- a - ÿ tcm
\nIpXnsh´n®p IS- Ø nb Nc- ° p- I ƒ kq£n®p
shbv°p-∂tXm/ \nIpXn sh´n-°p-∂-Xn-\mbn Nc-°p-
Itfm/ tcJ-Itfm Hfn-∏n®p-h-bv°p-I.
tNm.4. Cu hIp∏v {]Imcw _‘-s∏´ DtZym-K-ÿ\v GsX-
¶nepw Hcm-fpsS BkvXn-Iƒ/ hkvXp-h-I-Iƒ C≥kvs]-
£≥ \S-Øp-hm≥ A[n-Im-cs - ∏-Sp-Øp-hm≥ km[n-°ptam?
D. C√. Xmsg-∏-d-bp∂ ÿe-߃ ]cn-tim-[\ \S-Øp-∂-
Xn-\mbn CGST/ SGST Dt±ym-K-ÿ\v A[n-Im-c-s∏-Sp-Øm-
hp-∂-Xm-Wv.
a. \nIpXn hnt[b hy‡n-bpsS _nkn-\ v ÿew
b. Nc-°p-IƒI {Sm≥kvt]m¿´v \S-Øp∂ _nkn-\- n¬
G¿s∏-´n-cn-°p∂ Hcp hy‡n-bpsS (\nIp-Xn-hn-t[b
hy‡n- BsW¶nepw As√-¶nepw _nkn-\ v ÿew)

194
tNm.5. CGST \nba {]Imcw B¿°mWv Xnc-b¬ (sk¿®v) ]nSn-
®-S-°¬ (koj¿ ) apX-emb Imcy-ß-fn¬ DØ-c-hn-Sp-hm-
\p≈ A[n-Imcw D≈Xv?
D. tPmb‚ v IΩo-j-W¿ dm¶ntem, AXn-\p-ap-I-fntem D≈
DtZym-K-ÿ¿°p-am-{Xta Xnc-b¬ \S-Øp-hm\pw AXn-
eqsS Is≠SpØ Nc-°p-Iƒ, {]am-W-߃, ]pkvX-
I߃, km[-\ß - ƒ F∂nh ]nSn-s®-Sp-°p-∂X - n\pw tcJm-
aqew Dt±ym-K-ÿs\ A[n-Im-c-s∏-Sp-Øp-hm≥ km[n-°p-
I-bp-≈q. I≠p sI´-s∏-Sm≥ km≤y-X-bp≈ Nc-°p-I-
tfm, _‘-s∏´ {]am-W-ß-tfm, ]pkvX-I-ß-tfm, km[-
\-ß-tfm, GsX-¶nepw ÿeØv Hfn-∏n®p h®n-´p-≠v
F∂p≈ DØa hnizmkw Ds≠-¶n¬ am{Xta tPmbn‚ v
IΩo-j-W¿°v A[n-Imc ]{Xw \¬Ip-hm≥ km[n-°p-I-
bp-≈q.
tNm.6. hniz-k-\o-b-amb Imc-W-߃ F∂m-se¥v?
D. ]q¿Æ-ambn Dd-∏n√m F¶n-epw, Adn-hn¬s∏´ Imc-W-
ß-fmepw kml-N-cy-ß-fm-epw, kμ¿`-ß-fmepw \nb-a-]-
c-ambn Bh-iy-ap-≈-sX∂v DØa hnizmkap≈-Xp-amb
Ah-ÿ-bm-W-C-Xv. ""Aßs\ hniz-kn-°m≥ aXn-bmb
Imc-W-߃ D≈-Xn-\mepw adn®v hniz-kn-°phm≥ D≈
Imc-Wß - ƒ C√m-ØX - n-\mepw '' F∂mWv IPC, 1860, 26˛mw
hIp∏v {]Imcw hniz-k-\o-b-amb Imc-W-ß-fm¬ F∂-
Xns\ hnh-£n-®n-cn-°p-∂Xv e`y-amb hnh-cW
- ß - f- p-sSbpw
tcJ-I-fp-sS-bpw, ASn-ÿm-\-Øn¬, \n£n-]vX-am-bpw,
hkvXp-\n-„-ambpw hne-bn-cp-Ønb tijw Imcy-Im-c-W-
ßfpsS ASn-ÿm-\-Øn¬ FSpØ Dd® Xocp-am-\-amWv
dok¨ ‰p_n eohv F∂Xp sIm≠v A¿∞-am-°p-∂-Xv.
tNm.7. hniz-k-\o-b-amb Imc-W-߃ Fs¥√mamsW∂v ]cn-
tim-[\/ A[n-Imc]{X-Øn¬ tcJ-s∏-Sp-tØ-≠Xv \n¿_-
‘-amtWm?
D. aXn-bmb Imc-W-߃ Hmtcm A[n-Imc ]{X-ß-fpw
\¬Ip-∂-Xn\v apºv tcJ-s∏-Sp-tØ-≠-Xm-sW-¶nepw,
Aßs\ hniz-kn-∏n-°m≥ aXn-bmb Imc-W-߃ F√m
Ah-k-c-ß-fnepw tcJ-s∏-S-tØ-≠-Xn-√. F∂n-cp-∂mepw
sk¿®v hmd≠v \evIpw ap≥]v, As√-¶n¬ sk¿®v \S-

195
 °p-∂-Xn\v ap≥]v AXn tJXp-hmb hnizm-k-\o-b-amb
Imcy-Im-c-W-߃ tcJ-s∏-Sp-Øp-∂Xv \√-Xm-bn-cn-°pw.
tNm.8. sk¿®v hmd≠v F∂mse¥v? AXns‚ D≈-S-°-߃
Fs¥m-s°-bmWv?
D. sk¿®v \S-Øp-∂-Xn-\p≈ tcJm-aqeap≈ A[n-Imc]{X-
amWv sk¿®v hmd-≠v. tPmbn‚ v IΩo-j-W¿ dm¶n-tem,
AXn-\p-ap-I-fntem D≈ CGST/ SGST Dt±ym-K-ÿ¿°v
am{Xta CXv ]pd-s∏-Sp-hn-°m≥ A[n-Im-c-ap-≈q. sk¿®v
hmd≠n¬ Xmsg-∏-d-bp∂ hnh-c-߃ D≠m-bn-cn-°-Ww.
1. \nab ewL\ hnh-c-߃
2. sk¿®v sNtø≠ ÿe-hn-h-c-Ww.
3. sk¿®v \S-Øp-∂-Xn-\p-th≠n A[n-Im-c-s∏-Sp-Ønb
DtZym-K-ÿs‚ t]cpw Hut±ym-KnI ]Z-hnbpw
4. A[n-Imcw \¬Inb Dt±ym-K-ÿs‚ t]cpw Hut±ym-
KnI ]Z-hnbpw Hm^okv ap{Z-bpw.
5. A[n-Imcw \¬Inb ÿe-hpw Xob-Xn-bpw.
6. sk¿®v hmd-≠ns‚ kocn-b¬ \º¿
7. hmd≠v km[pX Imem-h[n AXm-bXv Hcp Znhkw,
2 Znhkw F∂n-ß-s\.
tNm.9. CGST/ SGST \nba hyh-ÿ-Iƒ {]Imcw Nc-°p-Iƒ
I≠p-sI-´ms∏Sm≥ km≤y-X-bp-≈Xv Ft∏m-gm-Wv.?
D. CGST/ SGST \nbaw 103 ˛mw hIp∏v {]Imcw Xmsg-∏-d-
bp∂ kml-N-cy-ß-fn¬ Nc-°p-Iƒ I≠p-sI-´m≥ km≤y-
X-bp-≠v.
1. \nIpXn sh´n-∏n-te°p \bn-°p∂ Xc-Øn¬ apI-
fn¬∏d-™n-´p≈ N´-Ønt\m \nb-a-Ønt\m hncp-≤-
amb coXn-bn¬ Nc-°p-I-fpsS kssπ As√-¶n¬
kzoI-c-Ww \S-Øp-tºmƒ
2. Cu \nb-a{- ]-Imcw \nIpXn \¬tI-≠p∂ GsX-¶nepw
Nc-°p-Iƒ IW-°n¬s∏Sp-ØmsX Ccp-∂m¬
3. Cu \nb-a{- ]-Imcw \nIpXn \¬tI-≠p∂ GsX-¶nepw
Nc-°p-Iƒ cPn-kvt{S-j≥ FSp-°msX kssπ \S-Øn-
bm¬
4. \nIpXn sh´n-°pI F∂ Dt±iytØm-Sp-IqSn CGST/
SGST \nbaßfpw AXnse N´-ßfpw ewLn-°p∂

196
 L´-ß-fn¬.
tNm.10. \nba {]Im-c-ap≈ sk¿®n-\n-S-bn¬ Hcp Dt±ym-K-ÿ\v
Fs¥√mw A[n-Im-c-ß-fmWv D≈-Xv.?
D. km[p-hmb Xnc-®n-ens‚ ^e-ambn Is≠-SpØ Nc-°p-
Ifpw (I≠p-sI-´-s∏-tS-≠-h-bmb) ^e kqN-I-ß-fm-
bXpw CGST/ SGST \nba{]Imcw {]k-‡-ambXpamb
{]am-Wß - ƒ, ]pkvXI
- ß
- ƒ apX-em-bh- bpw ]nSn-s®-Sp-°p-
hm-\p≈ A[n-Imcw Dt±ym-K-ÿ-\p-≠v. Xnc-®n¬ \S-
tØ≠p∂ ÿe-tØ-°p≈ hmXn¬ Xpd∂p sImSp-
°mØ]£w AXv s]mfn®v AIØpIS∂v Xnc-®n¬ \S-
Øp-hm-\p≈ A[n-Imcw Dt±ym-K-ÿ-\p-≠v. AXp-t]mse
sXfnhv apX-ep-Iƒ Hfn-∏n®p h®n-´p-≠v F∂ tXm∂p∂
Ae-am-c-Ifpw s]´n-Ifpw Bh-iy-am-sW∂p I≠m¬
Xpd∂p ]cn-tim-[n-°p-hm\pw A[n-Im-c-ap-≠v. {]th-i\w
\ntj-[n-°-s∏-Sp∂ kμ¿`-ß-fn¬, {]kvXpX ÿm]\w
ap{Z hbv°m-\p≈ A[n-Im-chpw Dt±ym-K-ÿ\v D≠m-bn-
cn-°p-∂-Xm-Wv.
tNm.11. sk¿®v \S-Øp-∂-Xn-\p≈ \S-]Sn {Ia-߃ Fs¥m-s°-
bm-Wv.?
D. CGST/ SGST \nbaw 67 (10) hIp∏v {]Imcw, \nb-a-{]-Im-
c-ap≈ F√m Xnc-b-epw, 1973 se {Inan-\¬ \S-]-Sn-®´w
A\p-k-cn-®p-thWw \S-∏n-em-°p-hm≥ {Inan-\¬ \S-]Sn
N´-Øns‚ 100 ˛mw hIp∏v Xnc-b-en-\p≈ \S-]Sn {Ia-ß-
sf-s¥m-s°-bm-sW∂v hnh-cn-®n-´p-≠v.
tNm.12. sk¿®v \S-Øp∂ ka-bØv ]men-t°≠ ASn-ÿm\
XXz-߃ Fs¥m-s°-bmWv?
D. sk¿®v \S-Øp∂ ka-bØv Xmsg-∏-d-bp∂ XXz-߃
]men-°s∏-tS-≠-Xm-Wv.
1. A[n-Im-c-s∏´ Hm^o-k¿ \¬Inb sk¿®v hmd≠v
C√msX, sk¿®v \S-Øp-hm≥ ]mSn-√.
2. hmk-ÿ-e߃, hoSp-Iƒ apX-em-bh sk¿®v sNøp-
tºmƒ Xo¿®-bmbpw Hcp kv{Xo Dt±ym-Kÿ sk¿®v
Soan¬ D≠m-bn-cn-t°-≠-Xm-Wv.
3. sk¿®v XpSßpw ap≥]v Dt±ym-Kÿ - ¿ Xß-fpsS Xncn-
®-dn-b¬ Im¿Uv Ahn-sS-bp≈ Npa-Xe - s
- ∏´ hy‡nsb

197
 ImWn®v X߃ Bcm-sW∂v t_m≤y-s∏-Sp-tØ-
≠XmWv.
4. sXc-®n¬ XpSßpw ap≥]v, sk¿®v hmd≠v B
ÿmesØ Npa-X-s∏´ hy‡nsb ImWn®v AXv
I≠p t_m≤y-s∏-´-Xns‚ AS-bm-f-ambn At±-l-
Øns‚ AS-bm-f-ambn At±-l-Øns‚ ssIsøm∏v
XobXn klnXw hmßn-bn´p thWw hmd≠v \S-∏n-
em-°m≥. AXp-t]mse sk¿®v hmd-≠n¬ Ipd™
]£w c≠v km£n- I - f psSsb¶nepw ssIsøm∏v
hmßn-bn-cn-°-Ww.
5. Ipd™ ]£w Xt±-i-hm-kn-I-fmb c≠v kzmX{¥
km£n-I-fpsS km∂n-≤y-Øn¬ thWw sk¿®v \S-
Øp-hm≥ Ah-cpsS A`m-hØ - n¬ a‰p-≈h
- s- cbpw CXn-
\mbn hnfn-°m-hp∂XmWv. sk¿®v XpSßpw ap≥]v
Imcy-Im-c-W-߃ Ahsc t_m≤y-s∏-Sp-Øn-bn-cn-°-
Ww.
6. sk¿®v XpS-ßp-∂-Xn\v ap≥]pw, sk¿®v Ah-km-\n®
tij-hpw, Dt±ymK-ÿcpw km£n-Ifpw Ahsc tZl
]cn-tim-[\ \S-Øp-hm≥ B ÿe-Øns‚ Npa-X-e-
s∏´ hy‡nsb A\p-h-Zn-t°-≠-Xm-Wv.
7. sk¿®v \S-Øn-°-gn-™m¬ AhnsS \S∂ sk¿®v
kw_-‘n® hnh-cß - ƒ hy‡-ambn Fgp-Xnb Hcp al-
 ¿ AYhm ]©\ma At∏mƒ Xs∂ Xøm-dmt°-
≠-Xm-Wv. AhnsS \n∂v Is≠-Sp-ØXpw ]nSn-s®-Sp-
Ø-Xp-amb Nc-°p-I-fp-sSbpw tcJ-I-fp-sSbpw Hcp
]´nI Xøm- d m°n al-   - d ns‚ A\p- _ - ‘ - a mbn
tN¿Øn-cn-°-Ww. Cu al- -dn-epw, A\p-_-‘-tc-J-
I-fnepw B ÿe-Øns‚ Npa-X-e-s∏´ hy‡n-Ifpw
km£n-Ifpw sk¿®v \S-Øp-hm≥ A[n-Im-c-s∏-Sp-Øn-
bn-´p≈ Dt±ym-K-ÿ\pw ssIsøm∏v XobXn klnXw
tcJ-s∏-Sp-Ø-≠-Xm-Wv.
8 sk¿®v \S-∏n-em°n Ign-™m¬, AXns‚ dnt∏m¿´n-
t\msSm∏w sk¿®v hmd-≠v AXv ]pd-s∏-Sp-hn® Dt±ym-
K-ÿ\v XncnsI Gev∏n-t°-≠Xv sk¿®v hmd-≠ns‚
adp-h-iØv sk¿®n¬ ]s¶-SpØ Dt±ym-K-ÿ-cpsS

198
 t]cphn-hcw tcJ-s∏-Sp-tØ-≠-Xp-am-Wv.
9. sk¿®v hmd≠v kw_-‘n® Hcp cPn-ÿ AXp ]pd-
s∏-Sp-hn® Dt±ym-K-ÿ≥ AXv kq£n-t°-≠-Xm-Wv.
AXn¬ \¬In-bXpw XncnsI In´n-b-Xp-amb sk¿®v
hmd- ≠ ns‚ hnh- c - ß ƒ Fgp- X n- b n- c n- ° - W w.
XncnsI°n´nb D]-tbm-Kn® sk¿®v hmd-≠p-Iƒ tcJ-
bmbn kq£n-t°-≠-Xm-Wv.
10. al- ¿ AYhm ]©\ma-˛-bptSbpw A\p-_-‘-
Øns‚bpw Hcp ]I¿∏v B ÿe-Øns‚ Npa-X-e-
s∏´ hy‡n°v sImSp-Øn-cn-t°-≠Xpw AXv In´n
t_m[n®p F∂v tcJ-s∏-SpØn hmtß-≠-Xp-am-Wv.
tNm.13. Hcp CGST/ SGST Hm^o-k¿°v at‰-sX-¶nepw kml-N-cy-
Øn¬ hy]m-c-ÿ-e-߃ kμ¿in-°p-hm≥ Ign-bptam?
D. AsX CGST/ SGST \nbaw 65 ˛mw hIp∏v {]Imcw CXp
km≤y-am-Wv. CGST/ SGST BUn‰v ]m¿´n, As√-¶n¬ C&
AG, CGST/ SGST \nb-a-{]-Imcw \ma\n¿t±iw sNø-s∏´
Nm¿t´¿Pv A°u≠‚ v / tImÃv A°u-≠‚ v F∂n-
h¿°v k¿°m¿ hcp-am\w kwc-£n-°p-hm-\mbn sk¿®v
hmd≠v C√msX BUn‰v, kq£a ]cn-tim-[\, shcn-^n-
t°-j≥ apX-em-bh \S-Øp-∂-Xn-\p-th≠n kμ¿in-°m-
hp-∂-Xm-Wv. F∂m¬ CXn\v AUo-j-W¬ / tPmb‚ v
IΩo-j-W-dpsS tcJm-aq-e-ap≈ A\p-hmZw Bh-iy-am-Wv.
\nIpXn AS-t°≠ hy‡n-bpsS {]am-W-߃ Iw]yq-´-
dp-Iƒ XpS-ßn-bh kq£n-®n-´p≈ cPn-ÿ sNø-s∏-SmØ
{][m\ hym]mc ÿe-ß-fnepw a‰p ÿe-ß-fnepw
BUn‰v shcn-^n-t°-j≥ apX-em-bh \S-Øp-∂-Xn-\p-
th≠n Cu A[n-Imcw \S-∏n-em-°mhp-∂-Xm-Wv.
tNm.14. F¥mWv ]nSn-s®-Sp-°¬ AYhm Seizure F∂-Xp-sIm≠v
Dt±-in-°p-∂Xv?
D. amXrIm Nc°p tkh\ \nbaw CXn\v {]tXyI \n¿Δ-
N\w \¬In-bn-´n-√. \nb-a-]-c-ambn Bh-iy-ap≈ Hcp
hkvXp \nb-am-\p-kr-X-amb am¿§-Øn-eqsS Hcp Dt±ym-K-
ÿ≥ ]nSn-s®-Sp-°p∂ {]{In-b-bmWv (koj¿) Seizure
AYhm ]nSn-s®-Sp-°pI F∂ ]Zw A¿∞-am-°p∂sX∂v
seIvkn-°¬ Unjv\dn ]d-bp∂ s]mXp-hmbn ]d-™m¬

199
 \nb-a-Øns‚ _ew {]tbm-Kn®v DS-a-bpsS C„-{]-Im-c-a-
√msX Hcp hkvXp ssIhiam°p∂ {]hr-Ønsb koj¿
AYhm ]nSn-s®-Sp-°pI F∂p ]d-bm-hp-∂-Xm-Wv.
tNm.15. Nc-°p-Ifpw hml-\-ßfpw XS-¶-en-em-°m-\p-≈- A-[n-
Imcw GST \nb-a-Øn-\pt≠m?
D. D≠v, CGST/ SGST \nbaw 129 ˛mw hIp∏v {]Imcw
\nbahncp-≤-ambn Nc-°p-Iƒ, Ah- I-S-Øp-hm≥ D]-tbm-
Kn® {Sn°p-t]m-ep≈ hml-\-߃ AS°w ]nSn-s®-Sp-°p-
hm-\p≈ A[n-Imcw Hcp Dt±ymKÿ-\p≠v. CGST/ SGST
\nbaØnse hyh-ÿ-Iƒ°v hncp-≤-ambn IW-°n¬
s]Sp-ØmsX kw`-cn®p h®n-cn-°p∂ Nc-°p-If - pw Cßs\
]nSn-s®-Sp-°m-hp-∂Xpw \nbaw A\p-im-kn-°p∂ \nIpXn
AS-°p∂ ]£w / \nIpXn°v Xpey-amb XpI-°p≈
skIyq-cn‰n \¬Ip∂ ]£w Ah hn´p-sIm-Sp-°m-hp-∂-
Xp-am-Wv.
tNm.16. ]nSn- s ®- S p- ° ¬ (koj¿)epw, XS- ¶ - e n- e m- ° epw
(Unss‰≥j≥) XΩn-ep≈ hyXymkw F¥v?
D. \nb-am-\p-kr-X-ambn t\m´okv \¬In DS-at°m, ssIhi
Ah-Im-in-t°m, Xs‚ hkvXp-hntem/ t{]m∏¿´n-bntem
D≈ Ah-Imiw Hcp {]tXyI Ime-tØ°v XS-bp-∂-Xn-
s\-bmWv Un‰≥j≥ F∂p ]d-bp-∂-Xv. t\sc-a-dn®v
koj¿ F∂m¬ B hkvXp-hns‚ icn-°p≈ ssIh-im-
h-Imiw Un∏m¿´vsa‚ v Gs‰-SpØp F∂m-Wv. I≠p-sI-
t´-≠X - mWv F∂ kwi-bn-°p∂ Nc-°p-Iƒ BWv km[m-
c-W-bmbn Uns‰≥j≥ sNøm-dp-≈-Xv. F∂m¬ koj¿
sNøp-∂Xv At\z-j-W-Øn\p tijw I≠p-sI-´-s∏Spw
F∂v DØa hniz-k-ap-ff hkvXp-°-fm-Wv.
tNm.17. sk¿®v As√-¶n¬ koj-dn\v Nc-°p-tk-h\ \nbaw
\¬In-bn-cn-°p∂ kpc£ Dd-∏p-h-cp-Øp∂ kwhn-[m-\-
߃ Fs¥-√m-am-Wv.?
D. CGST/ SGST \nbaw 67 ˛mw hIp∏v {]Imcw koj¿ As√-
¶n¬ sk¿®n\v Nne kpc-£-Iƒ Dd-∏p-h-cp-Øn-bn-´p-≠v.
1. ]nSn-Iq-Snb Nc-°p-Iƒ As√-¶n¬, {]am-W-߃ ]cn-
tim-[\ Imem-h-[n-hsc am{Xw kq£n-®m¬ aXn-bm-
Ipw.

200
 2. BcpsS {]am-W-ß-fmtWm ]nSn-s®-Sp-Ø-Xv, B DS-a-
ÿ\v tcJ-I-fpsS t^mt´m tIm∏n FSp-°m-hp-∂-Xm-
Wv.
3. ]nSn-s®-SpØ Nc-°p-Iƒ°v FXn-sc ImcWw ImWn-
°¬ t\m´okv 6 amk-Øn-\Iw sImSp-Øn-√ F¶n¬
Ah XncnsI sImSp-t°-≠-Xm-Wv. aXn-bmb Imc-W-
tØm-Sp-IqSn Cu Imem-h[n ho≠pw ]c-am-h[n 6
amkw hsc \o´m-hp-∂-Xm-Wv.
4. ]nSn-s®-Sp-°p∂ Nc-°p-I-fpsS P\-hn-h-c-]-´nI ]ncn-
s®-Sp-°p∂ Dt±ym-K-ÿ≥ Xøm-dm-t°-≠-Xm-Wv.
5. thKw \in-®p-t]m-Ip-∂Xpw A]-IS km≤yX \nd-
™-Xp-amb hkvXp-°-fpsS enÃv CGST \nb-a-Øn¬
]cm-a¿in-®n-´p-≠v. Ah ]nSn-s®-Sp-Øm¬ DS≥ Xs∂
Xo¿∏m-t°-≠-Xm-Wv.
6. sk¿®v/ koj-dns\ kw_-‘n-°p∂ 1973 se {Inan-
\¬ \S- ] Sn N´- ß ƒ Chn- s Sbpw _m[- I - a m- W v .
F∂m¬ {Inan-\¬ \S-]Sn N´-Ønse hIp∏v 165 (5)
{]Imcap≈ dnt∏m¿´v ASp-Øp≈ aPn-kvt{S-‰n\v
sImSp-°p-∂-Xn\p ]Icw {]n≥kn-∏ƒ IΩo-j-W¿ /
CGST IΩo-jW - ¿/ SGST IΩo-jW - ¿ F∂n-h¿°mWv
Abvt°-≠-Xv.
tNm.18. \nIpXn AS- t °- ≠ p∂ Nc- ° p- I ƒ {Sm≥kv t ]m¿´v
sNøp∂ ka-bØv \n¿_-‘-ambpw sIm≠v \S-t°-≠
{]tXyI tcJ-Iƒ h√-Xp-apt≠m?
D. CGST/ SGST \nbaw 68 ˛mw hIp∏v {]Im-c-ap-≈ \nIpXn
AS-t°-≠p∂ Nc-°p-Iƒ sIm≠p-t]m-Ip∂ hml-\-ß-
fpsS NpX-e-s∏´ hy‡n Nc-°p-I-sf-°p-dn-®p≈ \n¿t±-
in-°-s∏´ tcJ-Iƒ ssIhiw h®n-cn-°-Ww.
tNm.19. AdÃv F∂-Xp-sIm≠v F¥mWv Dt±-in-°p-∂-Xv.?
D. CGST/ SGST \nbaw CXn\v {]tXyI \n¿Δ-N\w \¬In-
bn-´n-√. F∂m¬ PpUo-jy¬ {]Jym-]-\-ß-fpsS shfn-®-
Øn¬ CXns\ \nb-a-]-c-amb A[n-Imcw, B⁄, DØ-
c-hv, XpS-ßn-b-h-bpsS ASn-ÿm-\-Øn-¬ Hcp hy‡nsb
IÃ-Un-bn¬ FSp-°p∂ {]hr-Ønsb AdÃv F∂p]d-
bp-∂p. a‰v hm°p-If - n¬ ]d-™m¬ \nbaw \¬In-bn-´p≈

201
 A[n-Imcw D]-tbm-Kn-®p-sIm≠v ]pd-s∏-Sp-hn® hmd-≠n-
eqsS Hcp hy‡n-bpsS kzmX{¥yw XS-bp∂ {]hr-Øn-
bm-Wn-Xv.
tNm.20. CGST/ SGST \nba {]Imcw Ft∏m-sgms°bmWv Hcmsf
AdÃv sNøm≥ _‘-s∏´ Dt±ym-K-ÿ≥ A[n-Imcw
\¬Ip-∂Xv?
D. CGST/ SGST \nbaw 132 (1) (a), (b), (c), (d) hIp∏v As√-
¶n¬ 132 (2)˛mw hIp∏v {]Imcw in£n-°-s∏-Sm-hp∂ Ip‰-
߃ Hcmƒ sNbvXp F∂v CGST/ SGST IΩo-j-W¿°v
hniz-kn-°m≥ Imc-W-߃ Ds≠-¶n¬ Abmsf / AdÃv
sNøp-hm≥ Hcp CGST/ SGST Dt±ym-K-ÿs\ A[n-Im-c-
s∏- S p- Ø m- h p- ∂ - X m- W v . CX¿∞- a m- ° p- ∂ - s X¥- ∂ m¬
AØ-c-°m¿ H∂p-In¬ 2 tImSn-bn-e-[nIw \nIpXn
sh´n∏v \S-Ønb Btfm As√-¶n¬ CGST \nb-a-{]-Imcw
in£n°s∏´ Btfm Bbn-cn-°-Ww.
tNm.21. CGST/ SGST \nba{]Imcw AdÃv sNø- s ∏- S p∂
hy‡n°v Dd- ∏ p- h - c p- Ø n- b n- c n- ° p∂ kwc- £ - W - ß ƒ
Fs¥m-s°-bm-Wv.?
D. 69 ˛mw hIp∏v {]Imcw AdÃv sNø-s∏-Sp∂ hy‡n°v
Xmsg-∏-d-bp∂ kwc-£-W-ß-fp-≠v.
1. Adn-thm-Sp-IqSn sNøp∂ Ip‰-Ir-Xy-Øn-\mWv AdÃv
sNø-s∏-Sp-∂-sX-¶n¬ AdÃns‚ ImcWw Abmsf
FgpXn Adn-bn-°-Ww. 24 aWn-°q-dn-\p-≈n¬ Hcp aPn-
kvt{S-‰n\v apºmsI Abmsf lmP-cm-°n-bn-cn-°-Ww.
2. Pmayw e`n-°m-hp-∂Xpw Abm-fpsS Adn-thm-Sp-IqSn
A√m-Ø-Xp-amb Ip‰-Ir-Xy-Øn-\mWv AdÃv sNø-
s∏´ hy‡nsb CGST/ SGST sU]yq´n / Akn-Â v
IΩo-j-W¿ Pmay-Øn¬ hnS-Ww. C°m-cy-Øn¬ Hcp
t]meokv tÃj≥ Uyq´n Hm^o-k¿°v F∂ t]mse
1973 se {Inan-\¬ \S-]Sn N´w 436 _m[-I-am-Wv.
3. 1973 se {Inan-\¬ \S-]Sn N´- {]Imcw am{Xta Hcmsf
AdÃv sNøp-hm≥ ]mSp-≈q.
tNm.22. AdÃv sNøp- t ºmƒ FSp- t °≠ ap≥I- c p- X - e p- I ƒ
Fs¥m-s°-bm-Wv.?
D. Ad-Ãns\ kw_-‘n®pw AXns‚ \S-]-Sn-Isf∏‰nbpw

202
1973 se {Inan-\¬ \S-]Sn N´-Øn¬ ]d-™n-cn-°p∂ F√m
hyh-ÿ-Ifpw ]men-°Ww. AXp-sIm≠v F√m CGST/
SGST Dt±ym-K-ÿcpw CXn-s\-°p-dn®v icn°pw Adn-™n-
cn-°-Ww.
1973 se {Inan-\¬ \S-]Sn N´w 57 ˛mw hIp∏v
{]Imcw hmd-≠n-√msX AdÃv sNbvX Hcp hy‡nsb
\ymb-ambpw Bh-iy-amb ka-b-Øn-e-[n-Iw, 24 aWn-°q-
dn\v apI-fn¬ IÃ-Un-bn¬ hbv°p-hm≥ ]mSp-≈X√. (Cu
24 aWn-°q¿ F∂ ]cn-[n-bn¬ \n∂v {]Xnsb AdÃv
sNbvX ÿe-Øp-\n∂v aPn-kvt{S-‰n\v apºmsI sIm≠p-
h-cp-∂X- n-\p≈ bm{Xm kabw Hgn-hm-°n-bn-´p-≠v.) hmd≠n-
√msX AdÃv sNbX hy‡nsb CrP.C 56 - 10˛mw hIp∏v
{]Imcw tIkn¬ A[n-Im-c-ap≈ aPn-kvt{S-‰n\v apºm-sI-
bmWv lmP-cm-t°-≠-Xv.
AdÃv sNøp-∂-Xn\v ap≥]v ]men-t°≠ Imcy-ß-
sf-°p-dn®v Un.-sI. _kp hn. Fkv ]›n-a-_w-Kmƒ F∂
tIkn¬ (1997U SCC 146 ¬ dnt∏m¿´v sNø-s∏´n´p≈)
_lp-am-\-s∏´ kp{]ow tImSXn {]tXy-I-amb am¿§-
\n¿t±-i-߃ \¬In-bn-´p-≠v. Ah Cß-s\-bm-Wv.
1.) AdÃv sNøp∂ Dt±ym-K-ÿ≥ Xs‚ t]cpw Dt±ym-K-
t∏cpw hy‡- a mbn ImW- Ø - ° - h n[w s\bnw
SmtKmSpIq-Snb bqWnt^mw [cn-®n-cn-°-Ww. tNmZyw
sNøp∂ Dt±ym-Kÿ - ≥ Ah-cpsS t]cv hnh-cß- ƒ Hcp
cPn-Ã-dn¬ tcJ-s∏-Sp-Øn-bn-cn-°Ww.
2.) AdÃp sNøp∂ Dt±ym-K-ÿ≥ B ka-bØv Hcp
satΩm FgpXn D≠m-°p-Ibpw AXn¬ Hcp km£n-
sb-¶nepw H∏n-´n-cn-°p-Ibpw thWw. B km£n H∂p-
In¬ {]Xn-bpsS _‘pthm B ÿesØ _lp-am-
\y-\mb hy‡ntbm Bbn-cn-°-Ww.
3.) AdÃv satΩm-dn-b¬ H∏n-Sp∂ hy‡n Ad-ÃpsNø-
s∏´ BfpsS _‘pthm kplrtØm A√ F¶n¬
Ad-Ãp-ambn _‘-s∏´ F√m hnh-c-ßfpw Ign-bp∂
A{Xbpw thKw {]Xn-bpsS _‘-hn-s\tbm kplr-
Øn-s\tbm Adn-bn-®n-cn-t°-≠-Xm-Wv. AdÃv sNø-
s∏´ ka-bw, ÿew, IÃ-Un-bn¬ sh®n-cn-°p∂

203
 ÿew apX-em-bh Abmsf Adn-bp∂ Hcp-hy-‡n-sb-
tbm, Abm-fpsS A`yp-Z-b-Imw-£n-sbtbm _‘p-hn-
s\tbm kplr-Øn-s\tbm Adn-bn-°m≥ Ad-Ãp-sN-
ø-s∏´ Bfn\v Ah-Im-i-ap-≠v.
4.) AdÃv sNø-s∏´ BfpsS _‘p-°ƒ/ kplr-Øp-
°ƒ Pn√bv°v shfn-bn-emWv D≈-sX-¶n¬ Abmƒ
Ad-ÃvsN-ø-s∏´ kabw ÿew IÃ-Un-bn¬ h®n-cn-
°p∂ ÿew apX-em-bh sSen-{Kmw aptJ\, \nb-a-
k- l mb kanXn hgnbpw Ah¿ Xma- k n- ° p∂
ÿesØ t]meokv tÃj≥ hgnbpw 8 apX¬ 12
aWn-°q-dn-\p-≈n¬ Ahsc Adn-bn-®n-cn-t°-≠-Xm-Wv.
5.) XS-¶-en¬ h®n-cn-°p∂ ÿeØv kq£n-®n-cn-°p∂
Hcp Ub-dn-bn¬ Ad-Ãp-ambn _‘-s∏´ hnh-c-߃
FgpXn kq£n-t°-≠Xpw AXn¬ {]kvXpX _‘p-
hns‚ s]mXp hnh-c-߃, Abm-sf IÃ-Un-bn¬ h®n-
cn-°p∂ Dt±ym-K-ÿ-cpsS t]cp-hn-h-c-߃ F∂nh
Fgp-Xn-bn-cn-°-Ww.
6.) Ad-Ãns‚ ka-bØv Abmƒ Bh-iy-s∏-Sp-I-bm-sW-
¶n¬ A- b m- f psS tZl]cn- t im- [ \ \S- Ø p- I bpw
{]tXy-Ia - mbn ImW-s∏-Sp∂ sNdptXm heptXm Bb
apdn-hp-Iƒ Fs¥-¶nepw ico-c-Øn-¬ Ds≠-¶n¬ Ah
]cn-tim-[\m satΩm-bn¬ ImWn-°p-Ibpw AXn¬
Dt±ym-K-ÿ\pw AdÃv sNø-s∏-Sp∂ Bfpw H∏n-tS-
≠-Xm-Wv. Abmƒ°v Hcp tIm∏n sImSp-°p-Ibpw
thWw.
7.) AdÃv sNø-s∏-Sp∂ Bƒ IÃ-Un-bn¬ D≈ Ime-
tØmfw F√m 48 aWn-°q-dnepw CXn-\mbn k¿°m¿
\nb- a n- ® n- ´ p≈ tUmIv S ¿ ap≥]msI lmP- c m°n
sshZy-]-cn-tim-[\ \S-tØ-≠-Xm-Wv. F√m Xmeq-°p-
I-fnepw Pn√-I-fnepw _‘-s∏´ sl¬Øv k¿Δokv
Ub-d-IvS¿ CXn-\mbn tUmIvS¿am-cpsS Hcp ]m\¬
D≠m-t°-≠-XmWv.
8.) AdÃv satΩm Dƒs∏sS apI-fn¬ ]d™ F√m tcJ-
I-fp-sSbpw Hcp tIm∏n Ahn-SsØ aPn-kvt{S-‰n\v Ab-
®p-sIm-Sp-t°-≠-Xm-Wv.

204
 9.) tNmZyw sNøp∂ thf-bn¬ h°o-ens\ ImWp-hm≥
AdÃv sNø-s∏-Sp∂ Bsf A\p-h-Zn-t°-≠-Xm-Wv.
tNmZyw sNøp∂ F√m ka-bhpw CXv thW-sa-∂n√.
10.) F√m Pn√- b nepw k÷- a m- ° n- b n- ´ p≈ t]meokv
I¨t{Smƒ dqan¬ AdÃv sNø-s∏-´n-´p≈ hy‡n-I-
fpsS hnh-c-߃ 12 aWn-°q-dn-\p-≈n¬ Adn-bn-t°-
≠Xpw F√m-h¿°pw ImWm-hp∂ coXn-bn¬ B hnh-
c-߃ Hcp t\m´okv t_m¿Un¬ {]Z¿in-∏n-t°-≠-
Xp-am-Wv.
tNm.23. sk≥{S¬ t_m¿Uv Hm^v FIvsskkv B≥Uv IÃwkv
(C.B.E.C) AdÃv sNøp-tºmƒ ]men-°-s∏-S-W-sa∂v ]d-
™n-cn-°p∂ am¿§ \n¿t±-i-߃ Fs¥m-s°-bmWv?
D. Hcmsf AdÃv sNøp-∂-Xn\v ap≥]mbn B tIkn¬ AS-
ßn-bn-´p≈ Imcy-Im-c-Ww, \nIp-Xn-sh-´n-∏ns‚ am¿§w,
Ime-b-f-hv, sXfn-hp-I-fpsS Hu∂-Øyw, sX‰mb coXn-bn-
se-SpØ s{IUn-‰ns‚ hym]vXn, sXfnhpw \in-∏n-°p-hm-
\p≈ km[y-X-Iƒ XpS-ßnb hnhn-[-ß-fmb LS-I-߃
h®p-sIm-≠p≈ Hcp tIkv ˛ Sp ˛ tIkv ]T\w \S-Ønb
tijw am{Xta Hcmsf Ad-Ãp-sN-øp-hm≥ ]mSp-≈q. am{X-
hp-a-√, Xmsg ]d-bp∂ Imcy-߃ IqSn ]cn-K-Wn-t°-≠-
Xm-Wv.
i. \nb-a-ew-L-\-Øns‚ taep≈ icn-bmb At\z-jWw
Dd-∏p-h-cp-Øp-I.
ii. {]Xn-Iƒ Hfn-hn¬ t]mIm-Xn-cn-°p-hm≥ th≠n-bm-
IWw Ad-Ãv.
iii. km[-\-߃ Hfn-∏n®p h®p-sIm-≠p≈ I≈-°-SØv
XS-bp-∂X - n\pw / IÃwkv Xocph sh´n-°p-db - v°p-∂Xv
XS-bp-∂-Xn\pw th≠n-bm-h-Ww Ad-Ãv.
iv. \nIpXn sh´n-∏n-\m-kq-{XWw sNøp-Ibpw \n¿Δ-ln-
°p-Ibpw sNbvX _p≤n tI{μhpw, _n\m-an-bpw,
t{]mIvkn, UΩn apX-emb icn-bmb Ip‰-hm-fn-Isf
Is≠-Øp-∂-Xn\v th≠n.
v. \nIp-Xn-sh-´n-∏n-\p≈ Bkq-{XWw a\x-]q¿Δw sNøn-
°p-∂-XmWv F∂v t_m[yw hcp∂ L´-ß-fn¬
vi. sXfn-hp-Iƒ \in-∏n-°-s∏-Sm-Xn-cn-°p-hm≥ th≠n.

205
 vii. km£n-Isf kzm[o-\n-°p-∂, Ass[-cy-s∏-Sp-ØpI
apX-em-bh \S-°p∂ ka-b-Øv.
viii. Hcp tImSn-bn-e[
- nIw \nIp-Xn / tkh\ \nIpXn sh´n∏v
\S∂ kml-N-cy-ß-fn¬.
tNm.24. sImKv\n-k-_nƒ H^≥kv(Cognizable offence) F∂m¬
F¥m-Wv.?
D. s]mXp-hmbn, Kpcp-X-c-amb Ip‰-Ir-Xy-ß-fn¬ G¿s∏-Sp∂
Hcp Ip‰-hm-fnsb hmd‚n-√msX Hcp t]meokv Dt±ym-K-
ÿ\v AdÃv sNøm-hp-∂Xpw tImS-Xn-bpsS DØ-c-thm-
Sp-IqSntbm A√m-sXtbm Xs∂ At\z-jWw XpS-ßm-
hp-∂-Xp-ambn Ip‰-Ir-Xy-ß-sf-bmWv sImKv\n-k-_nƒ
H^≥kv F∂v hnfn-°p-∂-Xv.
25. Hcp t\m¨˛tIm-Kv-\n-k-_nƒ H^≥kv F∂m¬ F¥v?
D. A{X Kpcp-X-c-a-√mØ Ip‰-Ir-Xy-ß-fn¬ G¿s∏-Sp∂ Hcp
Ip‰-hm-fnsb hmd-≠n-√msX Hcp t]meokv Dt±ym-K-ÿ\v
AdÃp sNøm\pw tImS-Xn-bpsS DØ-chv C√msX At\z-
jWw \S-Øphm\pw km[y-a√ - . AØcw Ip‰-Ir-Xy-ßsf
t\m¨-˛-tIm-Kv\n-k-_nƒ H^≥kv F∂v hnfn-°p-∂Xv.
tNm.26. CGST \nba {]Imcw sImKv\n-k-_nƒ H^≥kv, t\m¨
tImKv\nk-_nƒ H^≥kv F∂m¬ F¥v?
D. CGST \nbaw 132˛ mw hIp∏v {]Imcw \nIpXn hnt[b
Nc-°p-I-fp-sStbm tkh-\-ß-fp-sStbm taep≈ \nIpXn
XpI sh´n∏v \S-Øp-Itbm, C≥]p´v SmIvkv s{IUn‰v
sX‰mbn do^≠v Bbn FSp-°p-Itbm XpS-ßnb Ip‰-
߃ BWv sImKv\nk_nƒ H^≥kv. CXv Pmayw In´m-
Ø-Xp-am-Wv. \nIpXn sh´n-∏p-ambn _‘-s∏´ a‰v Ip‰-Ir-
Xy-ßsf√mw Pmayw e`n-°p∂ t\m¨ tImKv\nk-_nƒ
H^≥kp-I-fm-Wv.
tNm.27. CGST \nb-a-{]-Imcw Ft∏m-sgm-s°-bmWv _‘-s∏´
DtZym-K-ÿ\v kΩ¨kv sImSp-°p-hm≥ A[n-Im-c-ap-
≈Xv?
D. CGST/ SGST \nbaw 70 ˛mw hIp∏v {]Imcw Hcp CGST/
SGST Dt±ym-K-ÿ\v Xs‚ At\z-j-W-Øn-en-cn-°p∂
tIkp-I-fn¬ Bh-iy-amb sXfn-hp-Iƒ \¬Ip-∂-Xn-\pw,
tcJ-Iƒ lmP-cm-°p-∂-Xn\p th≠nbpw a‰pw Xs‚

206
 apºmsI lmP-cm-°p-∂-Xn\v Hcmƒ°v kΩ¨kv sImSp-
°p-hm≥ A[n-Imcw D≠v. Nne-t∏mƒ CXv Hcp {]tXyI
{]am-Wtam a‰v hkvXp-°tfm lmP-cm-°-Ww F∂v Bh-
iy-s∏-´m-Imw, Nne-t∏mƒ Abm-fpsS \nb-{¥-W-Øn-en-cn-
°p∂ Hcp {]tXyI hnh-c-W-Øn¬s∏´ F√m tcJ-I-
sfbpw As√-¶n¬ hkvXp-°-sfbpw kw_-‘n-®m-Imw.
tNm.28. kΩ¨kv e`n-°p∂ hy‡n-bpsS DØ-c-hm-Zn-Ø-߃
Fs¥m-s°-bmWv?
D. At\z-j-W-Øn-en-cn-°p∂ tIkp-I-fn¬ DtZym-K-ÿ≥
Bh-iy-s∏-Sp∂ sXfn-hp-Ifpw tcJ-Ifpw Xs‚ ssIh-
itam A[o-\-X-bn-temc D≈-Xm-sW-¶n¬ Ah kzta-[-
bmte Hcp AwKo-IrX {]Xn-\n[n apJm-¥-ctam lmP-
cmbn kXyw t_m[n-∏n®v sXfnhv \¬Ip-∂-Xn-\p≈ DØ-
c-hm-ZnXzw \nb-a]
- c
- a
- mbn kΩ¨kv e`n-°p∂ Hcp hy‡n-
°p-≠v.
tNm.29. kΩ¨kv e`n-°p∂ hy‡n lmP-cm-bn-s√-¶n¬ D≈
A\-¥-c-^-e-߃ F¥mWv?
D. kΩ¨kv \¬In Hcp hy‡n-tbmSv lmP-cm-Ip-hm≥ Bh-
iy-s∏-Sp∂ {]{In-bsb \nb-a-]-c-ambn Hcp tImSXn \S-
]-Sn-bmbn IW-°m-°-s∏-Smw. aXn-bmb Imc-W-߃
C√msX Hcmƒ Aßs\ lmP-cm-Im-Xn-cp-∂m¬ Ahsc
C¥y≥ ]o\¬ tImUv (IPC) 174 ˛mw hIp∏v {]Im-c-ap≈
in£m-\-S-]-Sn-Iƒ°v hnt[-b-\m-°m-hp-∂-Xm-Wv. Abmƒ
kΩ¨kv ssI∏-‰msX Hfn®v \S-∂m¬ C¥y≥ ]o\¬
tImUnse 172 ˛mw hIp∏v {]Imchpw Bhiys∏´ tcJ-
Iƒ (Ce-Ivt{Sm-WnIv tcJ-Iƒ AS-°-ap-≈h) lmP-cm-
°m-Xn-cp-∂m¬ C¥y≥ ]o\¬ tImUnse 175 ˛mw hIp∏v
{]Im-chpw in£m¿l-\m-Wv. Abmƒ sX‰mb sXfn-hp-
Iƒ \¬In-bm¬ C¥y≥ ]o\¬ tImUv 193 ˛mw hIp∏v
{]Imcw in£m¿l-\m-Wv. CGST/ SGST \nbaw 122 (3)
(d) {]Imcw kΩ¨kv Ab® CGST/ SGST Dt±ym-Kÿ - \p
apºmsI lmP-cm-ImØ hy‡n°v apI-fn¬ ]d-™h
IqSm-sX, 25000/˛ cq] hsc ]ngbpw Npa-Ø-s∏-Sp-∂-XmWv.
tNm.30. kΩ¨kv ]pd-s∏-Sp-hn-°m-\p≈ am¿§ \n¿t±-i-߃
Fs¥m-s°-bmWv?

207
D. kΩ¨kv sImSp-°p-hm-\p≈ A[n-Imcw Zpcp-]t- bm-Ks - ∏-
Sp-Øp-∂n√ F∂v Dd-∏m-°m≥ sk≥{S¬ t_m¿Uv Hm^v
FIvsskkv B≥Uv IÃwkv (CBEC) dh\yq
Un∏m¿´vsa‚ v, [\-Im-cy-a{- ¥m-ebw, kam-bm-ka - b
- ß
- f
- n¬
am¿§-\n¿t±-i-߃ ]pd-s∏-Sp-hn-®n-´p-≠v.
i. \nIp-Xn-Zm-b-I≥ kl-cn-°mØ kμ¿`-ß-fn¬ Hcp
Ah-km\ B{ibsa∂ \ne-bn¬ am{Xta Cjyq
sNøm- h q. D∂- X - a m- t \- P v s a‚ v DtZym- K - ÿ ¿°v
kΩ¨kv sImSp-°p-∂Xv Hgn-hm-°-Ww.
ii. kΩ¨kn¬ AXv e`n-°p∂ hy‡n°v A\m-h-iy-
amb am\-knI _p≤n-ap-´p-≠m-°p∂ ITn-\hpw ]cpj-
hp-amb `mj ]mSn-√.
iii. Akn-Â v IΩo-j-W¿ dm¶n¬ Xmsg-b-√mØ Hcp
Dt±ym-K-ÿ-\n¬ \n∂v kΩ¨kv Ab-°p-∂-Xn-\p≈
Imc-Wß - ƒ t_m[y-s∏-SpØn tcJm-aq-ea - p≈ ap≥Iq¿
A\p- a Xn e`n® tijw am{Xta kq{]- ≠ p- a m¿
kΩ¨kv sImSp-°p-hm≥ ]mSp-≈q.
vi. ap≥Iq¿ Fgp-Xnb A\p-aX - n-bn-√msX Aßs\ sNtø-
≠n-h-cp∂ kml-N-cy-ß-fn¬ sSen-t^m¨ hngntbm
at‰m hm°m- e p≈ A\p- a Xn hmßn- b n- c n- ° - W w.
C°mcyw F{Xbpw thKw kΩ¨kv Ab-°p-∂-Xn\v
A\p-aXn \¬Inb DtZym-K-ÿs\ tcJm-aqew Adn-
bn-°-Ww.
v. kΩ¨kv Cjyq sNøp∂ F√m tIkp-I-fnepw
Cjyq sNøp∂ DtZym-K-ÿ≥ Ah kw_-‘n® hnh-
cWw tIkv ^b- e p- I - f n¬ tcJ- s ∏- S p- Ø p- I bpw
dnt∏m¿´v kΩ¿¨kv Ab- ° p- h m\v A\p- a Xn
\¬Inb DtZym- K - ÿ \v Ab- ® p- s Im- S p- ° p- I bpw
thWw.
vi. CEO, CFO, henb Iº-\n-bpsS As√-¶n¬ Hcp
s]mXp-ta-Jem ÿm]-\-Øns‚ P\-d¬ amt\-P¿,
apXn¿∂ amt\-Pvsa‚ v DtZym-K-ÿ≥am¿ apX-em-b-
h¿°v At\z-jW XpS-°-Øn¬ Xs∂ km[m-c-W-
bmbn kΩ¨kv sImSp-°p-hm≥ ]mSn-√. \nIpXn
\„w hcp-Øn-b-Xn-ep≈ Ah-cpsS ]¶m-fnØw shfn-

208
 hmbn Ign-™m¬ Aßs\ sNøm-hp-∂-XmWv.
tNm.31. kΩ¨kv ]pd-s∏-Sp-hn-°p-tºmƒ ]men-t°≠ ap≥I-cp-
X-ep-Iƒ Fs¥m-s°-bmWv?
D.- kΩ¨kv sImSp-°p-tºmƒ ]men-t°≠ ap≥ Icp-X-ep-
Iƒ Fs¥m-s°-bm-sW∂v Xmsg-∏-d-bp-∂p.
i. aXn- b mb Imc- W - ß ƒ IqSmsX lmP- c m- I p- h m≥
Hcmƒ°v kΩ¨kv Ab-°c - p-Xv. Hcm-fpsS km∂n≤yw
At\z-j-W-Øn-en-cn-°p∂ tIkn¬ Bh-iy-ap-≈-
t∏mƒ am{Xta Abmsf hnfn-®p-h-cp-Øm≥ ]mSp-≈q.
ii. XpS¿®-bmbn kΩ¨kv Cjyq sNømsX Ip‰m-tcm-
]n-X¿ As√-¶n¬ km£n-Iƒ Ch-cpsS samgn Ign-
bp-∂{X Ipd™ lmP-cm-Ie - n¬ Xs∂ tcJ-s∏-Sp-tØ-
≠-Xm-Wv.
iii. kΩ¨kn¬ lmP-cm-Ip-hm≥ ]d-™n-cn-°p∂ ka-
b-Øn¬ IrXy-X thWw. {]tXyI kml-N-cy-ß-fn-e-
√msX Hcp hy‡n-sbbpw samgn tcJ-s∏-Sp-Øp-∂-Xn-
\p-th≠n aWn-°q-dp-Iƒ ImØn-cn-°m≥ CS-bm-°c - pXv
iv. km[m-cW Hm^okv ka-b-Øv Xs∂ samgn tcJ-s∏-
Sp-tØ≠-Xm-Wv. F∂m¬ tIkns‚ hkvXp-X-I-f-\p-
k-cn®v samgn tcJ-s∏-Sp-Øp∂ ka-bhpw ÿehpw
am‰m-hp∂XmWv.
tNm.32. CGST/ SGST - Hm^o-k¿ amsc Ah-cpsS Hut±ym-KnI
tPmen-°n-S-bn¬ klm-bn-°m≥ _m[y-X-s∏´ a‰v DtZym-
K-ÿ¿ Bsc-¶nepapt≠m?
D. CGST/ SGST \nbaw 72 ˛mw hIp∏v {]Imcw Xmsg-∏-d-
bp∂ DtZym-K-ÿsc CGST/ SGST \nbaw \S-∏n-em-°m≥
CGST/ SGST DtZym-K-ÿsc klm-bn-°m≥ A[n-Im-c-s∏-
Sp-Øn-bn-´p-≠. Xmsg-∏-d-bp-∂-h-cmWv Ah¿
i. t]meokv
ii. sdbn¬thbvkv
iii. IÃwkv
iv. GST ]ncn-hp-ambn _‘-s∏´ kwÿm\/ tI{μ`cW
{]tZi / tI{μ k¿°m¿ DtZym-K-ÿ¿
v. `q\n-IpXn ]ncn-hp-ambn _‘-s∏´ kwÿm\ / tI{μ
`cW {]tZi / tI{μ k¿°m¿ DtZym-K-ÿ¿

209
vi. F√m hnt√Pv Hm^o-k¿am¿
vii. tI{μ/ kwÿm\ k¿°m¿ hn⁄m-]\w sNbvXn-
´p≈ GXp hn`m-K-Øn¬s∏´ DtZym-K-ÿ≥am-cpw.

210
 Ip‰-ßfpw ]ng-Ifpw -˛
t{]mkn-Iyq-j\pw
HØp Xo¿∏m-°epw
Offences, Penalities prosecution and
compounding

211
212
 Ip‰-ßfpw ]ng-Ifpw -˛
t{]mkn-Iyq-j\pw HØp Xo¿∏m-°epw
Offences, Penalities prosecution and
compounding
tNm.1. CGST/SGST \nb-aØ
- ns‚ Iogn¬ A\p-im-kn-°s
- ∏´ Ip‰-
߃ Fs¥√mw?
D. CGST/SGST \nb-a-Øns‚ 16˛mw A≤ym-b-Øn-emWv Ip‰-
ß-sfbpw ]ng-tbbpw ]‰n {]Xn]m-Zn-°p-∂-Xv. \nIpXn
_m[y- X - b p≈ Bƒ A\¿l- a mb tImºu- ≠ nwMv
hyhÿ t\Sn-sb-Sp-Ø-Xn\v 10˛mw hIp∏v {]Imcw \n›-
bn® ]ng-Iƒ°v ]pd-sa, {]kvXpX \ n b - a - Ø n s ‚
122˛mw hIp∏v {]Imcw 21 Ip‰-ßsf ]‰n ]d-™n-cn-°p-
∂p. Ah Xmsg ]dbpw {]Im-c-am-Wv.
a). C≥thmbvkv C√m-sX-tbm, sX‰m-btXm icn-b-√m-
ØtXm Bb C≥thmbvkv D]-tbm-Kn®v kssπ \S-
ØpI.
b). kssπ \S-ØmsX C≥thmbvkv \¬Ip-I.
c). ]ncn-s®-SpØ \nIpXn aq∂p amkw Ign-™n´pw AS-
bv°m-Xn-cn-°p-I.
d). 3 amk-Øn¬ Ihn™ Ime-b-f-hns‚ CGST/ SGST
\nbaw ewLn-®p-sIm≠v ]ncn-s®-SpØ \nIpXn AS-
bv°m-Xn-cn-°p-I.
e). Dd-hn-S-Øn¬ Xs∂ \nIpXn X´n-°n-gn-t°≠ thf-I-
fn¬ \nIpXn Ipd-bv°m-Xn-cn-°p-Itbm As√-¶n¬

213
 Ipd®p am{Xw X´n-°n-gn-°p-Itbm As√-¶n¬ Dd-hn-S-
Øn¬ X´n-°n-gn® \nIpXn 51˛mw hIp∏v {]Imcw
\nt£-]n-°m-Xn-cn-°p-Itbm AS-bv°m-Xn-cn-°p-Itbm
sNøp-I.
f). 52˛mw hIp∏v {]Imcw Dd-hn-S-Øn¬ hkq-em-t°≠
\nIpXn hkq-em-°m-Xn-cn-°p-Itbm Ipd®p am{Xw
hkq-em-°p-Itbm As√-¶n¬ AS-bv°m-Xn-cn-°p-Itbm
sNøpI.
g). Nc-°pItfm tkh-\-ßtfm kzoI-cn-°msX C≥]p´v
SmIvkv s{IUn‰v D]-tbm-Kn-°p-Itbm e`y-am-°p-Itbm
sNøp-I.
h). Ir{Xn-a-ambn t\Sp∂ do^-≠v.
j). hIp∏v 20˛s\ ewLn-®p-sIm≠v C≥]p´v tkh\ hnX-
c-W-°m¿ t\Sp-∂Xpw As√-¶n¬ hnX-cWw sNøp-
∂-Xp-amb C≥]p´v SmIvkv s{IUn-‰v.
k). \nIpXn sh´n- ∏ n\p th≠n sX‰mb hnh- c - ß ƒ
\¬IpI As√-¶n¬ kmº-ØnI IW°p ]pkvX-
IØn¬ sX‰mbn tcJ-s∏-Sp-ØpI As√-¶n¬ sX‰mb
tcJ-Itfm IW-°p-Itfm \¬Ip-I.
l). \nIpXn hnt[-b-\m-bn´pw cPn-ÿ sNøm-Xn-cn-°p-I.
m). cPn-kvt{S-j-\m-bp≈ \n¿_-‘n-X-amb tImf-ß-fn¬
sX‰mb hnh-c-߃ \¬Ip-I.
n). GsX-¶nepw DtZym-K-ÿ\v DØ-c-hm-ZnØw \nd-th-
‰p-∂-Xn\v hnLv\w hcp-Øp-Itbm XS- -am-Ip-Itbm
sNøpI.
o). \n›nX tcJ-Iƒ C√msX Nc-°p-Iƒ IS-Øp-I.
p). \nIpXn _m[y-X-bn¬ \n∂pw Hgn-™p-am-dm-\mbn
samØ hn‰p-h-chv Ipd®p ImWn-°p-I.
q). IW°p ]pkvX-I-ßfpw tcJ-Ifpw \nb-am-\p-krXw
kr„n-°p-∂-Xn¬ ]cm-P-b-s∏-Sp-Itbm \nb-a-Øn¬
]d™ Ime-b-f-hnse IW-°p-]p-kvX-I-ßfpw tcJ-

214
 Ifpw \ne- \ n- d p- Ø p- ∂ - X n¬ ]cm- P - b - s ∏- S p- I tbm
sNøpI.
r). Hcp DtZym-K-ÿ\v \nb-a-Øn-s‚bpw N´-Øn-s‚bpw
ASn-ÿm-\Ø - n¬ Bh-iy-amb hnh-cß
- fpw tcJ-Ifpw
\¬Ip-∂-Xn¬ ]cm-P-b-s∏-Sp-Itbm GsX¶nepw \S-
]-Sn-{I-a-Øns‚ `mK-ambn sX‰mbn \¬Ip-I.
s). I≠p sI´-en\v Imc-W-am-Im-hp∂ Xc-Øn-ep≈ Nc-
°p-Iƒ kw`-cn-°p-∂-Xntem IS-Øp-∂-Xntem hnX-
cWw sNøp-∂-Xntem G¿s∏-Sp-I.
t). as‰m-cm-fpsS GSTIN D]-tbm-Kn®v C≥thmbvkv/ a‰p
tcJ-Itfm ]pd-s∏-Sp-hn-°p-I.
u). Bh-iy-amb sXfn-hp-Iƒ tISp-h-cp-Øp-Itbm \in-
∏n-°p-Itbm sNøp-I.
v). \nbaw {]Imcw XS-™p-h-bv°-s∏´tXm ]nSn-s®-Sp-
ØtXm P]vXn sNø-s∏-´tXm Bb Nc-°p-Iƒ tISp-
h-cp-Øp-Itbm \o°w sNøp-Itbm sNøp-I.
tNm.2. "]ng' F∂ ]Zw sIm≠v F¥m-Wp-t±-in-°p-∂-Xv.?
D. CGST/SGST \nb-a-{]-Imcw "]ng' F∂ ]ZsØ \n¿h-Nn-
®n-´n-√. F∂m¬ \ymbXo¿∏p-If - p-sSbpw \nba-imkv{Xß-
fp-sSbpw ASn-ÿm-\-Øn¬ ]ng-bpsS kz`mhw Xmsg
]dbpw hn[-am-Wv.
i). Hcp Ip‰w sNbvX-Xn-\p≈ Xmev°m-enI in£tbm
in£-bmbn \nb-a-{]-Imcw AS-bvt°-≠p∂ XpItbm
ii). Fs¥-¶nepw sNbvX-Xnt\m IS-a- {]-Imcw sNtø-≠n-
bn-cp∂ Fs¥-¶nepw sNøm-Xn-cp-∂-Xnt\m \nb-a-{]-
Im-ctam Icm¿{]-Im-ctam Npa-Ønb in£.
tNm.3. ]ng Npa- Ø p- t ºmƒ ]men- t °≠ s]mXp- N n- ´ - I ƒ
Fs¥√mw?
D. \nb-a-im-kv{X-Øn-s‚bpw kzm`m-hnI \oXn-bp-sSbpw
A¥m-cm{„ hmWn-Py-sØbpw kΩ-X] - {- X-ßs
- fbpw \bn-
°p∂ XXz-ß-fp-sSbpw ASn-ÿm-\-Øn-ep≈ in£W
215
hyh-ÿI - ƒ°v hnt[-ba
- m-bmWv ]ng Npa-Øp-∂X
- v. hIp∏v
126˛ ¬ Dƒs°m-≈p∂ AØcw hyh-ÿ-Iƒ {]Im-cw.
a). Hcmƒ°pw Abmƒs°- X nsc Btcm- ] - W - ß sf
Jfin- ° m\pw ]d- ™ p- t Iƒ°m- \ p≈ Ah- k cw
\¬Im-sXtbm ImcWw ImWn-°¬ t\m´okv sImSp-
°m-sXtbm ]ng Npa-Øm≥ ]mSp-≈-X-√.
b). ]ng tIkns‚ apgp-h≥ hkvXp-X-I-fp-sSbpw kml-N-
cy-Øn-s‚bpw ASn-ÿm-\-Øn-em-bn-cn-°-Ww.
c).\nb-a-Øn-s‚bpw N´-Øn-s‚bpw Btcm-]n-°-s∏´
ewL-\-Øns‚ \nc-°n\pw Xo{h-Xbv°pw B\p-]m-
Xn-I-am-bn-cn-°Ww Npa-Ønb ]ng
d). ]ng Npa-Ønb DØ-c-hns‚ kz`mhw sXfn-thmsS
hy‡-am-°-Ww.
e). \nb-a-Øns‚ GXp hIp-∏p-Iƒ {]Im-c-amWv ]ng Npa-
Øn-b-sX∂v hy‡-am-°-Ww.
hIp∏v 126˛mw {]Imcw KWy-amb ]ng Xmsg ]d-bp∂
kml-N-cy-ß-fn¬ Npa-Øm≥ ]mSp≈X-√.
1. eLp \nb-a-ew-L-\-ß-fn¬ (5000/˛ cq] bn¬
Xmsg \nIp-Xn-bpƒs∏´ Hcp tIkn¬ hIp-∏p-I-
fpsS ewL-\-ap-s≠-¶n¬, AXmWv eLp \nb-a-ew-
L-\w)
2. \S-]-Sn-{I-a-hp-amb _‘-s∏´ tIkn¬
3. h©-\m-]-c-amb Dt±-iy-tØm-Sp-Iq-Sntbm ]q¿Æ-amb
\ncp-Ø-c-hm-Zn-Xzhpw aqetam A√msX h∂p tN¿∂
tcJ-I-fn¬ Ffp∏w Xncp-Øm-hp∂ sX‰p-Ifpw hogvN-
Ifpambn (tc-J-I-fn¬ hy‡-amb sX‰p-I-sf∂v \nb-
a-Øn¬ hni-Zo-I-cn-°p-∂) _‘-s∏´ tIkp-Iƒ.
IqSmsX CGST/SGST \nb- a - { ]- I mcw Fhn- s S-
sb√mw ]ng \n›nX XpI-bmtbm \n›nX iX-am-\a - mtbm
\n›-bn-®n-cn-°p-∂pthm AØcw tIkp-I-fnepw ta¬∏-
d-™Xv _m[-am-Ipw.

216
tNm.4. CGST/SGST \nb-a{]Imcw ]ng-bpsS XpI Fßs\
\nPs∏-Sp-Øn-bn-cn-°p-∂p.?
D. hIp∏v 122(1) {]Imcw \nIpXn hnt[-b-hy‡n hIp∏v 122˛
¬ ]d™ Ip‰-߃ sNbvXn-´p-s≠-¶n¬ Xmsg ]d-bp-
∂-Xn¬ IqSnb XpI F¥mtWm AXv ]ng-bmbn NpaØn
in£-°-s∏-Sp-∂-Xm-Wv.
sh´n-°m≥ {ian® \nIp-Xn-bpsS _m[yX hymP-
ambn t\Sm≥ {ian-®m¬ aS°n \¬Ip∂ \nIpXn XpI,
hc-hn-\-Øn¬ tN¿Øv XpI X´n-°n-gn-°m-Xncn-°p-Itbm
hkq-em-°m-Xn-cn-°p-Itbm As√-¶n¬ Ipd-®p-am{Xw X´n-
°n-gn-°p-Itbm hkq-em-°p-Itbm sNbvXn-´p-s≠-¶n¬ B
XpI ]Xn-\m-bncw cq] (Rs.10,000/˛)IqSmsX hIp∏v 122(2)
{]Imcw GsX-¶nepw cPn-ÿ sNbvX \nIpXn hnt[-b-
\mb hy‡n Bh¿Øn-®S- b - vt°≠ XpI-bn¬ Ipdhv hcp-
Øp-I-bm-sW-¶n¬ Abmƒ Xmsg ]d-bp-∂-Xn¬ IqSnb
XpI-bpsS ]ngbv°v _m[y-ÿ-\m-bn-cn-°pw.
1. AS-bv°p-∂-Xn-¬ Ipdhv hcp-Ønb \nIp-Xn-bpsS10%
2. ]Xn-\m-bncw cq] (Rs.10,000/˛)
tNm.5. \nIpXn hnt[b hy‡n A√msX a‰m¿s°-¶nepw ]ng
\n›-bn-®n-´pt≠m?
D. D≠v. hIp∏v 122(3) {]Imcw 25000/˛ cq] hsc-bp≈ ]ng
Xmsg ]d-bp∂ Ip‰-ß-ƒ sNøp∂ GsXmcp hy‡n-s°-
Xn-scbpw NpaØmhp-∂-Xm-Wv.
1. 21 Ip‰-ß-fn¬ GsX-¶nepw sNøm≥ t{]cn-∏n-°p-
Itbm klm-bn-°p-Itbm sNøp-∂-h¿
2. I≠p-sI-´-en-\-[o-\-amb Nc-°p-I-fp-ambn CS-s]-Sp∂
Bƒ (kzo-I-cn-°p-I-tbm, \¬Ip-I-tbm, kw`-cn-°p-I-
tbm, IS-Øp-Itbm sNøp-∂-h¿)
3. \nb-a-Øn\p hncp-≤-ambn tkh-\-߃ hnX-cWw
sNøp-Itbm kzoI-cn-°p-Itbm sNøp∂ Bƒ.
4. kΩ¨kv \¬Inb A[n-Im-cn-bpsS ap∂n¬ lmP-

217
 cm-Im-Xn-cn-°p∂ Bƒ.
5. C≥thmbv k v \¬Im- X n- c n- ° p- I tbm As√- ¶ n¬
C≥thm-bvkns‚ IW-°p-Iƒ tcJ-s∏-Sp-Øm-Xn-cn-°p-
Itbm sNøp∂ Bƒ.
tNm.6. CGST/SGST \nb-a-Øn¬ {]tXyI ]ng-Iƒ \n›-bn-
°mØ \nbaewL-\-Øn\v F¥v ]ng-bmWv \n›-bn-®n-
´p-≈Xv?
D. CGST/SGST \nb-aw 125˛mw hIp∏p {]Imcw GsX-¶nepw
Bƒ \nb- a - Ø n- t etbm AXn¬ Iogn- e p≈ N´- ß -
fpsStbm hIp-∏p-I-fp-tStbm ewL\w \S-Øn-bn-´p-s≠-
¶n¬ AXn\p {]tXyI ]ng \n›-bn-®n-´n-s√-¶nepw 25000
cq] hsc-bp≈ ]ng in£-bmbn \¬Im-hp-∂-Xm-Wv.
tNm.7. km[p-X-bp≈ tcJ-I-fn-√msX Nc-°p-Iƒ IS-Øp-Itbm
As√-¶n¬ bp‡-amb tcJm ]pkvX-I-ß-fn-√msX Nc-
°p-I-ƒ \o°m≥ {ian-°p-Itbm sNbvXm¬ \S-]Sn FSp-
°m-\mIpw?
D. \nb-Øn¬ \n›-bn-°-s∏´ tcJ-Iƒ C√msX (A-Xm-bXv
C≥thmbv k v / Un¢- t d- j ≥) Bsc- ¶ nepw Nc- ° p- I ƒ
k©m- c - a m¿§- Ø n¬ IS- Ø p- I - t bm kw`- c n- ° p- I tbm
As√-¶n¬ IW-°p-]p-kvXI - Ø
- n¬ tcJ-s∏-Sp-ØmØ Nc-
°p-Iƒ Bsc-¶nepw kw`-cn-°p-Itbm hnX-cWw sNøp-
Itbm sNbvXm¬ B Nc-°p-Iƒ IS-Øm-\p-]tbm-Kn®
hml- \ - t ØmsS XS™p hbv ° - e n\v A[o- \ - a m- I pw.
AØcw Nc-°p-Iƒ _m[-I-amb \nIp-Xnbpw ]en-ibpw
]ng-bp-a-S®v AtX kwJybv°v Xpey-amb CuSn≥ ta¬
hn´p-sIm-Sp-°m-hp-∂-Xm-Wv.
DS-aÿ
- ≥ apt∂m´v hcn-Ib
- m-sW-¶n¬: \nIp-Xnbpw
\nIp-Xnbv°v 100% Xpey-amb ]ng-bp-a-St®m As√-¶n¬
AtX kwJy-bv°v Xpey-amb CuSn≥ta¬ Nc-°p-Iƒ
hn´p-sIm-Sp-°m-hp-∂-Xm-Wv.
\nIpXn Hgn-hm-°s∏´ Nc-°p-If
- nt∑¬, Nc-°ns‚
hne-bpsS 2% As√-¶n¬ 25,000 cq] GXmtWm Ipdhv

218
 AXv AS-bvt°-≠-Xm-Wv.
DS-a-ÿ≥ apt∂m´v h∂n√m F¶n¬: \nIp-Xnbpw
\nIp-Xn-bpsS 50% \v Xpeyamb ]ngbpw AS-bv°p-Itbm
As√-¶n¬ AtX kwJybv°v Xpeyamb XpIbpsS CuSn-
t∑¬ Nc-°p-Iƒ hn´p-sIm-Sp-°m-hp-∂-Xm-Wv.
\nIpXn Hgn-hm-°-s∏´ Nc-°p-I-fn-t∑¬ Nc-°ns‚
hne-bpsS 5% As√-¶n¬ 25000 cq] GXmtWm Ipdhv
AXv AS-bvt°-≠m-X-Wv.
tNm.8. tImtºm-kn-j≥ kvIoan¬ A¿l-Xb- n-√mØ Hcmƒ AXv
Xnc-s™-Sp-Øm¬ F¥v ]ng-bmWv \n›-bn-®n-´p-≈-Xv.?
D. tImtºmkn-j≥ kvIow ]n≥]‰nb Hcmƒ°v AXn-\¿l-
X-bn-s√∂v I≠m¬ hIp∏v 10 (4) {]Imcw icn°pw \nIp-
Xn-b-S-bv°m≥ _m[y-ÿ-\mb Hcmƒ F{X \nIpXn AS-
bv°-Wtam AXn\v Xpey-amb XpI HSp-°m≥ _m[y-ÿ-
\m-Wv. Cu ]ng Abmƒ AS-bvt°≠ \nI-Xnbv°pw ]pd-
sa-bm-Wv.
tNm.9. "I≠p-sI-´¬' F∂Xv sIm≠v F¥mWv Dt±-in-°p-∂Xv.?
D. I≠p-sI-´-ens\ \nb-a-Øn-sem-cn-SØpw \n¿h-Nn-®n-´n-√.
Cu Bibw Dcp-Øn-cn™p h∂ tdma≥ \nb-a-Øn¬
]nSn-s®-Sp-°p-I, N{I-h¿Øn-bpsS ssII-fn-te-bvs°-Sp-°p-
I, N{I-h¿Øn-bp-sS-Xmbn am‰p-I, F∂o A¿∞ßfmWp-
≈-Xv. Aø-cpsS \nb-a-\n-L≠p {]Imcw "I≠p-sI-´¬'
F∂ ]Z-Øn\v kzImcy hkvXp-hI - I
- ƒ cmjv{S-Øn\v ]ng-
bmbn sImSp-XXv hn\n-tbm-Kn-°pI F∂¿∞-am-Wp-≈-Xv.
Npcp°n∏- d - ™ m¬ Nc- ° p- I - f psS DS- a - ÿ m- h - I miw
k¿°m-cn\v ssIam-dpI F∂m-Wv.
tNm.10. CGST/SGST \nb-a- {]Imcw GsXms° kml-N-cy-ß-fn-
emWv Nc-°p-Iƒ I≠p sI´m-\m-hp-∂-Xv.?
D. CGST \nb-aw 70˛mw hIp∏p {]Imcw Xmsg ]d-bp∂
GsX-¶nepw Imcy-߃ Hcp hy‡n sNøp-tºm-gmWv
Nc°p-Iƒ I≠p-sI-´-en\[o-\-am-°p-∂-Xv.
1. \nb-a-Ønse GsX-¶nepw hIp-∏p-Iƒ ewLn®v Nc-
219
 °p-Iƒ hnX-cWw sNøp-Ibpw AØcw \nb-a-ew-L-
\-߃ \nIpXn sh´n-∏n-tebv°v \bn-°p-Ibpw
sNbp-∂p.
2. \nb-a-Øn¬ hnh-cn-°p∂ coXn-bn¬ Nc-°p-Iƒ IW-
°n¬s∏Sp-Øm-Xn-cn-°p-I.
3. \nIpXn _m[y-Xb - p≈ Nc-°p-Iƒ cPn-kvt{S-j\v At]-
£n-°msX hnX-cWw sNøp-I.
\nIpXn sh´n-°m-\mbn \nb-a-Øn-s‚tbm N´-Øn-
s‚tbm hIp-∏p-Iƒ ewLn-°p-Itbm
4. Nc-°p-Iƒ Hcp ÿe-Øp-\n∂v as‰mcp ÿe-tØbv°v
hln- ° m- \ p- ] - t bm- K n- ° p∂ GsX- ¶ nepw hml\w
CGST/SGST \nb-aØnse hyh-ÿ-Iƒ ew-Ln-°p-I-
bm-sW-¶n¬ (D--Sa-ÿs‚ AdnthmsS A√msX D]-
tbm-Kn-°p-I.)
tNm.11. _‘-s∏´ DtZym-K-ÿ≥ I≠p-sI-´nb Ncp-°p-Iƒ°v
F¥v kw`-hn°pw?
D. I≠p-sI-´-en¬, I≠p-sI-´nb Nc-°p-I-fpsS Ah-Imiw
(title) k¿°m-cn-\m-hp-Ibpw _‘-s∏´ DtZym-K-ÿs‚
At]-£{- ]-Imcw GsXmcp t]meokv DtZym-Kÿ - \pw Nc-
°p-I-sf-Sp-°m≥ klm-bn-°-Ww.
tNm.12. I≠p-sI-´-en\p tijw I≠p-sI-´nb Nc-°p-Iƒ hos≠-
Sp-°m≥ hy‡n°v Ah-kcw \¬tI-≠-Xpt≠m?
D. D≠v. hIp∏v 130 (2) {]Imcw I≠p-sI-´-en\v hnt[-b-am-
Ip∂ Nc-°p-I-fpsS DØ-c-hm-ZnXzw D≈ hy‡nbvt°m
DS-abvt°m I≠p-sI-´p-∂X - n\v ]Icw ]ng-sIm-Sp-°m-\p≈
Ah-kcw sImSp-t°-≠-Xm-Wv. (Cu ]ng I≠p-sI-´p∂
Nc-°p-If - psS am¿°‰v hne-sb-°mƒ IqSp-Xe - m-Ic- p-Xv) Cu
]ng AS-bvt°≠ \nIp-Xnbv°pw a‰p Nm¿÷p-Iƒ°pw
]pd-sa-bm-Wv.
tNm.13. \n›-bn-°-s∏´ tcJ-I-fn-√msX Nc-°p-Iƒ sIm≠pt]m-
Ip∂ hml\w I≠p-sI-´mtam?
D. AsX, hIp∏v 130 {]Imcw \nb-a-Øn¬ \n›-bn® Un¢-
td-jt\m a‰p tcJ-Itfm C√msX Nc-°p-IƒsIm-≠p-s]m-
Ip∂ GXp hml-\hpw I≠p-sI-´-en\v hnt[-b-am-Wv.
F∂m¬ hml- \ - Ø ns‚ DSa Abm- f psS Adn- h n-

220
 √msXtbm Abmƒ Iq´p-\n¬°m-sXtbm Abm-fpsS {]Xn-
\n[n Adn-bm-sXtbm Iq´p-\n¬°m-sXtbm BWv Nc-°p-
Iƒ Bh-iy-amb tcJ-Itfm Un¢-td-jt\m C√msX
hml-\-Øn¬ IS-Øn-b-sX∂v sXfn-bn-®m¬, hml\w
I≠p-sI-´-en\v hnt[-b-am-In-√.
tNm.14. F¥mWv "t{]mkn-Iyq-j≥'?
D. Ip‰w sNbvX Bƒs°-Xnsc Ip‰w sNbvXp F∂p ImWn-
°p∂ \nb-a-\-S-]Sn {Ia-Øns‚ XpS-°hpw XpS¿∂p≈
\S-]-Sn-I-fp-am-Wv. "t{]mkn-Iyq-j≥'? {Inan-\¬ \S-]-Sn-{I-
a-Øns‚ (Cr PC) hIp∏v 198 {]Imcw Hcmƒs°-Xn-sc-bp≈
\S-]-Sn-{Iaw XpS-ßp-∂Xpw XpS¿∂p-sIm-≠p-t]m-Ip-∂-Xp-
amWv t{]mkn-Iyq-j≥.
tNm.15. CGST/ SGST \nb-a{]-Imcw t{]mkn-Iyq-j≥ \S-]-Sn-Iƒ
Bh-iy-am-Ip-∂Xv GsX√mw Ip‰-ß-fn-emWv?
D. CGST/SGST \nb-aw 73˛mw hIp-∏p-{]-Imcw {Inan-\¬
s{]mko-UnwKvkpw t{]mkn-Iyq-j\pw Bh-iy-am-Ip∂
Kpcp-X-c-Ip-‰-߬ t{ImUo-I-cn-®n-cn-°p-∂-Xv. AØcw 12
Ip‰-߃ Xmsg sImSp-°p-∂p.
a) C≥thmbvkv C√m-sXtbm sX‰m-btXm icn-b-√m-
ØtXm Bb C≥thmbvkv D]-tbm-Knt®m hnX-
c-W-Øn¬ G¿s∏-Sp-I.
b) hnX-cWw \S-ØmsX C≥thmbvkv Cd-°p-I.
c) hkq-em-°nb \nIpXn 3 amkw Ign-™n´pw AS-bv°m-
Xn-cn-°p-I.
d) Nc-°p-Itfm tkh-\-ßtfm e`n-°msX C≥]p´v
SmIvkv s{IUn-‰v {]tbm-P-\-∏-Sp-Øp-Itbm D]-tbm-Kn-
°p-Itbm sNøp-I.
e) hymP-amb do^≠v t\Sp-I.
f) t¢mkv (clause) (a) apX¬ (e) hsc- b p≈Xn¬
s]SmØ Ip‰-ß-fmb \nIpXn sh´n-∏v, sX‰mbn e`n®
C≥]p´v SmIvkv s{IUn-‰v As√-¶n¬ do^≠p
t\SpI F∂nh.
g) sX‰mb \nIpXn hnh-cß - ƒ \¬Ip-Itbm As√-¶n¬
kmº-ØnI IW-°p-]p-kvX-I-Øn¬ sX‰mbn tcJ-
s∏-Sp-Øp-Itbm As√-¶n¬ sX‰mb tcJ-Itfm IW-

221
 °p-I-tfm \¬Ip-Itbm sNøp-I.
h) GsX-¶nepw DtZym-K-ÿ\v DØ-c-hm-ZnØw \nd-th-
‰p-∂-Xn\v hnLv\w hcp-Øp-Itbm XS- -s∏-Sp-Øp-
Itbm sNøp-I.
i) I≠p-sI-´-en\v hnt[-bm-tI≠ GsX-¶nepw Nc-°p-
Iƒ kzoI-cn-°p-∂-Xntem kw`- c n- ° p- ∂ - X ntem IS-
Øp-∂-Xntem hnX-cWw sNøp-∂-Xntem G¿s∏-Sp-I.
j) \nb-a-Øn\p hncp-≤-ambn tkh-\-߃ hnX-cWw
sNøp- I tbm kzoI- c n- ° p- I tbm G¿s∏- S p- I tbm
sNøpI.
k) GsX-¶nepw {][m-\s∏´ sXfn-hp-Itfm tcJ-Itfm
\in- ∏ n- ° p- I tbm D]- t bmK iq\y- a m- ° p- I tbm
sNøpI.
l) \nb-a-Øn-s‚bpw N´-Øn-s‚bpw ASn-ÿm-\-Øn¬
Bh-iy-amb hnh-c߃ \¬Im-Xn-cn-°pI As√-¶n¬
sX‰mb hnh-c-߃ \¬Ip-I.
m) apI-fn¬ ]d™ 12 Ip‰-߃ sNøp-Itbm sNøp-∂-
Xn\v klmbw \¬Ip-Itbm sNøp-∂p.
tNm.16. CGST/ SGST \nb-a{]-Imcw Ip‰-°m-cs‚ ta¬ Npa-Ø-
s∏-Sp∂ in£m-hn[n F¥mWv?
D. hIp∏p 132 (1) {]Imcw in£m hn[n \¬Ip∂ coXn
Xmsg-∏-d-bp-∂p.
_‘-s∏´ Ip‰-߃ in£ (]c-am-h[n
XS-hns‚ Imem-h[n)
1) 250 e£-Øn\p apI-fn¬As√- 1) 5 h¿jw XShpw ]ngbpw
¶n¬ 5 tImSn°p apI-fn¬
Dff\nIpXn sh´n-∏v.
2)2tImSn°v apI- f nepw 5 2) 3 h¿jw XShpw ]ngbpw
tImSn°pXmsg- b p- a p≈
\nIpXn sh´n∏v
3) 1tImSn°p apI- f nepw 2 3) 1 h¿jw XShpw ]ngbpw
tImSn°p Xmsg-bp-ap≈
\nIpXn sh´n∏v
4) sX‰mb dnt°m¿Up-Iƒ 4)6 amk XShpw ]ngbpw
DtZym-Kÿ- \p hnLv\w hcp-ØpI
ssIt°m¿Up-Iƒ \in∏n-°pI
222
tNm.17. CGST/ SGST \nb-a{]-Imcw tIm·n-k-_n¬ t\m¨
tIm·n-k-_n¬ Ip‰-߃ F¥mWv?
D. CGST/ SGST \nb-aw hIp∏p 132 (4) Dw hIp∏p 132 (5)
{]Im-cw.
sh´n® \nIpXn _m[yX 5 tImSn-bn¬ Ipd-hm-sW-
¶n¬ AØcw tIkp-Iƒ t\m¨ tIm·n-k-_n¬ tIkp-
I-fm-Wv. AØcw tIkp-If - n¬ Pmayw A\p-hZ- n-\o-ba
- mWv.
sh´n® \nIp-Xn, _m[yX 5 tImSn-bn¬ A[n-I-am-
bm¬ AØcw tIkp-I-fn¬ tIm·n-k-_n¬ tIkp-I-
fmWv. CØcw tIkp-I-fn¬ Pmayw A\phZ\o-b-a-√.
tNm.18. t{]mkn-Iyq-j≥ \S-∏n-em-°p-∂-Xn\v _‘-s∏´ A[n-Im-
cn-bpsS ap≥Iq¿ A\p-hmZw \n¿_-‘-amtWm?
D. AsX, _‘-s∏´ A[n-Im-cn-bpsS ap≥Iq¿ A\p-hmZw
C√msX Hcp hy‡n-sbbpw F¥p Ip‰-Øn-\m-sW-¶n-epw,
t{]mkn-Iyq´v sNøm≥ ]mSn-√.
tNm.19. CGST/ SGST \nb-a{]-Imcw t{]mkn-Iyq´v sNøm≥ Ip‰w
sNøm-\p≈ Dt±iyw (mensrea), Ip‰-Im-c-W-amb am\-kn-
I-\ne (culpable; mental state) F∂o LS-I-߃ Bh-
iy-amtWm?
D. AsX, Ip‰-Im-c-W-amb am\-knI \nebpw (culpable;
mental state) Ip‰w sNøm-\p≈ Dt±-ihpw (mensrea) Ip‰w
sNøp-hm≥ Bh-iy-am-W∂pw AØcw Ip‰-߃ am\-
knI \ne C√msX sNøm≥ ]‰n-s√∂pw hIp∏p 135˛ ¬
A\p-am-\n-°p-∂p.
tNm.20. F¥m-Wv Ip‰-Im-c-W-amb am\-knI \ne (culpable state
of mind)?
D. Hcp {]hrØn sNøp-tºmƒ Ip‰-Im-c-W-amb am\-knI
\ne F¥m-sW∂p ]d-™m¬ AØcw a\ p {]Imcw
sNøp∂ {]hrØn a\-]q¿Δ-am-bn-cn-°pI
a. {]hr-Øn-sb-bpw, AXns‚ ]cn-WnX ^e-ß-sf--∏-
‰nbpw t_m[-hm-\m-bn-cn-°p-I.
b. {]hrØn sNøp∂ Bƒ `oj-Wn°p hg-ßm-sXbpw
XS- -߃ adn-I-S∂pw {]hr-Øn-sN-øp-I.
c. {]hrØn sNøp∂ Bƒ sNøp- ∂ Xp
\nbahnt[bas√∂p hniz-kn-°p-Itbm? hniz-kn-

223
 °m≥ ImcWw D≠m-°p-Itbm sNøp-I.
tNm.21. ST/SGST \nb-a-{]-Imcw Hcp Iº-\n-s°-Xnsc t{]mkn-Iyq-
jt\m a‰p \S-]-Sn-Itfm \S-Ømtam?
D. AsX, CGST/SGST \nbaw 137˛mw hIp∏p {]Im-cw, Hcp
Iº-\n-bpsS \S-Øn-∏n¬ \nb-{¥-Wm-[n-Im-chpw DØ-c-
hm-Zn-Xz-ap≈ GsXm-cmƒ°pw FXn-sc, Iº-\n-s°m-∏w,
Abm- f psS DØ- c - h m- Z n- X z- Ø n- e p≈ Ime- L - ´ - Ø n¬
sNbvX Ip‰-Øn-\v, \S-]-Sn-I-sf-Sp-°p-Ibpw in£n-°p-
Ibpw sNøm-hp-∂X - m-Wv. Hcp Iº\n sNbvX GsX-¶nepw
Ip‰w GsX-¶nepw DtZym--Kÿ -- s‚
kΩ-X-tØm-sSbpw Iq´p-\n-∂-Xn-s‚bpw ^e-ambn \S-∂-
Xm-sW-¶n¬˛ hogvN ImcWw kw`-hn-®-Xm-sW-¶n¬
B DtZym-K-ÿ≥ Ip‰w sNbvX-Xmbn IW-°m°n B
Ip‰-Øn\v in£n-°m-hp-∂-Xm-Wv.
tNm.22. Ip‰w HØp-Xo¿∏m-°m≥ F∂-Xp-sIm≠v Dt±-in-°p-∂Xv
F¥v?
D. {Inan-\¬ \S-]Sn {Ia-Øns‚ 320˛mw hIp∏p {]Imcw
t{]mkn-Iyq´v sNøp-∂-Xp, ]cn-K-W-\-bpsS _e-Øn¬
\n¿Ø-em-°pI As√-¶n¬ GsX-¶nepw kzImcy e£y-
Øn-\p-th≠n \n¿Ø-em-°pI F∂-XmWv HØp-Xo¿∏m-
°¬ sIm≠p-t±-in-°p-∂-Xv.
tNm.23. F√mw Ip‰ßfpw CGST/SGST \nb-a-{]-Imcw HØp
Xo¿∏m-°mtam?
D. AsX CGST/SGST \nbaw 138˛mw hIp∏p {]Im-cw, Xmsg-
∏-d-bp∂sXmgn-sI-bp≈ GXp Ip‰hpw \n›-bn® HØp-
Xo¿∏p XpI AS-bv°p-I-bm-sW¶n¬ AXp ]cn-K-Wn®p
t{]mkn- I yq- j \p aptºm, ]n≥t]m HØ- X o¿∏m-
°p∂XmWv.
1. ]Xn-\©mw tNmZy-Øn¬ (15) {Ia-s∏-SpØnb 12 Kpcp-
Xc Ip‰-ß-fn¬ 1˛6 hsc-bp≈ Ip‰w sNbvX Bƒ
ta¬∏-d™ Ip‰-߃°p CXn-\p-apºv HØp-Xo¿∏m-
°n-bn-´p-s≠¶n¬.
2. 12 Kpcp-Xc Ip‰-ß-fn¬ 1˛6 hscbp≈ Ip‰ßƒ
sNøm≥ klm- b n- ° p- I tbm, t{]cn- ∏ n- ° p- I tbm
sNbvX Bƒ CXn-\p-apºv ta¬∏d™ at‰-sX-¶nepw

224
 Ip‰w HØp-Xo¿∏m-°n-bn-´p-s≠-¶n¬.
apI-fn¬ ]d™ Ip‰-ßs - fm-gnsI CGST/SGST \nb-
a-Øn\p Iogn-ep-≈Xpw 1 tImSnbne-[nIw hne-bp≈ hnX-
c-W-hp-ambn _‘-s∏´ at‰Xp Ip‰hpw Ip‰w sNbvX
Bƒ CSs]´ at‰Xp Ip‰hpw Ip‰w- sNbvX Bƒ CXn-
\p-apºv HØp-Xo¿∏m-°n-bn-´p-s≠-¶n¬
CGST/SGST \nb-a-{]-Imcw am{X-a-√msX NDPSA
As√- ¶ n¬ FEMA \nb- a - Ø n≥ {]Imcw IqSn- b p≈
tIkpIƒ
CXp-{]-Imcw HØp-Xo¿∏m-°¬ A\p-h-Zn-°p-∂Xp
\nIp-Xn-bpw, ]en-ibpw ]ngbpw AS-®-Xn-\p-tijw am{X-
am-Wv. at‰-sX-¶nepw \nb-aØ
- n\p Iogn¬ XpS-ßn-°g- n™
Hcp \S-]Sn {Ia-sØbpw HØp-Xo¿∏m-°¬ _m[n-°p-
∂n√.
tNm.24. H-Øp-Xo¿∏m-°-en\p [\-]-c-amb ]cn-[n-I-tf-sX-¶nepw
\n›-bn-®n-´pt≠m?
D. AsX, HØp-Xo¿∏m-°-ens‚ Xmgv∂ ]cn[n Xmsg ]d-
bp-∂-Xp-I-fn¬ GXmtWm hepXv AXm-bn-cn-°pw.
1. _‘-s∏´ \nIp-Xn-bpsS 50% As√-¶n¬ 10,000 cq].
2. HØp-Xo¿∏m-°-ens‚ Db¿∂ ]cn-[n. Xmsg-∏-d-bp∂
XpI-I-fn¬ GXmtWm hepXv AXm-bn-cn-°pw.
3. _‘-s∏´ \nIp-Xn-bpsS 150% As√-¶n¬ 30,000 cq]
tNm.25. CGST/SGST \nb-a-{]-Im-c-ap≈ Ip‰-߃ HØp-Xo¿∏m-°n-
bm¬ ]cn-WnX ^e-߃ Fs¥m-s°-bmWv?
D. hIp∏p 138 D]-h-Ip∏p 3 {]Imcw HØp-Xo¿∏p XpI AS-
bv°p-I-bm-sW-¶n¬ XpS¿ \S]-SnIƒ Cu \nb-a-{]-Imcw
Ah-km-\n-°p-Ibpw IqSmsX ap≥t] XpS-ßnb {Inan-\¬
\S-]-Sn-Iƒ Akm-[p-hm-°p-Ibpw sNøpw.

225
226
IGST \nb-aØns‚ s]mXp-hmb
Ah-tem-I\w

227
228
 IGST \nb-aØns‚ s]mXp-hmb Ah-
tem-I\w

tNm.1. F¥mWv IGST?

D. C‚-t{K-‰Uv KpUvkv B≥Uv k¿ho-kkv SmIvkv (IGST)
F∂m¬ IGST BIv S ns‚ Iogn¬ A¥¿kw- ÿ m\
hym]mc hmWn-Py-ß-fn¬ Nc-°p-I-fp-sStbm tkh-\-ß-
fp-sStbm hnX-c-W-Øn≥ta¬ Npa-Ø-s∏-Sp∂ SmIvkv
BWv.
tNm.2. F¥mWv A¥¿ kwÿm\ hnX-c-W-߃?
D. A¥¿ kwÿm\ hym]mc hmWn-Py-ß-fn¬, Nc-°p-I-
fp-sSbpw tkh-\-ß-fp-sSbpw hnX-cWw F∂m¬ hnX-
cWw sNøp∂ Bfns‚ ÿehpw hnX-cWw e`n-°p∂
ÿehpw c≠p hyXyÿ kwÿm-\-ß-fntem c≠p
hyXykvX tI{μ-`-cW {]tZ-i-ß-fntem As√-¶n¬ Hcp
kwÿm-\hpw Hcp tI{μ-`-cW {]tZ-ihpw, SEZ bqWn-
‰p-Iƒt°m sUh-e-∏-dnt\m \¬Ip∂ hnX-c-W-߃
As√-¶n¬ Hcp kwÿm-\-Øn-\-IØv \S-°p∂ hnX-c-
W-߃ A√mØ GsXmcp hnX-c-W-hp-amWv (hIp:7
IGST\nb-aw)
tNm.3. GST bpsS Iogn¬ Fß-s\-bmWv km[-\-ß-fp-sSbpw
tkh-\-ß-fp-sSbpw A¥¿ kwÿm\ hnX-c-W-߃°p
\nIpXn Npa-Ø-s∏-Sp-∂Xv?

229
D. A¥¿ kwÿm\ hnX-c-W-Øns‚ Imcy-Øn¬ IGST
Npa-Øp-∂Xpw ]ncn-s®-Sp-°p-∂Xpw tI{μ k¿°m-cm-Wv.
IGST s]mXp-hmbn CGST bpw SGST bpw tN¿∂Xpw
\nIpXn _m[yXbp≈ km[-\-ß-fp-sStbm tkh-\-ß-
fp-sStbm F√m A¥¿ kwÿm\ hnX-cW - ß- ƒ°pw Npa-
Ø-s∏-Sp-∂-Xp-am-Wv. A¥¿kw-ÿm\ hnev]-\-°m-c≥
Xs‚ hmß-en≥ta¬ e`n-°p∂ IGST/CGST IqSmsX
SGST s{IUn-‰p-Iƒ AUvPÃv sNbvX tijw h¿≤n®
aqey- Ø n- t ∑¬ IGST AS- b v ° pw. Ib- ‰ n Ab- ° p∂
kwÿm- \ w IGST t]bv s a‚ n\v D]- t bm- K n® SGST,
s{IUn‰v tI{μ-Øn\v {Sm≥kv^¿ sNøpw. Cd-°p-aXn
sNøp∂ Uoe¿ kwÿm-\sØ Xs‚ \nIpXn AS-bv°m-
\p-]t- bm-Kn® IGST s{IUn‰v FSp-°p-Ibpw sNøpw. tI{μw
Cd-°p-aXn sNøp∂ kwÿm-\-Øn\v SGST \nIpXn AS-
°m-\p-]-tbm-Kn® IGST s{IUn‰v {Sm≥kv^¿ sNbvXv
\¬Ipw. _‘-s∏´ hnh-c-߃ Hcp {Inb-dnwKv lukv
kwhn-[m-\-ambn {]h¿Øn-°p∂ tI{μ GP≥kn°v
ka¿∏n-°p-Ibpw A¿l-X-s∏´ XpI F{X-bmsW∂v ]cn-
tim-[n-°p-Ibpw XpI ssIam‰w sNøm-\mbn AXmXp
kwÿm- \ - ß - f psS k¿°m- c p- I sf Adn- b n- ° p- I bpw
sNøpw.
tNm.4. {Um^v‰v IGST \nb-a-Øns‚ {]tXy-I-X-Iƒ Fs¥m-s°-
bmWv?
D. 9 A≤ym-b-ß-fn-embn 25 hIp-∏p-I-fmWv {Um^v‰v IGST
\nb-aØ
- n-ep-≈X
- v. a‰p-Im-cy-ßt- fm-sSm∏w hnX-cW
- Ø
- ns‚
ÿew GsX∂p \n¿Æ-bn-°m-\p≈ \nb-a-ß-fpw CXn-
ep-≠v. Nc-°p-IfpsS \o°w hnX-c-W-Øn¬ Dƒs∏-´n-´p-
s≠-¶n¬, kzoI¿Øm-hn\v ssIam-dm-\mbn Nc-°ns‚
\o°w \ne-°p∂ ka-b-Øv, Nc°p ÿnXn-sN-øp∂
ÿe-am-Wv hnX-cWw \S∂ ÿeambv IW-°m-°p-∂Xv.
Nc-°p-I-fpsS \o°w Dƒs∏-SmØ hnX-c-W-Øns‚ Imcy-
Øn¬ hnX-c-W-Øns‚ kzoI¿Øm-hn\v Nc-°p-ssI-am-
dp∂ ÿew BWv hnX-cWw \S-°p∂ ÿew GsX-
¶nepw ÿeØp LSn-∏n®pw tN¿Øp-h®pw hnX-cWw

230
 sNøp∂ km[-\ß - sf kw_-‘n®p C≥Ã-te-j≥ As√-
¶n¬ Akwªn \S-°p∂ ÿe-amWv hnX-cWw \S-°p∂
ÿew. Nen-°p-∂ GsX-¶nepw hml-\-Øn¬ D]-tbm-
Kn-°m≥ \¬Ip∂ km[-\-ßsf kw_-‘n®v FhnsS
h®mWv Nc-°p-Iƒ Hm¨t_m¿Uv \¬Ip-∂Xv B ÿe-
amWv hnX-cWw \S-°p∂ ÿew.
Cu \nbaw tkh-\-ß-fpsS hnX-cWw \S-°p∂
ÿew GsX∂p \n¿Æ-bn-°m\pw AXp hnX-c-W-°m-
c\pw kzoI¿Ømhpw C¥y-bn-emWv ÿnXn-sN-øp-∂-
sX¶n¬ (sUm-a-Ãn°v kssπ-tb¿kv) As√¶n¬ hnX-c-
W-°m-c\pw kzoI¿Ømhpw C¥ybv°p ]pd-ØmWv
ÿnXn-sN-øp-∂-sX-¶n¬ ( International supplies ) hnX-c-
W-Øns‚ ÿe-\n¿Æbw \n¿t±-in-°p-∂p. ASpØ
A≤ym-b-Øn¬ CXns‚ hni-Zmw-i-߃ \¬In-bn-´p≠v
Cu \nbaw Nne {]tXyI \n¿t±-i-߃, Ce-
Ivt{SmWnIv kwhn-[m\w D]-tbm-Kn-®p≈ \nIpXn AS-
bv ° ¬, hntZ- i Øp Xma- k n- ° p∂ Um‰m s_bv k v
BIv k  v sk¿hokv s{]mssh- U dpw C¥y- b n¬
cPnkvt{S-j≥ C√mØXpamb hy‡n°p cPn-kvt{S-j≥
FSp-°p-∂-Xn\pw XpS-ßnb (IGST \nb-aw 14-˛mw hIp-∏v.)
tNm.5. IGST tamU-ens‚ {]tbm-P-\-߃ Fs¥m-s°-bmWv?
D. IGSTtamU-ens‚ {][m\ {]tbm-P-\-߃ Xmsg-∏-d-
bp∂hbmWv ˛
a) A¥¿ kwÿm\ CS- ] m- S p- I - f n¬ XS w
IqSmsXbp≈ C≥]p´v SmIvkv s{IUn-‰ns‚ irwJe.
b) A¥¿ kwÿm\ hn¬∏- \ - ° m- c - \ pw, hmßp∂
Bfn\pw AS-®X
- p-I°v s{IUn‰v FSp-°m-sa-∂X
- n-\m¬
ap≥Iq´n samØw XpI AS-t°-≠-Xn√mØ-Xn-\m¬
Ah-cpsS ]Ww XS- -s∏-Sp-∂n√
c) C≥]p´v SmIvkv s{IUn‰v Ah-Im-i-s∏Smw F∂p-≈-
Xp-sIm≠v Ib-‰p-aXn sNøp∂ kwÿm-\Øp do^≠v
tNmZn-t°≠ Bh-iy-an-√.

231
 d) kzbw \nco£W ]cn-tim-[-\-Iƒ°p hnt[-b-amb
amXrI ˛
e) \nIpXn ]ncn-°¬, efn-X-am-°p-∂-tXm-sSm-∏w, \n£-
]-£-amb \nIp-Xnbpw Dd-∏p-h-cp-Øp-∂p.
f) IqSp-X-embn Hcp-hn[ \nIp-Xn-\-S-]Sn ]men-°-ep-I-fp-
an-√msX efn-X-amb IW°p kq£n-°¬
g) Db¿∂ \ne-hm-c-Øn-ep≈ \nIpXn \S-]Sn {Ia-]m-e-
\hpw Imcy-£-a-amb \nIpXn ]ncn-°epw Ffp-∏-am-
°p-∂p. _nkn-\ v Sp _nkn-\ v (B2B) CS-]m-Sp-Ifpw,
_nkn-\ v Sp IÃ-a¿ CS-]m-Sp-Ifpw (B2C) Cu
tamU¬ IGST \nb-aØn\v ssIImcyw sNøm≥ km[n-
°p-∂p.
tNm.6. Ib-‰p-a-Xnbpw Cd-°p-a-Xnbpw GST bn¬ Fß-s\-bmWv
\nb-a-hn-t[-b-am-°p-∂-Xv.?
D. GST/(IGST) Npa-Øp∂ Imcy-Øn¬ F√m Cd-°p-a-Xnbpw
Ib-‰p-aX
- nbpw A¥¿ kwÿm\ hnX-cW - a
- m-bn-´mWv IW-
°m-°p-∂-Xp. \nIpXn AShv e£y-ÿm\ XXz-Øns‚
ASn-ÿm-\-Øn-ep-≈Xpw SGST \nIpXn hcp-am\w Cd-
°paXn sNbvX km[-\-ßtfm tkh-\-ßtfm D]-t`mKw
\S-°p∂ kwÿm-\-Øn\p e`n-°p-Ibpw sNøp-∂p. Cd-
°p-aXn \S-∏m-°p-tºmƒ \S-°p∂ IGST °p ]q¿Æ-ambn
C≥]p´v SmIvkv s{IUn‰v e`n-°p-∂p. Nc-°p-I-fp-sS-tbm
tkh-\-ß-fp-sStbm Ib-‰p-aXn \S-°p-∂Xv iq\y-\n-IpXn
\nc°n- e m- W v . H∂p- I n¬ \nIpXn AS- b v ° msX ITC
do^≠n\p Ah-Im-i-s∏-Sp-Itbm As√-¶n¬ Ib-‰p-aXn
ka-bØv IGST AS®v ]n∂oSv "IGST do^≠v' Ah-Im-i-
s∏-Sp-Itbm Hcp Ib-‰p-aXn°mc\v sNøm-hp-∂-Xm-Wv.
IÃwkv Xmcn^v BIv‰ns‚ hyh-ÿ-Iƒ {]Imcw Cd-
°p-a-Xn°p IGST Npa-tØ-≠-Xm-Wv. IÃwkv \nbaw Npa-
Øp∂ \nIpXntbmsSm∏w IGST bpw Cd-°p-aXn ka-bØv
]ncn-s®-Sp-t°-≠-Xm-Wv. (IGST \nb-aw hIp∏v5)
tNm.7. IGST \nIpXn Fß-s\-bmWv AS-bvt°-≠Xv?

232
D. C≥]p´v SmIvkv s{IUn‰v D]-tbm-Knt®m As√-¶n¬ ]W-
amtbm IGST AS-bv°mw. C≥]p´v SmIvkv s{IUn‰v IGST
AS-bv°m≥ D]-tbm-Kn-°p-∂X
- v Xmsg∏d-bp∂ {Ia-Ønepw
ap≥K-W-\-bnepw thWw.
a) BZyw IGST bpsS ITC IGST AS-°m≥ D]-tbm-Kn-
°mw.
b) IGST bpsS ITC D-]-tbm-Kn®p Xo¿∂m¬ IGST bpsS
CGST AS-bv°m≥ D]-tbm-Kn-°mw.
c) IGST bpsSbpw CGST bpsSbpw ITC D]-tbm-Kn®p
Xo¿∂m¬ am{Xsa SGST bpsS ITC IGST AS-bv°m≥
D]-tbm-Kn-°m-hp.
]n∂oSv IGST _m≤yX _m°nbps≠- ¶ n¬
AXp]W-ambn AS-bv°-Ww. IGST AS-bv°p∂Xn-\p≈
Cu ap≥K-W-\m-{Iaw GST knÃw hgn Dd-∏m-°pw.
tNm.8. Fß-s\-bmWv tI{μhpw Ib-‰p-aXn sNøp∂ kwÿm-
\hpw Cd-°p-a-Xn-sN-øp∂ kwÿm-\hpw XΩn-ep≈
sk‰n¬sa‚ v \S-°p-∂Xv?
D. Xmsg- ∏ - d - b p∂ c≠p coXn- I - f n¬ IW- ° p- I - f psS
sk‰n¬sa‚ v tI{μhpw kwÿm-\-ßfpw XΩn¬ \S-°p-
∂-XmWv:˛
a) tI{μhpw Ib-‰p-aXn kwÿm-\hpw XΩn¬ ˛ Ib-‰p-
aXn sNøp∂ kwÿm\w Ahn-sS-bp≈ kssπ-b¿,
SGST bpsS ITC D]-tbm-Kn-®-Xn\p Xpey-amb XpI
tI{μ-Øn\p sImSp-°-Ww.
b) tI{μhpw Cd-°p-aXn kwÿm-\hpw XΩn¬ ˛ IGST
bpsS ITC D]-tbm-Kn®p kwÿm-\-Øn-\p-≈nse CS-
]m-Sp-Iƒ°p AS-t°≠ SGST AS-bv°m≥ D]-tbm-
Kn-®-Xn\p Xpey-amb XpI tI{μw \¬I-Ww.
sk‰n¬sas‚ v Ime-b-f-hn¬ F√m Uoe¿-amcpw
\¬Ip∂ hnhn-cß
- ƒ IW-°n-se-SpØp samØ-am-bn-´mWv
Hmtcm kwÿm-\-Øn\pw sk‰n¬sa‚ v \S-Øp-∂-Xv.

233
 CGST bpsSbpw SGST bpsSbpw sk‰n¬sa‚pw kam-\-
amb coXn-bn¬ \S-Øp-∂p.
tNm.9. SEZ bqWn- ‰ p- I ƒt°m As√- ¶ n¬ sUh- e - ∏ - d nt\m
\¬Ip∂ kssπ-I-fpsS taep≈ \nIpXn IW-°m-°¬
Fßs\?
D. at‰-sXmcp Ib-‰p-a-Xn°pw \¬Ip∂ AtX coXn-bn-ep≈
iq\y-\n-c-°n-emWv SEZ bqWn-‰p-Iƒ°pw kssπ-b¿°pw
sUh-e∏- d- n\pw kssπ \S-Øp-∂X - v. kssπ-b¿°p thW-
sa-¶n¬ SEZ \p \¬Ip∂ kssπ-I-fpsS taep≈ \nIpXn
AS-°msX AØcw kvssπI-fpsS ITC bpsS do^-≠n\v
Ah-Im-i-s∏-Sm-hp-∂-Xm-Wv. (IGST \nb-aw 16-˛mw hIp-∏v)
tNm.10. IGST \nb-aØnepw SGST \nb-aØnepw _nkn-\  - p-If
- psS
\S-]S- n-{I-aß
- fpw B⁄m-\p-h¿Øn-Xzhpw (Compliances)
Htc-t]mse BI-W-sa-∂pt≠m?
D. cPn-kvt{S-j≥, dnt´¨ ka¿∏n-°p-I, \nIpXn AS-°pI
XpS-ßn-b-h-bpsS {]{In-b-Iƒ°p-th-≠n-bp≈ \S-]-Sn-{I-
a-ßfpw A\p-k-c-Whpw Htc t]mse Bbn-cn-°-Ww.
]n∂oSv IGST \nb-aw \nIp-Xn-\n¿Æ-bhpw IW°p ]cn-
tim-[\ ( audit) aqe-\n¿Æ-bw, hnX-c-W-k-a-bw, C≥thm-
bvkv, A°u-≠p-Iƒ, dnt°m¿Up-Iƒ, A∏o¬ XpS-ßn-
b-h-bp-ambn _‘-s∏´ hyh-ÿ-Iƒ CGST \nb-aØn¬
\n∂v ISw sImt≈-≠X - m-Wv. ( IGST \nb-aw 20-˛mw hIp∏v)
- - -

234
 Nc-°pI-fp-sSbpw tkh-\-ß-
fpsSbpw kssπ e`n® ÿew
(Place of supply of Goods & Service)

235
236
 Nc-°pI-fp-sSbpw tkh-\-ß-fp-sSbpw
kssπ e`n® ÿew
(Place of supply of Goods & Service)

tNm.1. GST- ˛ °p Iogn¬ Nc-°p-I-fp-sSbpw tkh-\-ß-fp-sSbpw

kssπ e`n® ÿe- Ø ns‚ Bhiyw/ {]k‡n
F¥mWv?
D. GST ˛ bpsS ASn-ÿm-\-XXzw kssπI-fpsS D]-t`m-
KsØ AXns‚ e£y- ÿ m- \ - Ø p- h t®m As√- ¶ n¬
AXns‚ D]-t`m-K-L-´-Øntem ^e-{]-Z-ambn \nIpXn
]ncn-°pI F∂-Xm-Wv. AXn-\m¬ ""kssπ e`n® ÿew''
F∂ hyh-ÿ-bmWv \nIpXn FØn-t®-tc≠ ÿew
AYhm \nIpXn ]ncn-°s - ∏-tS≠ A[n-Imc ]cn[n \n¿Æ-
bn-°p-∂Xv. Hcp CS-]mSv A¥¿kw-ÿm\ CS-]mSmtWm
AtXm kwÿm-\-Øn-\p-≈n¬ \S∂ CS-]m-SmtWm
F∂p Xocp-am-\n-°-s∏-Sp-∂Xv kssπ ÿew ASn-ÿm-
\-am-°n-bm-Wv. AXm-bXv Hcp kssπ GsX-¶nepw Hcp
kwÿm-\sØ SGST °pw CGST °pw hnt[-b-amtWm
As√-¶n¬ AXv IGST _m[-I-amtWm F∂p \n¿Æ-bn-
°p-∂Xn\v kssπ e`n® ÿew Adn-tb-≠Xv Bh-iy-
am-Wv.
tNm.2. kssπ e`n® ÿesØ kw_-‘n® hyhÿIƒ Nc-
°p-I-fp-sSbpw tkh-\-ß-fp-sSbpw Imcy-Øn¬ hyXy-ÿ-
am-Ip-∂-sX-¥p-sIm≠v?
D. Nc-°p-Iƒ {]Xy-£-amb hkvXp-°ƒ BI-bm¬ Ah-

237
bpsS D]-t`mKw \S-°p∂ ÿew \n¿Æ-bn-°m≥ _p≤n-
ap-´p-I-sfm∂pw D≠m-Im-dn-√. F∂m¬ tkh-\-߃ {]Xy-
£-a-√m-Ø-Xn-\m¬ Ah-bpsS kssπ-ÿew I≠p-]n-Sn-
°m≥ ]e _p≤n-ap-´p-Iƒ D≠m-Im-dp-≠v. Ah-bpsS AXn-
\p≈ {][m-\-L-S-I-߃ Xmsg-]-d-bp-∂-h-bm-Wv.
1) tkh-\-ß-fpsS sUen-hdn \S-Øp∂ coXn Ffp-∏-
Øn¬ am‰m-hp-∂-Xm-Wv. DZm-l-c-W-Øn\p sSentImw
tkh\w t]mÃv s]bvUn¬ \n∂p {]ns]-bvUn-te°p
amdm-hp-∂-Xm-Wv, _n√nwKv ˛ hnemkw amdm-hp-∂-Xm-
Wv, _n√-dpsS hnemkw am‰m-hp-∂-Xm-Wv. tkm^v‰v
shb¿ tISp-]mSp Xo¿°-tem, A‰-Ip-‰]
- W
- ntbm Hm¨
ssk‰n¬ \n∂v Hm¨sse≥ B°n am‰m-hp-∂-Xm-Wv.
_m¶nwKv tkh-\-߃°p t\csØ D]-t`m-‡mhv
_m¶n¬ t]mtI≠ Bhiyw D≠m-bn-cp-∂p, F∂m
Ct∏mƒ D]-t`m-‡m-hn\p FhnsS \n∂pw _m¶nwKv
tkh-\-߃ D]-tbm-K-s∏-Sp-Øm≥ km[n-°pw.
2) tkh-\-Zm-Xm-hv, tkh-\kzo-I¿Øm-hv \evI-s∏´
tkh\w F∂nh Xn´-s∏-Sp-Øm≥ km[n-°-W-sa-∂n√
As√-¶n¬ Ffp-∏-Øn¬ aq-Sn-h-°-s∏Smw Imc-W-sa-
s¥-∂m¬ {]tXy-£-Øn¬ H∂pw \oßp-∂-Xmbn
ImW-s∏-Sp-∂n-√. am{X-a√ Hc-S-bm-fhpw tijn-°-s∏-
Sp-∂p-an-√.
3) Hcp tkh\w kssπ sNøp-∂-Xn\p tkh-\-Zm-Xm-
hn\p Hcp \n›nX ÿm\w thW-sa∂p \n¿_-‘-an-
√. tkh\ kzoI¿Øm-hn-\m-Is´ tkh\w bm{X-°n-
S-bn¬ kzoI-cn-°p-Ibpw sNømw. _n√nwKv ÿe-am-
sW-¶n¬ H‰-cm-{Xn-sIm≠v am‰m-hp-∂tX D≈pXm-\pw.
4) Nne-t∏mƒ Htc LSIw Xs∂ H∂n¬ IqSp-X¬ ÿe-
ß-fn-te°p \oßm\pw km[y-X-bp-≠v. DZm-l-c-W-
Øn\p Hcp sdbn¬th ebn-\n-s‚tbm \mj-W¬
sslth-bp-sStbm H∂n¬ IqSp-X¬ kwÿm-\ß - f
- n¬
Hgp-Ip∂ Hcp \Zn°p Ipdp-I-bp≈ ]me-Øn-s‚tbm
\n¿Ωm- W hpw A\p- _ ‘ tkh- \ - ß fpw. AXp-

238
 t]mse Xs∂ Hcp kn\n-a-bpsS hnhn[ kwÿm-\-
ß-fnse hnX-cW- Ø
- n\pw FIvkn-_n-j\ - p-ap≈ tIm∏n
ssd‰v Hscm‰ CS-]m-Sn-eqsS \S-Øm-hp-∂-Xm-Wv. AXp-
t]mse Hcp ]ckyw AYhm ]cn-]mSn Htc-k-a-b-Øp-
Xs∂ cmPy-Øp-S-\ofw {]t£-]Ww sNø-s∏-Sp-∂p.
Hcp Fb¿sse¨ 10 en^p- I ƒ AS- ß p∂ Hcp
kok¨ Sn°‰v Cd-°p-I-bm-sW-∂n-cn-°-s´. Ah D]-
tbm-Kn®p cmPyØv GsX-¶nepw c≠p ÿe-߃°n-
S-bn¬ bm{X sNøm-hp-∂-Xm-Wv. U¬ln sat{Sm
\¬Ip∂ Hcp Im¿Uv t\mbn-Ub - ntem U¬ln-bntem
^co-Zm-_m-Zntem D≈ Hcmƒ°v D]-tbm-Kn-°m-hp-∂-
Xm-Wv. U¬ln sat{Sm-bv°m-Is´ ]W-a-S-°p∂ ka-
bsØ Cbm-fpsS ÿm\tam bm{X-Itfm th¿Xn-cn®v
Adnbm≥ Ign-bp-I-bn√.
5) tkh-\-߃ XpS¿®-bmbn amdn-s°mt≠ Ccn-°pw.
]pXnb sh√p-hn-fn-Iƒ Db¿Øn-s°mt≠ Ccn-°pw.
DZm-l-c-W-Øn\p 15-˛20 h¿jw apºv Hm¨sse≥ hnh-
c-߃, Hm¨sse≥ _m¶nw-Kv, Hm¨sse¨ Sn°‰v
_p°nw-Kv, Cs‚¿s\‰v, samss_¬ sSen Iayq-Wn-t°-
j≥kv apX-em-bh
- s- b-°p-dn®p Bcpw Nn¥n-®p-t]mepw
ImWn-√.
tNm.3. ""kssπ e`n® ÿew'' \n¿Æ-bn-°m≥ D]-tbm-Kn-°p∂
A\p-am-\-߃ As√-¶n¬ t{]mIvkn-Iƒ Fs¥√mw?
D. Hcp tkh\ CS-]m-Sn¬ Dƒs∏´ hnhn[ LS-I-ßsf
kssπ e`n® ÿew I≠p-]n-Sn-°m-\p≈ A\p-am-\-ß-
fmbn D]-tbm-Kn-°mw. a‰p-≈h
- s
- b-°mƒ DNn-Xa
- mb ÿew
Xcp∂ Hc-\p-am\w As√-¶n¬ t{]mIvkn \ap°p kssπ
e`n® ÿew I≠p-]n-Sn-°p-∂-Xn\pw D]-tbm-Kn-°m-hp-∂-
Xm-Wv. Ch-sb-°p-dn®p Xmsg {]Xn-]m-Zn-°p-∂p.
a) tkh-\-Zm-Xm-hns‚ ÿew
b) tkh\ kzoI¿Øm-hns‚ ÿew
c) CS-]mSv \S-°p∂ ÿew As√-¶n¬ {]I-S\w \S-
°p∂ ÿew
239
 d) AXv D]-t`mKw sNø-s∏-Sp∂ ÿew
e) bYm¿∞ B\p-Iqeyw e`n-°p\v ÿew/hy‡n.
tNm.4. B2B (c-Pn-kvt{S¿Uv hy‡n-Iƒ°p≈ kvssπ) B2C
(t\m¨-˛-c-Pn-tÿUv hy‡n-Iƒ°p≈ kssπ) CS-]m-
Sp-I-fpsS Imcy-Øn¬, kssπ e`n® ÿesØ kw_-
‘n®p {]tXyI \nb-a-߃ D≠m-tI≠ Bh-iy-IX
F¥mWv?
D. B2B CS-]m-Sn¬ AS-bv°-s∏´ \nIpXn kzoI¿Ømhv
s{IUn‰v Bbn FSp-°p-∂p. AXn-\m¬ Cu CS-]m-SpIƒ
hmkvXp CS-]m-Sp-Iƒ BIp-∂p. B2B hnX-c-W-Øns‚
Imcy-Øn¬ tiJ-cn-°p∂ GST bYm¿∞-Øn¬ k¿°m-
cn\p _m[y-Xbpw kzoI¿Øm-hn\v BkvXnbpw Bbn-
cn°pw. Imc-W-sa-s¥-∂m¬ kzoI¿Øm-hn\v CXv `mhn
\nIp-Xn-bpsS Imcy-Øn¬ C≥]p´v SmIvkv s{IUn‰v Bbn
D]-tbm-Kn-°m-hp-∂X - mWv. B2B CS-]m-Sp-If
- psS Imcy-Øn¬
an°-t∏mgpw kzoI¿Øm-hns‚ ÿew BWv {][m-\w.
Imc- W - s a- s ¥- ∂ m¬ `mhn- b n¬ s{IUn‰v FSp- ° pI
kzoI¿Øm- h m- b n- c p- ° pw. km[m- c W c≠mbn
kzoI¿Ømhv as‰mcp D]-t`m-‡m-hn\v ho≠pw kssπ
sNøp-∂p. Hcp B2B CS-]mSv B2C CS-]m-Smbn amdp-tºmƒ
am{Xta kssπ-bpsS D]-t`mKw HSp-hn¬ \S-°p-Ibpw AS-
bv ° - s ∏´ \nIpXn k¿°m- c n¬ FØn- t ®- c p- I bpw
sNøp∂p.
tNm.5 Nc-°p-Iƒ \o°w sNø-s∏-Sp-I-bm-sW-¶n¬ kssπ
e`n® ÿew F¥m-bn-cn°pw?
D. kzoI¿Øm-hn\p kssπ°pth≠n Nc-°p-Ifpw \o°w
Ah-km-\n-°p∂ ka-bØv Nc-°p-I-fpsS ÿm\w Fhn-
S-bmtWm AhnsS Bbn-cn°pw kssπ e`n® ÿew
( IGST \nb-aw hIp∏v10)
tNm.6 Hcp hy‡n as‰mcp hy°n°p aq∂m-as
- Xmcp hy‡n-bpsS
\n¿Zt±-i-{]-Imcw Nc°p kssπ sNøp-I-bm-sW-¶n¬
GXm-bn-cn°pw kssπ e`n® ÿew?

240
D CØcw kml-N-cy-Øn¬ aq∂m-asØ hy‡n°v Nc-
°pIƒ e`n-®-Xmbn IW-°m-°p-∂p. AXn-\m¬ B
hy‡n-bpsS apJy _nkn-\ v ÿesØ kssπ e`n®
ÿew Bbn IW-°m-°p-∂p. ( IGST \nb-aw hIp∏v 15(3))
tNm.7. bm{X-sN-øp-tºmƒ, AXm-bXv I∏-entem hnam-\-Øntem
s{Sbn-\ntem As√-¶n¬ Hcp tamt´m¿ hml-\-Øntem
h®v Nc-°p-Iƒ / tkh-\-߃ kssπ sNbvXm¬ GXm-
bn-cn°pw kvssπ e`n® ÿew?
D. Nc-°p-I-fpsS Imcy-Øn¬ Ah hml-\-Øns‚ D≈n¬
Ib-‰p∂ ÿew Bbn-cn°pw kvssπ e`n® ÿew
( IGST \nb-aw 9(11) hIp∏v)
tNm.8. B2B tkh- \ - ß - f psS Imcy- Ø n¬ kssπ e`n®
ÿesØ Ipdn- ® p≈ kzX- t h- b p≈ A\p- a m\w
F¥mWv?
D. cPn-ÿ sNbvXn-´p≈ \nIpXnZmb-I¿, cPn-ÿ sNømØ
\nIpXnZmb-I¿ F∂n-h-bmWv IGST \nb-aØn¬ D]-tbm-
Kn-®n-cn-°p∂ ]Z-߃. cPn-kvt{S¿Uv hy‡n-Iƒ°p≈
kvssπbpsS Imcy-Øn¬ B hy‡n-bpsS ÿew BWv
kssπ e`n® ÿew F∂- X mWv A\p- a m- \ w.
kzoI¿Ømhv cPn-kvt{S¿Uv Bb-Xn-\m¬ hnemkw e`y-
am-bn-cn-°pw. AXn-\m¬ B ÿew Xs∂ Bbn-cn°pw
kssπ e`n® ÿew.
tNm.9. cPn-ÿ sNømØ kzoI¿Øm-°-fpsS Imcy-Øn¬ hnX-
cW ÿesØ Ipdn-®p≈ kzX-th-bp≈ A\p-am\w
F¥mWv?
D. cPn- Ã ¿ sNømØ kzoI¿Øm- ° - f psS Imcy- Ø n¬
km[m-cW KXn-bn¬ kzoI¿Øm-hns‚ ÿew Bbn-
cn°pw kssπ e`n® ÿew. F∂n-cp-∂mepw ]e-t∏mgpw
kzoI¿Øm-hns‚ hnemkw e`y-a-√. AØcw kμ¿`-ß-
fn¬ tkh-\-߃ kssπ sNøp-∂-h-cpsS ÿew kssπ
e`n® ÿew Bbn ]cn-K-Wn-°-s∏-Spw.
tNm.10. ÿmh-c-h-kvXp-°-fpsS Imcy-Øn¬ hkvXp ÿnXn-sN-

241
 øp∂ ÿew Xs∂-bmWv kssπ e`n® ÿew. U¬ln-
bn¬ \n∂v apss_-bn-tebv°v H∂n-e-[nIw kwÿm-\-ß-
fn¬ IqSn IS-∂p-t]m-Ip∂ Hcp tdmUv \n¿Ωn-°p-I-bm-
sW∂v Icp-Xp-I. Aß-s\-sb-¶n¬ GXm-bn-cn°pw hnX-
cW ÿew?
D. ÿmhc hkvXp-°ƒ H∂n¬ IqSp-X¬ kwÿm-\ß - f
- n¬
ÿnXn- s N- ø p- I - b m- s W- ¶ n¬ Hmtcm kwÿm- \ Øpw
AXXp Icm-dp-I-fp-sStbm DS-º-Sn-I-fp-sStbm a‰p \ymb-
amb hyh-ÿ-I-fpsS ASn-ÿm-\-Øntem shtΔsd tiJ-
cn® As√-¶n¬ \n›-bn® tkh-\-ß-fpsS aqey-Øns‚
A\p-]m-X-Øn¬ AXXp kwÿm-\-ß-fn¬ tkh-\-ß-
fpsS kssπ \S-∂-Xmbn IW-°m°pw ( IGST \nb-
aØnse 12(3)-˛mw hIp∏nse hnh-cWw t\m°pI)
tNm.11. sF.- ] n.- F ¬. {In°‰v ]c- º - c - t ]mse H∂n- e - [ nIw
kwÿm-\-ß-fn¬ \S-°p∂ Hcp ]cn-]mSn kwL-Sn-∏n-°p-
tºmƒ GXm-bn-cn°pw tkh-\-ß-fpsS hnX-cW ÿew?
D. CXp-t]m-ep≈ ]cn-]m-Sn-I-fpsS Imcy-Øn¬ tkh-\-ß-
fpsS kzoI¿Ømhv cPn-ÿ sNbvXn-´p-s≠-¶n¬ B
hy‡n-bpsS ÿew Bbn-cn°pw kvssπ e`n® ÿew.
F∂m¬ tkh-\-ß-fpsS kzoI¿Ømhv cPn-ÿ sNbvXn-
´n-s√-¶n¬, ]cn-]mSn \S-°p∂ ÿew Bbn-cn°pw kssπ
e`n® ÿew. CØcw ]cn- ] m- S n- I ƒ H∂n- e - [ nIw
kwÿm-\ß - f- n¬ \S-°p-∂X
- n-\mepw Hcp kam-lrX XpI
CØcw tkh-\-ß-fpsS Nm¿÷v Bb-Xn-\m-epw, Hmtcm
kwÿm-\Øpw \¬I-s∏-Sp∂ tkh-\-ß-fpsS aqey-
Øns‚ A\p-]m-X-Øn¬ AXXv kwÿm-\-ßsf kssπ
e`n® ÿe-ß-fmbn IW-°m-°-s∏-Sp-∂p. (IGST \nb-
aØnse 12(7)-˛mw hIp∏v hnX-cWw t\m°p-I)
tNm.12. sImdn-b¿ / sabn¬ hgn Ab-bv°p∂ Nc-°p-I-fpsS
Imcy-Øn¬ GXm-bn-cn°pw kssπ e`n® ÿew?
D. sUmsa-ÃnIv kssπ-bpsS Imcy-Øn¬:
Cu kml- N - c y- Ø n¬ kzoI¿Ømhv cPn- Ã ¿
sNbvXn-´p-s≠-¶n¬ kzoI¿Øm-hns‚ ÿew BIpw
242
 kvssπ e`n® ÿew. F∂m¬ kzoI¿Ømhv cPn-ÿ
sNbvXn-´ns√-¶n¬, Nc-°p-Iƒ FhnsS h®mtWm Ib-‰n-
sIm≠p t]mIm-\mbn ssIam-dp-∂Xv B ÿew Bbn-
cn°pw kssπ e`n® ÿew.( IGST \nb-aw hIp∏v 10)
A¥¿tZ-io-b kssπ-Iƒ°v: sImdn-b¿ tkh-\-
߃s°m-gn-sI, KXm-KX tkh-\-ß-fpsS kssπ e`n®
ÿew F∂m¬ Nc-°p-I-fpsS e£yw ÿm\w Bbn-cn-
°pw. F∂m¬ sImdn-b-dp-I-fpsS Imcy-Øn¬ sImdn-b-dn-
\p-th≠n Nc-°p-Iƒ Fhn-sS-h-®mtWm ssIam-dn-bXv
AXmWv tkh\ kssπ-bpsS ÿew. F∂m¬ sImdn-
b¿ tkh-\-߃ `mKo-I-ambn C¥y-bv°I-ØmWv \S-
°p-∂-sX-¶n¬, kssπ- e`n® ÿew C¥y-bm-bn-cn-°pw.
tNm.13. Hcp hy‡n apws_-bn¬ \n∂pw U¬ln-bn-te°pw
AhnsS \n∂v Xncn®v apwss_-bn-te°p bm{X-sN-øp-I-
bm-sW-¶n¬ GXm-bn-cn°pw kssπ e`n® ÿew?
D. cPn-ÿ sNbvX hy‡n BsW-¶n¬ kzoI¿Øm-hns‚
ÿe-am-bn-cn°pw kssπ e`n® ÿew. cPn-ÿ sNø-
s∏-SmØ hy‡n BsW-¶n¬ apw_bn¬ \n∂v U¬ln-
bn-te-°p≈ apt∂m-´p≈ bm{X-bpsS kssπ e`n®
ÿew apwss_ Bbn-cn-°pw. ImcWw apwss_ BWp
hy‡n ]pd-s∏-Sp∂ ÿew. F∂m¬ aS-°-bm-{X-bpsS
Imcy-Øn¬ U¬ln Bbn-cn°pw kssπ e`n® ÿew
ImcWw aS-°-bm-{Xsb as‰mcp bm{X-bmbv Xs∂ IW-
°m-t°-≠-Xm-Wv. (IGST \nbaw 9 (11)mw hIp-∏ns‚ hnh-
cWw t\m°p-I.)
tNm.14. C¥y- b n¬ apgp- h ≥ bm{X sNøm- \ p≈ Hcp Sn°‰v
As√¶n¬ ]m v Fb¿ C¥y Iº\n Hcp hy‡n°v
\¬Ip- I - b m- s W- ¶ n¬ GXm- b n- c n°pw kssπ e`n®
ÿew?
D. apI-fnse kml-N-cy-Øn¬ bm{X ]pd-s∏-Sp∂ ÿew
kssπ e`n-°p∂ ÿew BIm≥ km[n-°n-√. CØ-cw
kμ¿`-ß-fn¬ Un^mƒ´v N´w _m[-I-ambncn°pw. (IGST
\nbaw hIp∏v 12 (9) s‚ t{]mhntkm _m[-Ia
- m-bn-cn°pw.)

243
tNm.15. samss_¬ t^m¨ IW-£s‚ Imcy-Øn¬ kssπ
e`n® ÿew GXm-bn-cn°pw? AXp hnX-cW Iºn-\n-
bpsS ÿew Bbn-cn-°ptam?
D. tZiob kssπIƒ°v samss_¬ tkh-\-߃ kssπ
sNøp∂ Iº-\n-bpsS ÿew kssπ e`n® ÿe-am-Im≥
km[n-°n-e-ev. ImcWw samss_¬ Iº-\n-I-ƒ H∂n-e-
[nIw kwÿm-\-ß-fn¬ Cu tkh-\-߃ \¬Ip-∂p.
am{X-a√ an° tkh-\-ß-fpw A¥¿ kwÿm\ tkh-\-
ß-fp-am-Ip-∂p. kssπ e`n® ÿehpw Iº-\n-bpsS
ÿehpw H∂m-bm¬ D]-t`mK XXzw XI¿∂p t]mIpw.
ImcWw dh\yq apgp- h ≥ hnX- c W°º- \ n- I ƒ D≈
GXm\pw kwÿm-\-ß-fn-te°p t]mIpw. samss_¬
IW-£-\p≈ kssπ e`n® ÿew IW-£≥ t]mÃv
s]bvUv BtWm {]os]bvUv BtWm F∂-Xns\ B{i-
bn-®n-cn-°pw. t]mÃvs]bvUv IW-£\
- p-If
- psS Imcy-Øn¬
tkh\ kzoI¿Øm-hm-bn-cn°pw kssπ e`n® ÿew.
{]os]bvUv IW-£\ - p-If
- psS Imcy-Øn¬ CØcw
IW-£-\p-I-fp-sS s]bvsa‚ v e`n-°p∂ ÿew As√-
¶n¬ CØcw {]os]bvUv hu®dpIƒ hn‰p-t]m-Ip∂
ÿew Bbn-cn°pw kssπ e`n® ÿew. F∂m¬
C‚¿s\‰v/ C˛-s]-bvsa‚ v hgn-bmWv doNm¿Pv F¶n¬
tkh\ kzoI¿Øm-hns‚ tcJ-I-fn-ep≈ ÿe-am-bn-cn-
°pw, kssπ e`n® ÿew.
A¥¿tZ-iob kssπ-Iƒ°v :
tkh\ kzoI¿Øm-hns‚ kzew Bbn-cn°pw
sSentImw k¿Δo-kp-I-fpsS kssπ \S∂ ÿew.
tNm.16. tKmh-bn-ep≈ Hcp hy‡n U¬ln-bn-ep≈ t{_m°-dn¬
\n∂v \mj-W¬ tÃm°v FIvkvtN©v (apwss_) hgn
Hml-cn-Iƒ hmßp-∂p. Aß-s\-sb-¶n¬ kssπ e`n®
ÿew GXm-bn-cn-°pw.?
D. tkh- \ - Z m- X m- h ns‚ tcJ- I ƒ {]Imcw tkh\
kzoI¿Øm-hns‚ ÿew GXm-tWm AXm-bn-cn°pw
kssπ e`n® ÿew. AXp-sIm≠v tKmh kssπ e`n®
244
 ÿew BIp-∂p.
tNm.17. apwss_- b n¬ \n∂v Hcmƒ Ipfp- ˛ - a - W menbnte°v
t]mIp∂p. Abmƒ aWmen-bnse ICICI _m¶n¬ \n∂v
Nne tkh-\-߃ FSp-°p-∂p. Aßs\ F¶n¬ kssπ
e`n® ÿew GXm-bn-cn-°pw.?
D. tkh\w kzoI¿Øm-hns‚ A°u-≠n-te°v en¶vUv
As√-¶n¬ kssπ e`n®Xv Ipfp BIp-∂p. (AXm-bXv
tkh\ kzoI¿Øm-hns‚ ÿew) F∂m¬ tkh\w
kzoI¿Øm-hns‚ A°u-≠n-te°v en¶vUv BsW¶n¬
kssπ e`n® ÿew apwss_ BIp-∂p. AXm-bXv tkh-
\-Zm-Xm-hns‚ tcJ-Iƒ {]Imcw kzoI¿Øm-hns‚ ÿew.
tNm.18. KpUvKmhv kztZ-in-bmb Hcmƒ Fb¿C¥y hnam-\-Øn¬
\n∂pw U¬ln-bn-te°v t]mIp-∂p. Cbmƒ°v bm{X
C≥jz-d≥kv e`n-°p-∂Xv apwss_-bn¬ \n∂m-Wv. Aß-
s\-sb-¶n¬ kssπ e`n® ÿew GXm-bn-cn-°pw.?
D. C≥jz-d≥kv tkh-\-߃ kssπ sNøp∂bmfn-s‚
tcJ-Iƒ {]Imcw tkh-\-ß-fpsS kzoI¿Øm-hns‚
ÿew GXmtWm AXm-bn-cn°pw kssπ e`n® ÿew.
AXp-sIm≠v KpUvKmhv kssπ e`n® ÿew BIp-∂p.
(IGST \nbaw 9 (4)˛mw hIp-∏v.)

245
246
Pn.-Fk
- v.S- n t]m¿´-ense {^≠v ˛F‚ v
_nkn-\ v t{]m kv

247
248
Pn.-Fk
- v.S- n t]m¿´-ense {^≠v ˛F‚ v
_nkn-\ v t{]m kv
Pn.-F-kv.-Sn t]m¿´-ense {^≠v ˛F‚ v _nkn-\ v t{]m kv
tNm.1 Pn.Fkv.Sn.F≥ F∂m¬ F¥mWv?
D. Nc°ptkh\\nIpXn irwJe (Pn.Fkv.Sn.F≥) F∂Xv
Hcp emt`—bn√mØ k¿°m¿˛CXc Iº\nbmWv.
tI{μ, kwÿm\ k¿°mcpIƒ°pw \nIpXnZmXm
°ƒ°pw, hnhc kmt¶XnI ASnÿm\ kuIcyßfpw,
tkh\hpw \¬IpIbmWv CXns‚ e£yw.
cPnkvt{Sj≥, dnt´¨, t]bvsa‚ v F∂o tkh\߃
Pn.Fkv . Sn.F≥ \nIpXnZmXm°ƒ°p \¬Ip∂p.
k¿°mcpw \nIpXnZmXm°fpw XΩnep≈ kº¿°w
Pn.Fkv.Sn.F≥ apJm¥ncambncn°pw.

tNm.2 Pn.Fkv . Sn.F≥ cq]nIcnt°≠Xns‚ BhiyIX

F¥mbncp∂p ?

D. Pn.Fkv.Sn. knÃw ]≤Xn \qX\hpw k¶o¿Æhpamb

Hcp hnhckmt¶XnI kwcw`amWv . BZyambn,
\nIpXnZmXm°ƒ°mbn Hcp GIoIrX kº¿°
apJhpw tI{μ˛kwÿm\ ]tcm£\nIpXn hIp∏pIƒ
hyXykvX \nba߃, N´ßƒ, \S]Sn{Ia߃ F∂nh
]men°p∂p. AXn\m¬, hnhc kmt¶XnI kwhn[m\
ßfpw thdn´pXs∂ \n¬°p∂p. Pn.Fkv.Sn. \S∏m°p∂
Xn\mbn Ah GtIm]n∏n°pI F∂Xv k¶o¿Æambn
249
 cn°pw. ImcWw AXn\mbn apgph≥ ]tcm£ \nIpXn
kwhn[m\ßtfbpw (tI{μ, kwÿm\, tI{μ `cW
{]tZi߃ F∂nhnSßfnse) Htc hnhc kmt¶XnI
\nehmcØnte°v FØnt°≠Xp≠v . am{Xa√,
Pn.Fkv.Sn. Hcp e£ym[njvTnX \nIpXn BbXn\m¬
Nc°pIfptSbpw tkh\ßfptSbpw A¥¿˛kwÿm\
hym]mcØn\v i‡naØmb Hcp HØpXo¿∏v
kwhn[m\hpw Bhiyambn hcp∂p. i‡amb
hnhckmt¶XnI ASnÿm\ kuIcyßfpw tkh\
kwhn[m\hpw Ds≠¶n¬ am{Xta CXv km≤yam
hpIbp≈q. hnhn[ XXv]cI£nIƒ, \nIpXnZmXm°ƒ,
tI{μ kwÿm\ k¿°mcpIƒ, _m¶pIƒ,
B¿._n.sF F∂n- h ¿ XΩn¬ kpKaamb hnhc
tiJcWw, kwkv I cWw, ssIam‰w F∂nh CXv
km≤yam°pw. Cu e£y߃ t\Sp∂Xn\v th≠nbmWv
Pn.Fkv.Sn.F≥ cq]nIcn®Xv.
tNm. 3 Pn.Fkv.Sn.F≥˛s‚ D¤hw Fßs\bmbncp∂p?

D. 21/07/2010 ¬ \S∂ kwÿm\ [\Imcya{¥namcpsS

Fw]th¿Uv IΩn‰n 2010˛se \memaXp tbmKØn¬
CXns\∏‰n N¿® sNøpIbp≠mbn. {]kvXpX
tbmKØn¬ Pn.Fkv.Sn.°mbp≈ hnhc kmt¶XnI
ASnÿm\ kuIcy߃°mbn Hcp Fw]th¿Uv {Kq∏v
(C.Pn.) ÿm]n°m≥ Xocpam\n°pIbp≠mbn. tUm.
\μ≥ \nteIm\n A≤y£\mbn, AUojW¬
sk{I´dn (dh\yq), saº¿ (B&C) CBEC, Un.Pn.
(knÃwkv), CBEC, FA ^n\m≥kv a{¥mebw, saº¿
sk{I´dn C.kn., A©p kwÿm\ t{SUv SmIvkv
IΩojW¿am¿ (almcm{„, A mw, I¿WmSI, ]›na
_wKmƒ, KpPdmØv ) F∂nh¿ CXnse AwKßfmWv.
Cu {Kq∏n\v \¬Inb A\pimk\߃ Pn.Fkv.Sn.F≥
F∂v hnfn°s∏Sp∂ Hcp s]mXpPmeIw \S∏m°m
\p≈ Hcp \mjW¬ C≥^¿taj≥ bq´nen‰n (NIU/
SPV) ÿm]n°m\p≈ \S]Sn{Ia߃, {]kv X pX
\mjW¬ C≥^¿taj≥ bq´nen‰nbpsS LS\,

250
\S∏m°m\p≈ \S]Sn{Ia߃, ]cnioe\ kwhn[m\w
F∂nh \n¿t±in°pI F∂Xmbncp∂p.

am¿®v 2010˛¬ kmºØnI a{¥mebw cq]oIcn®

Sn.F.Pn.bp.]n., \mjW¬ C≥^¿taj≥ bq´nen‰nIƒ
kzImcy Iº\nIfmbn cq]oIcn°m≥ \n¿t±in®p.
Pn.Fkv.Sn., Sn.-sF.-F≥, F≥.]n.Fkv. XpSßnb hnhc
kmt¶XnI kwcw`ßfpsS kmt¶XnI hi߃
]Tn°pI F∂Xmbncp∂p CXns‚ Dt±-iw.

2010 BKÃv 2 \pw 2011 BKÃv 8˛\pw CSbn¬

Fw]th¿Uv {Kq∏v Ggv ktΩf\߃ \SØpI
bp≠mbn. N¿®Iƒ°v tijw, Pn.Fkv.Sn. knÃwkv
]≤Xn \S∏m°m\mbn Hcp kv s ]jy¬ ]¿∏kv
shln°nƒ cq]oIcn°m≥ C.Pn. \n¿t±in®p.
_p≤napt´dnb Hcp ]cnXÿnXnbn¬, Imcy£aamb
coXnbn¬ tkh\߃ \¬Im≥ Pn.Fkv . Sn.F≥
Fkv.]n.hn.°mbn Hcp k¿°m¿˛CXc kwhn-[m-\-amWvv
C.Pn. \n¿t±in®Xv. kzX{¥amb \SØn∏v,
X{¥{][m\amb k¿°m¿ \nb{¥Ww, hyhÿnXn
bpsS LS\m]camb hg°w, XzcnXamb Xocpam\w
FSp°¬, Ignhp≈ a\pjyhn`h tijn \ne\n¿Ø¬
F∂nh e£yw h®v 49% k¿°m¿ Hmlcn ]¶mfnØ
tØmSpIqSnbmWv (tI{μk¿°m¿ 24.5%, kwÿm\
k¿°m¿ ˛ 24.5%) {]kvXpX Pn.Fkv.Sn.F≥ Fkv.]n.hn
cq]oIcn°m≥ e£yan´Xv.

Pn.Fkv . Sn.F≥˛s‚ {]m[m\yhpw AXn¬

e`yamb hnhcßfpw ]cnKWn®v, Pn.Fkv.Sn.F≥˛s‚
ta¬ k¿°mcns‚ X{¥{][m\amb \nb{¥Whpw
C.Pn. ]cnKWn°pIbp≠mbn. t_m¿Uns‚ LS\,
kv s ]jy¬ sdskmeyqj≥, sjb¿tlmƒtUgv k v
F{Knsa‚ v F∂nhbpsS {]h¿Ø\coXn, k¿°m¿
DtZymKÿcpsS sU]yqt´j≥ \nba\w, Pn.Fkv.Sn.
F≥˛ Fkv.]n.hn bpw k¿°mcpw XΩnep≈ IcmdpIƒ

251
F∂nh apJm¥ncw Fkv.]n.hn. °pta¬ k¿°mcns‚
\nb{¥Ww Dd∏m°Ww F∂v C.Pn. \n¿t±in®p.
IqSmsX, Hmlcn ]¶mfnØLS\{]Imcw tI{μw
X\nsbbpw kwÿm\߃ Iq´mbpw 24.5% Hmlcn
]¶mfnØtØmsS G‰hpw henb HmlcnbpSaIƒ
Bbncn°pw. am{Xa√, 49% hcp∂ k¿°m¿ Hmlcn
]¶mfnØw at‰Xp kzImcy \nt£]Itc°mfpw
IqSpXepw Bbncn°pw.

100 iXam\w dnt´¨ am®nMv \S∏m°m≥

Bhiyamb kmt¶XnI kwhn[m\w Cu Iº\n°v
th≠Xns‚ BhiyIXbnte°pw C.Pn. hnc¬
Nq≠pIbp≠mbn. {]h¿Ø\coXnIsf°pdn®p≈
AdnhpIƒ tI{μk¿°m¿, kwÿm\ k¿°m¿
DtZymKÿcn¬ \n£n]v X amWv . F∂m¬, Iº\n
\SØn∏n\mbn hnhc kmt¶XnI taJebnse
hnZKv ≤ sc BhiyamWv . kzX{¥amb \SØn∏v
e£yan´mWv C.Pn. k¿°m¿˛CXc kwhn-[m\w Iº\n
\n¿t±in®Xv.

ta¬∏d™ \n¿t±i߃, 2011 BKÃv 19˛\v

\S∂ 2011˛se aq∂maXv tbmKØnepw, 2011 HtŒm_¿
14˛\v \S∂ 2011˛se \memaXv tbmKØnepw, kwÿm\
[\Imcy a{¥namcpsS Fw]th¿Uv IΩn‰nbpsS
apºmsI ka¿∏n°pIbp≠mbn. 14.10.11 \v \S∂
kwÿm\ [\Imcy a{¥namcpsS Fw]th¿Uv
IΩn‰nbpsS ktΩf\Øn¬ Pn.Fkv . Sn.F≥˛ \v
Bbp≈ hnhc kmt¶`—bn√mØ hIp∏v˛25 Iº\n
XpSßm\pap≈ C.Pn. bpsS \n¿t±i߃
AwKoIcn°s∏´p.

Pn.Fkv.Sn.F≥. F∂p hnfn°s∏Sp∂ Fkv.]n.hn.

ÿm]n°m\p≈ dh\yq Un∏m¿´vsa‚ns‚ t\m´v tI{μ
Iym_n\‰v 2012 G{]n¬ 12˛\v ]cnKWn°pIbpw

252
 AwKoIcn°pIbpw sNbvXp. Xmsg∏dbp∂hbpw tI{μ
Iym_n\‰v AwKoIcn°pIbp≠mbn.
i) A\ptbmPycpw Xev ] ccpw Bb k¿°m¿˛CXc
ÿm]\ßsf Pn.Fkv . Sn.F≥. Fkv . ]n.hn. bn¬
\nt£]w \SØp∂Xnte°mbn kmºØnI a{¥mebw
Xncn®dnbpIbpw ÿncoIcn°pIbpw sNøpw.
ii) Pn.Fkv.Sn.F≥.˛s‚ ta¬ k¿°mcns‚
X{¥{][m\amb \nb{¥Ww t_m¿Uns‚ LS\,
kv s ]jy¬ sdskmeyqj≥, sjb¿tlmƒtUgv k v
F{Knsa‚ v F∂nhbpsS LS\Iƒ, k¿°m¿
DtZymKÿcpsS sU]yqt´j≥ \nba\w,
Pn.Fkv.Sn.F≥ Fkv.]n.hn.bpw k¿°mcpw XΩnep≈
IcmdpIƒ F∂nh apJm¥ncw Dd∏m°pI.
iii) Pn.Fkv.Sn.F≥ Fkv.]n.hn. bpsS UbdŒ¿ t_m¿Un¬
14 AwKßfp≠mIpw. CXn¬ 3 UbdŒ¿am¿
tI{μØn¬ \n∂pw 3 UbdŒ¿am¿ kwÿm\ßfn¬
\n∂pw, t_m¿Uv A≤y£≥ tI{μ˛kwÿm\
kwbp‡ AwKoImcØneqsSbpw, 3 UbdŒ¿am¿
kzImcy Hmlcn \nt£]Icn¬ \n∂pw, {]apJ
hy‡nIfn¬ \n∂v sXcs™SpØ 3 kzX{¥
UbdŒ¿amcpamWp≠mhpI. Pn.Fkv.Sn.F≥
Fkv.]n.hn.bpsS kn.C.H. sb Xpd∂ Xncs™Sp∏neqsS
\nban°pIbpw sNøpw.
iv) X{¥{][m\amb \nb{¥WØn\pw sshZKv [ yw
e`yam°p∂Xn\pambn Pn.Fkv.Sn.F≥. Fkv.]n.hn.
bn¬ k¿°m¿ DtZymKÿcpsS sU]yqt´j≥ \nba\w
kpKaam°m≥ N´ßƒ Cfhv sNøpw.
v) Pn.Fkv.Sn.F≥. Fkv.]n.hn. bv°p kzbw ]cym]vXamb
Hcp dh\yq tamU¬ D≠mIpw. \nIpXnZmXm°ƒ,
\nIpXnhIp∏v F∂o tkh\ D]t mKhcn CuSm°pI
hgnbmWv CXv km≤yam°pI.
vi) ]tcm£\nIpXn kw_‘amb GIoIrX tkh\߃
\¬Ip∂Xn\v NpaXes∏´ GI tZiob GP≥kn
Bbncn°pw Pn.Fkv.Sn.F≥.˛Fkv.]n.hn. kam\amb
tkh\߃ \¬Im≥ Dt±in°p∂ tkh\ZmXm°ƒ

253
 CXn\mbn Pn.Fkv . Sn.F≥˛ Fkv . ]n.hn bpambn
Hu]NmcnI Icmdn¬ G¿s∏tS≠XmWv.
vii) Fkv. ]n. hn. bpsS ÿm]\Øn\pw BZy 3
h¿jßfnse \SØn∏p sNehn\pambn tI{μk¿°m¿
315 tImSn cq]bpsS H‰ØhW t\m¨ sd°dnwKv
{Km‚ v˛C≥˛FbvUv \¬Ip∂XmWv.

tNm.4 Pn.Fkv . Sn.F≥ ˛s‚ Hmlcn LS\bpw hcpam\

amXrIbpw F¥mWv?

D. 4 (a) Iym_n\‰v Xocpam\Øns‚ ASnÿm\Øn¬

Pn.Fkv.Sn. F≥ Iº\n \nbaw, hIp∏v˛25 A\pkcn®v
emt`—bn√mØ kzImcy Iº\nbmbn cPnÿ
sNøpIbp≠mbn. AXnse Hmlcn ]¶mfnØw Xmsg
sImSpØn´p≈ {]ImcamWv.

tI{μk¿°m¿ 24.5%
kwÿm\ k¿°m¿ 24.5%
F®v.Un.F^v.kn. 10%
sF.kn.sF.kn.sF. _m¶v 10%
F≥.Fkv.C kv{Sm‰PnIv C≥shÃvsa‚ v Iº\n 1%
F¬.sF.kn. luknMv ^n\m≥kv 11%

\o≠Imebfhnse N¿®Iƒ°ptijw
kwÿm\[\Imcya{¥namcpsS Fw]th¿Uv
IΩn‰nbpsSbpw tI{μk¿°mcnt‚bpw AwKoImc
tØmsSbmWv Pn.Fkv.Sn.F≥ AXns‚ Ct∏mgsØ
cq]Øn¬ ÿm]n°s∏´Xv.

(b) hcpam\ amXrI:

Pn.Fkv.Sn.F≥˛ Fkv.]n._n cq]h¬Icn°p∂Xn\mbn
Kh¨sa‚ v Hm^v C¥y {Km‚ v˛C≥˛FbvUv Bbn 315
tImSn cq]bv°v 2013 ¬ A\paXn \¬In. 31.03.2013 apX¬
31.03.2016 hscbp≈ Imeßfn¬ CXn¬ \n∂pw 143.96
tImSn cq] Pn.Fkv.Sn.F≥˛\v \¬Inbn´p≠v. CXn¬

254
 \n∂pw {]kvXpX Imeßfn¬ 62.11 tImSn cq] am{XamWv
Iº\n cq]h¬°ncn°p∂Xn\pw {]h¿Ø\w
XpSßp∂Xn\pambn sNehmbXv . _m°n XpI
tI{μØn\v Xncn®v \¬IpIbmWp≠mbXv. 2016˛17
Imebfhn¬ hmWnPy _m¶pIfn¬ \n∂pw tI{μ
kwÿm\ k¿°mcpIƒ°v Pn.Fkv.Sn t]m¿´¬ hgn
tkh\w e`yam°p∂Xn\p≈ sF.Sn πm‰v t^mapIƒ
27 kwÿm\߃°pw tI{μ `cW {]tZi߃°pw
_m°vF≥Uv hnIkn∏n°p∂Xn\mbn tem¨
e`n°pIbp≠mbn. kwÿm\ [\Imcy a{¥namcpsS
Fw]th¿Uv IΩn‰n Pn.Fkv.Sn t]m¿´¬ hgn
\nIpXnZmbI¿°pw a‰v Xm¬]cI£nIƒ°pw
tkh\߃ \¬Ip∂Xn\v bqk¿ Nm¿÷v tI{μ
kwÿm\ k¿°mcpIƒ ASbv ° p∂ coXnbn¬
Pn.Fkv.Sn.F≥ s‚ hcpam\ amXrI AwKoIcn°p
Ibp≠mbn. Cu bqk¿ Nm¿÷v tI{μhpwkwÿm\hpw
Xpeyambn hlnbvt°≠XmWv. kwÿm\߃
°nSbn¬ cPntÃUv \nIpXn ZmbIcpsS FÆØns‚
ASnÿm\Øn¬ bqk¿ Nm¿÷v hoXw hbv°p∂
Xmbncn°pw.

tNm.5 F¥mWv Pn.Fkv.Sn.F≥. \n¿hln°p∂ tkh\߃?

D. 5 Pn.Fkv.Sn.bpsS s]mXp t]m¿´eneqsS Xmsg∏dbp∂
tkh\߃ BWv \n¿hln°p∂Xv.

(a) cPnkvt{Sj≥ (\nIpXnZmbIcpsS ssat{Kj\pw ]m≥

A[njvTnX cPnkvt{Sj≥ \º¿ sImSp°epw).
(b) t]bvsa‚ v tK‰v th, _m¶nMv kwhn[m\Ønte°p≈
kwtbmP\w AS°ap≈ ]WaShv {IaoIcWw.
(c) dnt´¨ ka¿∏Whpw hnebncpØepw.
(d) \nIpXnZmbIsc {]m]vXcm°¬, A°u≠v
amt\Pvsa‚ v, Adnbn∏pIfpw hnhcßfpw X¬ÿnXn
Adnbepw.
(e) \nIpXn A°u≠pw seUvPdpw ssIImcyw sNø¬.
(f) tI{μhpw kwÿm\hpw XΩnep≈ \nIpXnhnlnXw
IW°m°pI (sF.Pn.Fkv.Sn. hnlnXw Xo¿∏m°n°pI
AS°w sF.Pn.Fkv.Sn. bpsS ¢obdnMv lukv).

255
(g) Cd°paXnbnep≈ Pn.Fkv.Sn. IW°m°n
Xn´s∏SpØpIbpw IÃwkv C.Un.sF knÃhpambn
kwtbmPn∏n°pIbpw sNøpI.
(h) amt\Pvsa‚ v C≥^¿taj≥ knÃwkv Bhiy߃
ASnÿm\am°nbp≈ hnhc߃, _nkn\ v
C‚enP≥kv AS°ap≈h.
(i) km[mcW Pn.Fkv . Sn. t]m¿´epw \nIpXn `cW
hyhÿbpambp≈ kº¿°apJw.
(j) _‘s∏´h¿°v ]cnioe\w \¬IpI.
(k) \nIpXn A[nImcnIƒ°v hniIe\hpw _nkn\ v
C‚enP≥kv hnhcßfpw \¬IpI.
(l) KthjW߃ \SØpI, anI® {]mŒokpIsf°pdn®v
]Tn°pI.

tNm.6 Pn.Fkv.Sn.F≥ Dw kwÿm\ßfpw/ kn._n.C.kn˛bpw

XΩnep≈ kº¿°apJsa¥mWv?
D. \nIpXnZmbIcpsS cPnkvt{Sj≥ At]£,
C≥thmbvkv A]v temUv sNøpI, dnt´¨ ka¿∏n°pI
Ch sNøptºmƒ Pn.Fkv . Sn. knÃw BWv Ah
kzoIcn°p∂Xv. a‰p \nba{]Imcap≈ {]h¿Ø\߃
(cPnkvt{Sj≥ AwKoIcn°¬, dnt´¨ ]cntim[\,
At\zjWw \SØpI, IW°p ]cntim[\
(HmUn‰nwKv) Ch) tI{μ kwÿm\ \nIpXn A[nImcn
IfmWv sNøp∂Xv. AXmbXv {^s≠‚ v tPmenIƒ
Pn.Fkv . Sn.F≥ Dw a‰v _mIv F≥Uv tPmenIƒ
kwÿm\/ tI{μ k¿°mcpIƒ t\cn´pamWv sNøpI.
F∂m¬ 27 kwÿm\߃ (tamU¬ 2 tÉv)
Pn.Fkv.Sn.F≥. Xs∂ X߃°v th≠n _mIv F≥Uv
tamUyqfpIƒ hnIkn∏ns®Sp°m≥ Bhiys∏´n´p≠v.
kn._n.C.kn. bpw _m°n 9 kwÿm\ßfpw kz¥ambn
Øs∂ _mIv F≥Uv tamUyqfpIƒ hnIkn∏n
s®Sp°m≥ Xocpam\n®n´p≠v. tIcfhpw kz¥ambn
_mIv F≥Uv tamUyqfpIƒ hnIkn∏n°m≥
Xocpam\n® kwÿm\ßfn¬ H∂mWv . tamU¬ 1
kwÿm\߃°pw kn._n.C.kn. bv°pw \nIpXn

256
 ZmbI¿ \¬Ip∂ apgph≥ Um‰Ifpw(cPnkvt{Sj≥,
dnt´¨, t]bvsa‚ v XpSßnbh) hnhcØn\pw
hniIe\Øn\pambn \¬Ip∂XmWv.

tNm. 7. cPnkvt{Sj\n¬ Pn.Fkv.Sn.F≥˛s‚ ]s¶¥v?

D. cPnkv t {Sj≥ Hm¨sse\mbn Pn.Fkv . Sn.F≥.

t]m¿´en¬ BWv sNtø≠Xv. Nne {][m\
hnhcßfmb ]m≥, _nkn\ v LS\, B[m¿, CIN/
DIN XpSßnbh (_m[Iambh) CBDT, UID, MCA
XpSßnb AXmXp GP≥knIfpambn Hm¨sse≥ hgn
HØpt\m°p∂Xv aqew G‰hpw Ipdhv tUmIypsat‚
j≥ Dd∏v hcpØp∂p≠v. At]£Ifpw kvIm≥ sNbvX
A\p_‘ {]amWßfpw Pn.Fkv . Sn.F≥ AXmXv
tI{μ/kwÿm\Øn\p Abbv°p∂Xpw Ah¿ AXn\p
Bhiysa¶n¬ hniZoIcWw tXSnbtijw XnckvIcn
°pItbm AwKoIcn°pItbm sNøpIbpw AXn\p
tijw UnPn‰¬ H∏ph® cPnkvt{Sj≥ Pn.Fkv.Sn.
F≥˛¬ \n∂v \nIpXnZmbI\v Uu¨temUv
sNømhp∂XpamWv.

tNm.8 Pn.Fkv.Sn.F≥˛¬ C≥t^mknkns‚ ]s¶¥mWv?

D. Pn.Fkv.Sn.F≥., C≥t^mknkns\ F√m Bπnt°j≥
tkm^v ‰ v shbdpw Sqƒkpw ASnÿm\kuIcy
ßfpaSßnb Pn.Fkv.Sn. knÃØns‚ BhnjvImcw,
hnIk\w, hn\ymkw, F∂nh \SØn 5 h¿jtØbv°v
{]h¿Øn∏n°m\pw ]cn]men°m\pw Hs°bp≈ Hcp
\nb{¥nX GP≥knbmbn NpaXes∏SpØnbncn
°pIbmWv.

tNm.9 Pn.Fkv . Sn. s]mXpt]m¿´ens‚ khntijXIƒ

Fs¥ms°bmWv?
D. Pn.Fkv.Sn. t]m¿´¬ (WWW.gst.gov.in) C‚¿s\‰v hgn
F√mh¿°pw (AXmbXv \nIpXnZmbI¿, AhcpsS
Nm¿t´Uv A°u≠‚ v am¿ \nIpXn A`n`mjI¿

257
 F∂nh¿) C≥{Sms\‰v hgn \nIpXn DtZymKÿ¿°pw
e`yamWv. Cu t]m¿´¬ Pn.Fkv.Sn. kw_‘amb F√m
tkh\߃°pw D≈ GI s]mXp t]m¿´¬
Bbncn°pw.
DZmlcWw;
i) \nIpXnZmbIs‚ cPnkvt{Sj≥ (]pXnbh, XncnsI
\¬IpI, d±m°pI, am‰whcpØpI)
ii) C≥thmbvkv A]v temUv sNø¬, hmßp∂ BfpsS
cPnÿ Hmt´m {Um^v‰v sNøpI, \n›nX XobXnIfn¬
Hmtcm hn`mK dnt´¨ ^b¬ sNøpI.
iii) sN√m≥ Xømdm°n \nIpXn ASbv ° pI IqSmsX
_m¶pIfpambn kwtbmPn∏n°pI.
iv) sF.Sn.kn seUvP¿, IymjveUvP¿, _m[yX eUvP¿
apXembh Xømdm°¬
v) \nIpXnZmbI¿°pw, \nIpXn DtZymKÿ¿°pw X¬]c
I£nIƒ°pw MIS dnt∏m¿´pIƒ \¬IpI.
vi) \nIpXn DtZymKÿ¿°v _nkn\kv C‚enP≥kv /
A\e‰nIvkv \¬IpI.

tNm.10 Nc°v tkh\ \nIpXnbpsS Bhmkhyhÿ

(Ecosystem)F¥mWv?
D. s]mXphmb Hcp Nc°v tkh\ \nIpXn hyhÿ
CXns‚ `mK`m°pIfmb kwÿm\/ tI{μ cW
{]tZi hmWnPy\nIpXn hIp∏pIƒ, tI{μ\nIpXn
A[nImcnIƒ, \nIpXnZmbI¿, _m¶pIƒ a‰v
`mK`m°pIƒ F∂nhsc XΩn¬ _‘n∏n°p∂p.
CØcØnep≈ Hcp hyhÿ \nIpXn ZmXmhv XpSßn
\nIpXn D]tZiI¿, \nIpXn A[nImcnIƒ, Pn.Fkv.Sn.
t]m¿´¬, _m¶v F∂nhscsb√mw Dƒs∏- S p- Ø n-
bn´p≈XmWv..

tNm.11 BcmWv Pn.Fkv.]n. (Pn.Fkv.Sn.˛kphn[mZmXmhv)?

D. \nIpXn ZmbI¿°v Pn.Fkv.Sn knÃw ]Tn°p∂Xn\pw

Pn.Fkv.Snbpambn _‘s∏´ \S]SnIƒ sNøp∂Xn\pw

258
 Hcp Pn. Fkv. ‰n t]m¿´¬ cq]oIcn®n´p≠v. F∂m¬
Rß-fpsS ]¿t®-kv/ skbn¬kv cPn-Ã-dnse Um‰m Pn.-
F-kv.Sn °v A\p-tbm-Py-amb t^m¿am-‰n-te°v ]cn-
h¿Ø\w sNø¬. Xß-fpsS A°u-≠nMv ]mt°-Pp-
Iƒ (ERP GST) knÃ-hp-ambn kwtbm-P\w sNø¬ apX-
em-b-h, tN¿®bp≈ / s]mcp-Ø-t°-Sp≈ ITC ss¢ap-
Iƒ ImWp-hm≥ th≠ hnhn-[-Xcw Umjv t_m¿Up-
Iƒ \nIpXn _m[y-X, ^b¬ sNbvXXns‚ Ãm‰-kv
apX-emb ]e-X-c-Øn-ep≈ kuI-cy-߃ Bh-iy-amb
- ¿ SMV henb kwcw-`ß
sshhn-[y-ap≈ \nIp-Xn-Zm-bI - ƒ
apX-em-b-h) D≠m-Imw. C≥thmbvkv h®p≈ ^b-enwKv
th≠-Xn-\mepw h≥ ÿm]-\-߃°v henb kwJy-I-
fn¬ C≥thm-bn-kp-Iƒ Hcp sh_v t]m¿´¬ hgn A]v
temUv sNøp-∂Xv {]mtbm-Kn-I-ambn Akm-[y-am-b-Xn-
\mepw Ah¿°v GST knÃ-hp-ambn kwh-Zn-°m≥ Hcp
Hmt´m-am--‰Uv kwhn-[m\w Bh-iy-ambn hcmw. AXn-\m¬
CXp-t]m-ep≈ \nIp-Xn-Zm-b-Isc Pn.-F-kv.-Sn.-]m-en-°p-∂-
Xn\v Hcp ]cn-ÿnXn hyhÿ Bh-iy-am-Wv.

\nIp-Xn-Zm-bI
- c
- psS kuI-cy-am-bn-cn°pw Pn.-Fk
- v.Sn
`c-W-Øns‚ hnPbw F∂-Xn-\m≥¬, \nIp-Xn-Zm-b-I≥
Pn.-F-kv.-Sn°v A\p-kr-X-ambn sUkvIvtSm-∏nepw /
samss_¬ ˛epw hnhn-[-Xcw C‚¿t^-kp-Iƒ \¬Ip∂
aq∂mw I£n-I-fpsS Bπn-t°-j-\p-Iƒ Hm]vj\pw Cu
]cn-ÿnXn hyhÿ \¬Ipw.

ta¬∏-d™ F√m Imc-W-ß-fm¬ Pn.-F-kv. Sn.

knÃ-Øn-tem´p {]th-in-°m≥ Ign-bp-∂-hcpw CØcw
Bπn-t°-j-\p-Iƒ hnI-kn-∏n-°m≥ Ign-hp-≈-h-cp-amb
aq∂mw- I £n tkh- \ - Z m- X m- ° - f psS Hcp ]cn- ÿ nXn
hyhÿ Bh-iy-am-Wv. CØcw tkh-\-Zm-Xm-°ƒ°v
\¬Inb s]mXp-hmb t]cmWv Pn.-F-kv.-Sn. kphn[
ZmXmhv (GSP)

tNm. 12. F¥mbncn°pw Pn.Fkv.Sn. kphn[mZmXmhns‚ ]¶v?

259
D. dnt´¨ ^b¬ sNøpI , ]¿t®bvkv tU‰msb Bt´m
P\td‰v sNøp∂ Um‰bpambn dnI¨kntej≥ \SØn
kzoIcn°¬ , XnckvIcn°¬ , am‰w hcpج F∂nh
sNø¬ , \nIpXn ZmbI¿°v Pn. Fkv. Sn ]men°p∂Xv
Dd∏v hcpØm≥ Bhiyamb Umjvt_m¿UpIƒ F∂o
kuIcyßtfmSv IqSnb Bπnt°\pIƒ Pn. Fkv. Sn
hnIkn∏n°pw. Hcp Iº\nbv°v AIØv Xs∂bp≈
hnh[ Xcw D]t`m‡m°ƒ°v A\pkcn®v Pn. Fkv.
Snbp ambn _‘s∏´v C≥thmbvkpIƒ A]v temUv
sNøpI, dnt´¨ ^b¬ sNøpI XpSßnb hnhn[ Xcw
Imcy߃°mbn tdmƒ {]Imcap≈ AIvkkpw Pn.
Fkn. Sn \evIp∂tXmsS SmIvkv s{]m^jW¬kn\v
AhcpsS I£nIfpsS Pn. Fkv . Sn Imcy߃°pw
\nehnep≈ A°u≠nwKv ]mt°PpIfpw C. B¿.
]n apXembh Pn. Fkv. Sn knÃhpambn C‚t{K‰v
sNøp∂Xn\pap≈ Bπnt°j≥kpw Pn. Fkv . ]n
hnIkn∏n°p∂XmWv.

tNm.13 Pn.Fkv.]n. D]tbmKn°p∂XpsIm≠v \nIpXnZmbI\v

In´p∂ {]tbmP\߃ Fs¥√mamWv?

D. Pn. Fkv. Sn \nba{]Imcap≈ F√m {]h¿Ø\ßfpw

\nIpXnZmbI¿°v Pn. Fkv . Sn t]m¿´¬ hgn
sNømhp∂XmWv. Pn. Fkv. ]n F∂Xv Pn. Fkv. Sn
\nba{]Imcap≈ Imcy߃ sNøp∂Xn\p≈ Hcp
A[nI am¿§w am{XamWv. IqSmsX AXns‚ tkh\w
Hm]vjW¬ BWv. Pn. Fkv. Snbn¬ \nXpXnZmbIcpsS
Xmsg ]dbp∂ Bhiy߃ \ndth‰p∂Xn\v Pn.
Fkv. ]nbv°v {]tXyI tkm^v‰vshbdpIƒ
\n¿Ωn°mhp∂XmWv.
i) \nehnep≈ A°u≠nwKv tkm^v‰v shb¿
C≥thmbvkv t^m¿am‰ns\ (csv, pdf, excel, word format
F∂nhbnte°v am‰pI.
ii) \nehn¬ FIv k ¬, kn.Fkv . kn As√¶n¬ a‰v
s{]mss{]‰dn tU‰m tkhn¬ kq£n®ncn°p∂

260
 ]¿t®kv cPnÿUm‰m Pn.Fkv.Sn t]m¿´¬ Bt´m
t]m∏pte‰v sNøp∂ Um‰bpambn d°¨knentbj≥
\SØpIbpw AXns\ ssek¨/kn.Fkv.Sn F∂n
Pn.Fkv. Sn t^m¿Ωm‰n¬ At]temUv sNøpIbpw
sNøp∂p.
iii) \nehnse Pn.Fkv.Sn knÃw Hcp bqk¿ sFUnbpw
]m v thUpw am{Xw \¬Ip∂Xn\m¬ hnhn[
{_m©pIƒ D≈ ÿm]\ßsf kw_‘n®v {_m©v
XeØn¬ C≥thmbnkpIƒ A]v temUv sNøp∂Xn\v
Hcp am¿£w BhiyamWv.
iv) hnhn[ kwÿm\ßfn¬ cPnkvt{Sj\p≈
Iº\nIƒ°v hnhn[ {_m©pIfpsS kw£n]vX cq]w
Hcp kv{Io\n¬ BhiyamWv.
v) Pn.Fkv.Sn s{]m^WepIƒ°v Xß-fpsS I£n-bmb
\nIp- X n- Z m- b - I - c psS Pn.Fkv.Sn kw_‘n®
{]h¿Ø\߃. Hcp Umjv t_m¿Un¬ \n∂pw
sNøm≥ ]‰p∂ BπntIj\pIƒ BhiyamWv.
apIfn¬ {]Xn]mZn®ncn°p∂ Nne DZmlcW߃
am{XamWv. hnh[ Xcw \nIpXnZmbI¿°v CXv IqSmsX
hnhn[Xcw Bhiy߃ D≠mbncn°pw. C Bhiy
ßsf√mw Pn. Fkv . Sn Iƒ°v km[n®p sImSp
°mhp∂pXmWv.

tNm.14 Pn.Fkv.Sn.F≥. hnIkn∏ns®Sp°pIbpw ]cn]men°p

Ibpw sNøp∂ Pn.Fkv.Sn. s]mXpt]m¿´en¬
\nIpXnZmbIs‚ ]s¶s¥√mamWv?

D. Pn.Fkv.Sn \nba{]Imcw Hcp \nIpXnZmbIs‚ F√m

Bhiy߃°p≈ Hcp ]cnlmcamWv , Pn.Fkv . Sn
s]mXpt]m¿´¬. Pn.Fkv.Sn. F≥ t]m¿´¬ hgn \nIpXn
ZmbI¿°v Xmsg ]dbp∂h \nco£n°mhp∂XmWv.
i) ]pXnb cPnkv t {Sj≥ \nehnep≈ cPnkv t {Sj≥
d±m°¬ F∂nhbv ° p≈ At]£ ka¿∏n°¬
s{]ss^¬ amt\Pvsa‚ v

261
ii) s]\m¬‰n, ss^≥, ]eni apXembh Dƒs∏sSbp≈
\nIpXnIƒ ASbv ° pI. _m¶nßv ÿm]\Øn¬
s]bvsa‚ v \SØp∂Xn\mhiyamb sN√m≥
\n¿Ωn°pI.
iii) km[mcW kv I oan¬ \n∂pw tImºu≠nte°pw
Xncn®pw Ãm‰kv sNbv©v sNøpI.
iv) C≥thmbvkv Um‰ A]v temUv sNøpI, Ãm‰yq´dn
dnt´¨, hm¿jnI tÉvsa‚pw ^b¬ sNøpI.
v) dnt´¨, SmIvkv eUvP¿, Iymjv eUvP¿ XpSßnbh
Pn.Fkv.Sn t]m¿´¬ hyXykvXamb Aπnt°j≥
d^d≥kv \º¿ (ARN) D]tbmKn®v {Sm°v sNøpI..
vi ) do^≠v Aπnt°j≥ ^b¬ sNøpI.
vii) dnt´¨, SmIvkv seUvP¿, Iymjv eUvP¿ F∂nhbpsS
Ãm‰kv dnhyq sNøpI

tNm.15. Pn.Fkv . Sn.F≥. hnIkn∏ns®Sp°p∂ Pn.Fkv . Sn.

hyhÿbn¬ tI{μ kwÿm\ DtZymKÿcpsS
]s¶¥mbncn°pw?
D. Cu DtZymKÿ¿ _m°v F≥Un¬ Xmsg∏dbp∂
{]h¿Ø\߃°mbn Pn.Fkv.Sn.F≥. D]tbmKs∏Sp
tØ≠XmWv.

\nIpXnZmbIcpsS AwKXzw cPnkv t {Sj≥

ChbpsS AwKoImcw/ XnckvIcWw.

kwÿm\\nIpXnbpsS cW\n¿hlWw
(\nIpXn \n¿Æbw/ IW°p]cntim[\/ do^≠v
A∏o¬/ At\zjWw) MIS Dw a‰nXc {]h¿Ø\ßfpw.

_nkn\kv A\e‰nIvkv amt\Pvsa‚ v C≥^¿

taj≥ knÃw a‰v \nba]camb {]h¿Ø-\-߃.

tNm.16 Hmtcm C≥thmbnkn\pw Pn.Fkv.Sn.F≥. khntij

Xncn®dnb¬ kr„n°ptam?

262
D. C√. Pn.Fkv.Sn.F≥ Aßs\ khntij Xncn®dnb¬
D≠m°p∂n√. hnXcW°mcs‚ GSTIN C≥thmbvkv
\º¿, kmºØnIh¿jw F∂nh HSN/SACtImUpambn
Iq´nbnW°n Hmtcm hcnbpw khntijam°pIbmWv
sNøp∂Xv.

tNm.17 ssZ\wZn\ambn C≥thmbvkv hnhc߃ A]v temUv

sNøm≥ Ignbptam?
D. AsX. GXp kabØpw \nIpXn ZmbI¿°v
C≥thmbvkv Um‰ A]v temUv sNøphm\p≈ kuIcyw
Pn.Fkv.Sn t]m¿´n¬ D≠v. C≥thmbnkpIƒ t\csØ
ksπb¿ \nIpXn ZmbI¿ A]v temUv sNøpI hgn
dnkoh¿ \nIpXnZmbI¿°v C≥thmbv k v Um‰
ap≥Iq´n dnt´¨ sNøp∂Xn\p AXpIqSn ksπb¿
\nIpXn ZmbI¿°v C≥thmbvkv A]v temUv
sNøp∂Xn\v Ahkm\ Znhkw Xnc°p≠mIp∂Xv
Hgnem°m≥ km[n°pw.

tNm.18 Pn.Fkv.Sn. t]m¿´en¬ C≥thmbvkv A]v temUv

sNøm\p≈ klmbnIƒ Dt≠m?
D. D≠v. H‰ØhWbmbn Xs∂ C≥thmbvkv t{ImUoIcn
°m\pw AXv A]v temUv sNøm\pw ]‰p∂ coXnbn¬
kvs{]Uvjo‰v (ssat{Imtkm^v‰v FIvk¬ t]mse)
kuP\yambn GSTN e`yam°p∂Xv hgn CXv
km≤yamWv. CXv Hcp Hm^vsse≥ Sqƒ BbXn\m¬
Hm¨sse≥ BImsX Um‰ sImSp°mhp∂Xpw ]n∂oSv
^bem°n H‰bSn°v A]v temUv sNømhp∂XmWv.

tNm. 19 cPnÃdpIfpw a‰p A°u≠pIfpw ImWp∂Xn\mbn

GSTN samss_¬ Bπnt°j\pIƒ e`yam°p
∂pt≠m?
D. D≠v. Bπn-t°-j-\p-Iƒ GSTN cq]I¬]\ sNbvXn´p
≈Xv AXv GXp kvam¿´v t^mWnepw ImWmhp∂
coXnbnemWv. AXn\m¬ Iymjv seUvP¿, _m≤yX
eUv P ¿, ITC seUv P ¿ XpSßnb seUv P dpIƒ
samss_¬t^mWn¬ ImWmhp∂XmWv.

263
tNm.20 Pn.Fkv.Sn. {]mŒojW¿am¿°v Ct∏mƒ
sNøp∂Xpt]mse \nIpXnZmbIs‚ sF.Un.bpw ]m v
th¿Upw D]tbmKn°msX AhcpsS I£nIƒ°v
th≠n {]h¿Øn°m≥ {]tXyI ]m v th¿Upw
sF.Un.bpw sImSp°ptam?

D. SmIv k v s{]m^jWepIƒ°v I£nIƒ°v th≠n

F√mhn[ {]hrØnIfpw sNøp∂Xn\mbn {]tXyI
bqk¿s\bnapw ]m v th¿Upw GSTN ˛¬
D≠mbncn°p∂XmWv . Pn.Fkv . Sn. \nba{]Imcw
I£nIƒ°v th≠n F√m {]h¿Ø\ßfpw sNøm≥
CXv Ahsc klmbn°pw.

tNm.21 \nIpXnZmbI¿°v Xm≥ Hcn°¬ Xncs™SpØ

Pn.Fkv.Sn. {]mŒojWsd am‰m≥ Cu kwhn[m\Øn¬
hyhÿbpt≠m?
D. \nIpXn ZmbI\v as‰mcp SmIvkv s{]m^\Wens\
sXcs™Sp°m\mbn Pn.Fkv . Sn.F≥. t]m¿´en¬
A¨skeŒv sNbv X tijw Hcp ]pXnb SmIv k v
s{]m^j\ens\ NpaXes∏SpØnbm¬ aXn.

tNm.22 Ct∏mƒ sk≥{S¬ FIvsskkv, k¿hokv SmIvkv,

kwÿm\ hm‰v \nIpXnZmbI¿°v Pn.Fkv.Sn.bn¬
]pXnbXmbn cPnkvt{Sj≥ sNtø≠Xpt≠m?

D. th≠. Pn.Fkv.Sn bnte°v Dƒs°m≈n®n´p≈ hnhn[

\nIpXnIƒ°v Iogn¬ hcp∂ \nehnep≈ \nIpXn
ZmbI¿°v ]m≥ D≈ ]£w Pn.Fkv.Sn bn¬
]pXnbXmbn cPnkvt{Sjs‚ BhiyIX C√. Ah¿°v
Pn,Fkv.Sn F≥ Bdpamk Imemh[n D≈ Xm¬ImenI
Pn.Fkv.Sn.F≥ \¬Ip∂XmWv. AØc°m¿ Pn.Fkv.Sn
t]m¿´n¬ Pn.Fkv . Sn F≥ tdmƒsa‚ v t^man¬
Bhiyamb hnhc߃ \¬tI≠XmWv . Um‰m
^benßv ]p¿ØnbmIp∂tXmsS \nIpXnZmbIs‚
Ãm‰mkv ""ssat{K‰´v '' F∂mbn amdpw. Pn.Fkv . Sn
\nehn¬ hcp∂ Znhkw \nIpXn ZmbI≥sc kvddm‰kv

264
 AŒohv F∂mbn amdpIbpw Pn.Fkv.SnbpsS s]mXp
t]m¿´¬ hgn \nIpXn ZmbI¿°v Pn.Fkv.Sn
\nba{]Imcap≈ dnt´¨ ^b¬ sNøpI, \nIpXn
ASbv°pI XpSßnb Imcy߃ sNømhp∂XmWv.
Pn.Fkv . SnF≥ Xm¬ImenI sFUn F√m
\nIpXnZmbI¿°pw \n¿Ωn°pIbpw AXv _‘s∏´
\nIpXn A[nImcnIƒ°v Adnbn®n´p≈XpamWv .
Pn,Fkv.Sn F≥tKPvUv {]{Inb t]m¿´en¬ 8.11.2016
apX¬ 31.03.2017 hsc \SØpIbpw [mcmfw \nIpXnZm
bI¿ Cu Ahkcw D]t]mKs∏SpØpIbp≠mbn.
IqSpX¬ hnhc߃°v https://www.gst.gov.in/help
kμ¿in°pI.

tNm.23 \nIpXnZmbIcpsS {]tbmP\m¿∞w Pn.Fkv . Sn.

t]m¿´ens‚ hnhn[ hißfpsS {]h¿Ø\ßsf∏‰n
Pn.Fkv.Sn.F≥. ]cnioe\ hoUntbmIƒ D≠mIptam?
D. D≠v. Pn.Fkv.Sn. t]m¿´en¬ sNtø≠ {]hrØnIƒ
Hmtcm L´sØ∏‰nbpap≈ hoUntbmIƒ Iºyq´¿
A[njv T nX ]cnioe\kma{KnIfpsS H∏w Xs∂
Pn.Fkv . Sn.F≥. Xømdm°nhcp∂p≠v . Pn.Fkv . Sn.
t]m¿´enepw SmIvkv A[nImcnIfpsS sh_vssk‰nepw
AXv e`yamWv.
Iºyq´¿ A[njvTnX ]cnioe\ klmbnIƒ
IqSmsX hnhn[ bqk¿ am\zepIƒ , tNmtZymØc߃
XpSßnbhbpw ]T\Øn\mbn Pn. Fkv. Sn t]m¿´en¬
e`yamWv. CXv IqSmsX \nIpXn ZmbI¿°v klmb
Øn\mbn (help [email protected] ) F∂ sabn¬ sFUn
bnepw (0124-˛4688999) F∂ t^m¨ \ºdpw klnXap≈
sl¬]v sUkvIv e`yamWv. Iºyq´¿ A[njvTnX
]cnioe\ klmbnIƒ tNmtZymØc߃ F∂nh
bv°mbn https://www.gst.gov.in/help kμ¿in°pI.

tNm.24 Pn.Fkv.Sn. s]mXpt]m¿´en¬ \nIpXnZmbI¿

ka¿∏n°p∂ dnt´¨, cPnkvt{Sj≥ hnhc߃ F∂nh
kpc£nXambncn°ptam?

265
D. AsX. \nIpXnZmbI¿ s]mXp Pn.Fkv.Sn. t]m¿´en¬
ka¿∏n°p∂ hy‡nKXhpw _nkn\ v kw_‘ambpw
D≈ hnhcßfpsS clkykz`mhw kq£n°p∂
Xn\pth≠nbp≈ F√m \S]SnIfpw Pn.Fkv.Sn.F≥˛¬
sNbv X phcp∂p≠v . tdmƒ s_bv k v U v BIv k kv
I¨t{Smƒ (R A B C) \nb{¥Whpw \nIpXnZmbIs‚
{][m\hnhcßfpsS clky`mjbn¬ D≈ kq£n∏pw
{]kcWhpw Dd∏phcpØpI hgnbmWv Ch sNøp∂Xv.
A[nImcs∏SpØnbn´p≈ \nIpXn DtZymKÿ¿°v
am{Xta hnhc߃ ImWm\pw hmbn°m\pw
IgnbpIbp≈q.

tNm.24 Pn.Fkv . Sn. knÃØns‚ kpc£ Dd∏phcpØp∂

Xn\mbn Pn.Fkv.Sn.F≥. Fs¥ms° kpc£m{Iao
IcWßfmWv sNbvXn´p≈Xv?
D. hnhctkh\ kpc£nXXzØn\pth≠ Pn.Fkv.Sn.
hyhÿ ]≤Xnbn¬ AXym[p\nI kpc£m
N´°qSpIfmWv Dƒs∏SpØnbn´p≈Xv. anI®
^b¿hmƒ, IS∂pIb‰w Is≠ج, ÿnXnbnepw
Ne\mhÿbnepw D≈ hnhcßfpsS clky`mjm
tiJcWw, kºq¿Æamb HmUn‰v ]n¥pS¿®,
kpÿncamb ^njnMv (PHISHING) A¬tKmcnXw
D]tbmKn®p≈ IS∂pIb‰w XSb¬, OS, tlmÃv Ch
ITn\am°p∂ coXn IqSmsX Pn.Fkv.Sn.F≥
{]mYanIL´Ønepw ZznXobL´Ønepw kpc£nX
{]h¿Ø\ \n¿t±i߃, \nb{¥WtI{μw
ÿm]n°pI F∂nh AXmXp kabØpXs∂ £p{Z
B{IaWßsf kPohambn \nco£n°pIbpw
kwc£Ww Dd∏phcpØpIbpw sNøp∂p. km[mcW
Adnbp∂Xpw Adnbs∏SmØXpw Bb `ojWnIfn¬
\n∂p≈ kwc£WØn\mbn XpS¿®bmbn
tkmgvkvtImUv \nco£n°pI hgn Pn.Fkv.Sn.F≥.
kpc£nX tImUnMv coXnIƒ Dd∏phcpØp∂p.

266
ÿnXn-am‰ hy-hÿIƒ

267
268
 ÿnXn-am‰ hy-hÿIƒ

tNm.1. ap≥ \nb- a - Ø n¬ Iognse Ah- k m\ dnt´- W n¬

_m°nbp≈ CENVAT s{I- U n‰v (As√¶n¬ VAT
s{IUn‰v) Nc°p-tk-h\ \nb-a-Øn¬ Iogn¬ sF.-‰n.kn
Bbn e`-y-am-Ip-tam?
D. tImtkm-jn-j≥ kvIow {]Imcw \nIpXn ASbv°pw
F∂v Xnc-s™-SpØ hy‡nsbmgn-sI-bp≈, cPn-tÿUv
hy-‡n°v _m°n-bp≈ s{IUn‰v \nIp-Xn, hnt[b hy-
‡n-bpsS Ce-Ivt{Sm-WnIv s{IUn‰v seUvP-dn¬ s{IUn‰v
sNøpw. (h-y-h-ÿ-Iƒ°\p-k-cn®v Ah-km-\-Im-e-b-f-
hnse dnt´-Wnse _m°n-bp≈ ( ENVAT, CGST/ SGST
\nbaw 140 (1)˛mw hIp∏v )
tNm.2. Fs¥m-s°-bmWv B hy-h-ÿ-Iƒ?
B hy-h-ÿ-Iƒ:
i. ]d™ s{IUn‰v XpI Cu \nb-a-{]-Imcw ITC Bbn
A\p-hZn-°pI.
ii. \n-bp‡ Znh-k-Øn\v sXm´p-ap≥]p≈ 6 amk-Im-e-
b-f-hnse dnt´-Wp-Iƒ \ne-hn-ep≈ \nba (tI{μ
FIvsskkv & VAT) A\p-k-cn-®p-≈Xv Hcp cPn-
tÿUv \nIpXnZmb-I- h-y‡n ka¿∏n-®n-cn-°-Ww.
iii. Cu ]d™ XpI t\m´n-^n-t°-j≥ \º¿ {]Imcw

269
 D≈ Nc-°p-Iƒ hn‰-Xp-ambn _‘-s∏´XmIm≥ ]mSn-
√m-ØXpw AXn¬ta¬ AS® VAT s‚ do^-≠n\v
Ah-Im-i-s∏-Sp-∂-Xp-am-b-Xv.
SGST \nb-a-{]-Imcw Hcp hy-h-ÿ-IqSn Xmsg X∂n-cn-
°p-∂p:
1956 se tI{μ hn¬∏-\-\n-Ip-Xn-bpsS hIp∏v 8 (8)
As√-¶n¬ hIp∏v 6, hIp∏v 6 (A), hIp∏v 3 hIp∏v 5 (3)
F∂n-h-{]-Imcw s¢bn-an\v Ah-Im-i-s∏-Sm-hp∂ s{IUn‰v
\n¿±njvS Ime-b-f-hn-\Iw km[q-I-cn-°-s∏-´n√ F¶n¬
tI{μ hn¬∏\ \nIpXn (c-Pnkvt{Sj≥ B≥Uv tStWm-
h¿) N´-߃ 1957 {]Imcw Ce-Ivt{Sm-WnIv s{IUn‰v
eUvPn-dn¬ s{IUn‰v sNøm≥ A¿l-Xn-bn√.
F-∂mepw 1957 se tI{μ-hn¬∏\ \nIpXn (c-Pn-
kv t {S- j ≥ B≥Uv tStWm- h ¿) N´- ß ƒ {]Imcw
\n¿±njvS coXn-bn¬ km[q-I-cn-°-s∏´ s¢bn-ap-Iƒ \ne-
hn-ep≈ \nb-a-{]-Imcw apI-fn¬ ]d™ XpIbv°v Xpey-
amb sI{Un‰v do^≠v sNøm-hp-∂-Xm-Wv.
tNm.3. Hcp cPn-kvt{S-j-\p≈ \nIp-Xn-hn-t[b h-y‡n 2017˛18
Pq¨ ]mX- Ø n¬ \ne- h n- e p≈ \nbaw (tI{μ
FIv s skkv ) Iym- ] n‰¬ KpUv k v hmßp∂psh∂v
IcpXpI. AXn-t∑-ep≈ C≥tbmkv Pq¨ 30 \Iw ssI∏-
‰p-Ibpw F∂m¬ Iym∏n-‰¬ KpUvkv ssI∏-‰n-bXp 2017
Pqsse 5 \mWv. (A-Xm-bXv GST]cn-[n-bn¬ ) B hy-
‡n°p GST]cn-[n-bnse (ENVAT) {]Im-c-ap≈ ^pƒ
s{IUn‰v e`n-°p-tam?
D. AsX \ne-hn-ep≈ \nb-a-{]-Imcw ( CENVAT ) s{IUn‰v
e`n-°p-Ibpw IqSmsX CGST {]Im-chpw s{IUn-‰mbn
e`n°pw (h-Ip∏v 140 (2), CGST \nb-aw)
tNm.4. tI{μ FIvsskkv \nb-a-{]-Imcw "X''&"Y'' XpS-ßnb
hkvXp-°ƒ hm‰v s{I-Un‰v e`-y-am-ImØ Iym-]n-‰¬
KpUvkv BWv. Ah GST bpsS Iogn¬ hcp∂hbpw Ah-
bpsS ta¬ Hcp cPn-tÿUv \nIpXn hnt[b hy-‡n-°v
Ct∏mƒ s¢bnw sNøm≥ km[n-°p-tam?
270
D. AØcw ITC ap≥\n-b-a-Ønepw Nc-°p-tk-h\ \nb-a-
Ønepw Hcp t]mse e`-y-am-sW-¶n¬ am{Xsa At±-l-
Øn\v Ah-Im-i-s∏-Sm≥ km[n-°q. Cu c≠p C\Øn\pw
ap≥\n-b-a-Øn¬ s{IUn‰v e`-y-a-√m-Xn-cp-∂-Xn-\m¬ B
hy-‡n°v Ah Nc°p-tk-h\ \nb-a-Øn¬ Ah-Im-i-s∏-
Sm-\m-hn-√. ( SGST \nbaw t{]hntkm hIp∏v 140 (2)).
tNm.5. apI-fn¬ {]kvXm-hn® hy‡n AØcw s{IUn‰v sX‰mbn
FSp-Øm¬ (tNm-Z-yw 4 t\m°p-I) Ah-bpsS dn°-hdn
ap≥ \nb-a-Øn-emtWm GST \n-b-a-Øn-emtWm \S-∏n-em-
°p-I?
D. sX‰mbn FSpØ ITC bpambn _‘-s∏´ dn°-hdn \ne-
hn-ep≈ \nb-a-{]-Imcw dn°-h¿ sNbvXn√ F¶n¬, GST
\nb-a-{]-Imcw \nIpXn IqSn»nI-bmbn dn°-h¿ sNøm-hp-
∂-Xm-Wv.
tNm.6. tI{μ FIv s skkv As√- ¶ n¬ hm‰v \nb- a - Ø n¬
cPn-kvt{S-j≥ Bh-i-y-an-√m-Xn-cp-∂Xpw F∂m¬ Nc-°p-
tk-h\ \nb-a-Øn¬ cPn-kvt{S-j≥ Bh-i-y-ap-≈-Xp-amb
c≠p \nIpXn hnt[-b-cpsS DZm-l-c-W-߃ ]-d-bp-I?
D. ap≥ \nb-a-Øn¬ 60 e£w hn‰p-h-c-hp≈ Hcp DXv]m-Z-
I\v SSI Hgnhp e`-y-am-bn-cp-∂p. F∂m¬ Nc-°p-tk-h\
\nb-a-Ønse samØw hn‰p hcn-hns‚ Cfhp ]cn[n Bb
20 e£-Ønepw IqSp-X¬ hn‰p-h-chv D≈-Xn-\m¬ Cu
Dev]m-Z-I\p cPn-kvt{S-j≥ Bh-i-y-am-Wv.
C-˛ tImta¿kv Hm^-td-‰¿ hgn hnev]\ \S-Øp∂
hym-]m-cn°v hn‰v hchv hm‰v (VAT) ASn-ÿm\ Hgn-hn\v
Xmsg-bm-sW-¶nepw Nc-°p-tk-h\ \nIpXn {]Im-c-ap≈
cPn-kvt{S-j≥ Bh-i-y-am-Wv. C{]-Im-c-ap≈ hy-‡n°v
ASn-ÿm\ Hgnhv e`-y-a-√. (h-Ip∏v 24)
tNm.7. \nbp‡ Znhkw Hcp tkh-\-Zm-Xm-hns‚ ssIhiw
tÃm°n-ep≈ hm‰v AS® Nc-°ns‚ ITC e`-y-am-tWm?
D. AsX. hIp∏v 140(3) se hy-h-ÿ-Iƒ {]Imcw ssIhiw
tÃm°n-ep≈ C≥]p-´p-Iƒ°v ITC In´m≥ Abmƒ°v

271
 Ah-Im-i-ap-≠m-bn-cn-°pw.
tNm.8. \nbp‡ Znh-k-Øn\p sXm´p-ap-ºp≈ Ime-b-f-hnse
Ah-km-\sØ hm‰v dnt´¨ {]Imcw Hcp cPn-tÿUv
\nIpXn hnt[b hy-‡n°v 10,000 cq]-bpsS A[nI ITC
D≠v. GST \nb-a{- ]-Imcw Bbm¬ tImtºm-kn-j≥ kvIow
BWv sXc-s™-Sp-Ø-Xv. Abmƒ°p apI-fn¬∏d™
A[nI ITC GST bnte°p am‰m≥ km[n-°p-tam?
D. Hcp cPn-tÿUv \nIp-Xn-Zm-b-I≥ GST \nb-a-{]-Imcw
tImtºm- k n- j ≥ kv I ow sXc- s ™- S pØsX¶n¬
Bbmƒ°p hm‰p {]Im-c-ap≈ A[nI ITC GST bnte-°v
am‰m≥ km[n-°n√ (h-Ip∏v 140(1))
tNm.9. tI{μ hn¬∏\ \nIp-Xn-bn¬ ( Central Sales Tax \nbaw)
6 amk-Øn-\-I-ap≈ skbn¬kv dnt´-Wn\v hn‰p-h-c-hn¬
\n∂pw Ingnhv A\p-h-Z-\o-b-am-tWm? Aß-s\-sb-¶n¬
GST ]cn-[n-bn¬ Nc-°p-hm-ßnb hy‡n 6 amk-Øn-\Iw
Nc°p XncnsI sImSp-Øm¬ GST {]Imcw CXp \nIpXn
hnt[-b-am-tWm?
D. \ne-hn-ep≈ \nba {]Imcw CGST \nIpXn AS-°p-Ibpw
\nbp‡ Znh-k-Øn\v 6 amkw ap≥]n-√msX hn¬∏\ \S-
Øp-Ibpw sNbvX Nc-°p-Iƒ \nbp‡ Znh-k-Øn\p
tijw hmßnb hy‡n AXp XncnsI \¬Ip-Ibpw
sNbvXm¬ aS-°n-In-´nb Nc°v hmßnb hy‡n \S-Ønb
kssπ Bbn GST bn¬ IWm-°m-°p-Ibpw AØcw
kssπIƒ°v \nIpXn AS-°p-Ibpw thWw Fß-s\-
sb-∂m¬˛
(1). GST \nb-a-{]-Imcw Nc-°p-Iƒ \nIp-Xn-hn-t[-b-am-hp-
Ibpw
(2). GST \nb-a-{]-Imcw hmßnb hy‡n cPn-ÿ sNbvXn-
´p-s≠-¶n-epw.
F∂mepw apI-fn¬ ]d-™Xp hmßnb hy‡n
cPn-ÿ sNømØ hy-‡nbpw \nbp‡ Znhkw apX¬ 6
amk-Øn-\Iw Nc-°p-Iƒ XncnsI sImSp-°p-Ibpw ]cam-

272
 h[n 2 amk-tØ°p IqSn \o´nb Imem-h[n ) Nc°p
Xncn-®-dn-bm≥ km[n°pIbpw sNbvXm-¬, hnev∏\ \S-
Ønb hy‡n°v \ne- h n- e p≈ \nb- a - { ]- I mcw AS®
\nIpXn do^-≠mbn In´m≥ Ah-Im-i-ap-≠v.
tNm.10. ap≥\n-b-a-{]-Imcw ]pdw Icm¿ tPmen-°-b® C≥]p´v
AYhm `mKo-Ia - mbn ]q¿Øn-bmb Nc-°p-Iƒ ]pdw Icm¿
tPmen ]q¿Øo-Ic - n®p \nbp‡ Znh-kØ
- n\p tijw Xncn-
®-bv°p-I-bm-sW-¶n¬ D¬∏m-Z-It\m ]pdw Icm¿ tPmen-
°m-ct\m \nIpXn \¬tI-≠-Xpt≠m?
D. C\n-∏-d-bp∂ kml-N-cy-ß-fn¬ D¬∏m-Z-It\m ]pdw
Icm¿ tPmen-°m-ct\m bmsXmcp \nIp-Xnbpw AS-t°-
≠-Xn√.
1. C≥]p´v AYhm `mKo-I-ambn ]q¿Øn-bmb Nc-°p-
Iƒ \nbp‡ Znh-\-k-Øn\p ap≥]v ap≥ \nb-a-{]-
Imcap≈ hyh-ÿ-Iƒ A\p-k-cn®v ]pdw Icm¿
tPmen-°mbn Ab-®n-´p-s≠-¶n¬
2. ]pdw Icm¿ tPmen-°m-c≥ \nbp‡ Znh-k-Øn\v
tijw 6 amk-Øn-\Iw Ah Xncn-®-b-°p-I-bm-sW-
¶n¬ (\o´n°n-´nb 2 amk°me-b-f-hn-\p-≈n¬ )
3. D¬∏m-Z-I\pw ]pdw Icm¿ tPmen-°m-c\pw \nbp‡
Znhkw ]pdw Icm¿ tPmen-°m-cs‚ ssIh-i-ap≈
C≥]p-´ns‚ hni-Zmw-i-߃ \n¿±n„ ^md-Øn¬
{]kvXm-hn-°p-Ib - m-sW-¶n¬ {]k-‡a
- mb hIp-∏p-Iƒ
141 (1), 141 (2),& 141 (4)
F∂n-cp-∂mepw Cu ]d™ C≥]p´v As√-¶n¬
`mKo-I-ambn ]q¿Øn-bmb Nc-°p-Iƒ 6 amk-Øn-\Iw
XncnsI In´n-bn-s√-¶n¬ (As√-¶n¬ \o´nb 2 amk-°m-
e-b-f-hn-\p-≈n¬) FSpØ ITC dn°-h¿ sNøm≥ _m≤y-
X-bp-≠v.
tNm.11. ]pdw Icm¿ tPmen°mc≥ \n›nX ka-b]
- c
- n-[n-°p-≈n¬
Nc°p Xncn-®b°p-∂n-s√-¶n¬ F¥p kw`-hn°pw?
D. ]pdw Icm¿ tPmen-°m-c≥ \nbp‡ Znhkw apX¬ 6

273
 amk-Øn-\Iw As√-¶n¬ ]c-am-h[n \o´n-°n-´nb 2 amk-
°m-e-b-f-hn\p-≈n¬ Nc-°p-Iƒ XncnsI D¬∏m-Z-Is‚
_nkn-\ v ÿe-tØ°v Ab-®n√m F¶n¬ \nIpXn
AS-bvt°-≠-Xm-Wv. (hIp∏v 141 (1), 141 (2))
tNm.12. \n¿Ωm- W w ]q¿Øn- b m- ° nb ]co- £ W Bh- i y-
߃°mbn Ab® Nc-°v, D¬]m-Z-I\v as‰mcp \nIpXn
hnt[b hy‡n-bpsS ]cn-k-c-tØbv°v Ab-°p-hm≥
km[n-°ptam?
D. Hcp D¬∏m-ZI- \v ta¬∏-d™ Nc°v 6 amk-Øn-\p≈ntem
(\o´n-°n-´nb ]c-am-h[n c≠p amk-Øn-\p-≈ntem) cPn-
kvt{S-j-\p≈ as‰mcp \nIpXn hnt[b hy‡n°v \nIpXn
AS®pw Ib-‰p-aX - n-°m-sW-¶n¬ \nIpXn C√msXbpw Ab-
°m-hp-∂-Xm-Wv.
tNm.13. \n¿ΩmWw ]q¿Øn- b m°n Nne {]{In- b - I ƒ°mbn
^mIv‰-dn-bn¬ \n∂pw ap≥ \nb-a-{]-Imcw Ab® Nc°v
\nbp‡ Znh-ktam AXn\p tijtam Xncn®v Ab-°p-I-
bm- s W- ¶ n¬ Nc°p tkh\ \nIpXn ASbvt°
≠Xpt≠m?
D. \nbp‡ Znh-k-Øn-\p-apºv D¬∏m-Z-\-a-√mØ {]{In-b-
Iƒ°mbn Ab® Nc- ° p- I ƒ ]cn- t im- [ - \ - I ƒ°p
tijtam As√-¶n¬ a‰p {]{In-bI - ƒ°p tijtam 6 amk-
Øn-\Iw (\o´n-°n-´nb ]c-am-h[n Ime-b-fhv 2 amk-Øn-
\p-≈n¬) Xncn-®-b-°p-I-bm-sW-¶n¬ GST \nb-a-{]-Imcw
\nIpXn AS-bvt°-≠-Xn-√. (hIp∏v 141 (3)).
tNm.14. \ne-hn-epŠ\nb-a{- ]-Imcw D¸m-Z\
- Ø
- n-\√msX, D¬∏m-
Z\w ]q¿Øn-bm-b Nc-°p-Iƒ ]cn-tim-[-\-Iƒt°m a‰p
{]{In-bI - ƒt°m th≠n tPm_v h¿°-dn\v Ab®p sImSp-
°p- I - b m- s W- ¶ n¬ Nc°p tkh\ \nIpXn {]Imcw
\nIpXn AS-bvt°-≠Xv Ft∏mƒ?
D. \ne-hn-ep≈ \nb-a{- ]-Imcw Dev]m-Z\
- Ø
- n-\√
- msX, D¸m-
Z\w ]q¿Øn- b mb Nc- ° p- I ƒ ]cn- t im- [ - \ bv ° v
th≠ntbm a‰p Nc-°p-Iƒ ]cn-tim-[-\bv°v th≠ntbm
a‰p {]{In-b-Iƒ°p th≠ntbm \nbp‡ Znh-k-Øn\p
274
 ap≥]v Hcp tPm_v h¿°-dn\v Ab®p sImSp-°p-Ibpw
F∂m¬ B Nc-°p-Iƒ \nbp‡ Znhkw apX¬ 6 amk-
Øn-\Iw (\o´n-°n-´nb Ime-b-fhv ]c-am-h[n 2 amk-Øn-
\p-≈n¬) Dev]m-Z-\-I\v Xnc-®-b-®n√m F¶n¬ AØcw
Nc-°p-Iƒ°v Nc-°p-tk-h\ \nIpXn \nb-a-{]-Imcw
\nIpXn AS-bvt°-≠-Xm-Wv. F∂m¬ \nbp‡ Znhkw
apX¬ 6 amk-Øn-\Iw XncnsI e`n-°mØ Nc-°p-Iƒ°v
e`n® ITC Dev]-Zm-I-\n¬ \n∂v dn°-h¿ sNtø-≠-Xm-Wv.
(hIp∏v 141 (3))
tNm.15. hIp∏v 141 ¬ {]Xn-]m-Zn-°p∂ 2 amksØ \o´n \¬I¬
kzb-ta-bp-≈-XmtWm?
D. A√. AXp kzb-ta-bp-≈-X-√. aXn-bmb ImcWw ImWn-
®m¬ _‘-s∏´ IΩo-j-W¿ \o´n-\¬Ipw.
tNm.16. hne-]p-Xp-°p-∂-Xn-\mbn sU_n‰v/ s{IUn‰v t\m´kv
\¬Iphm\p≈ ka-b-]-cn[n F{X-bmWv?
D. \nIpXn hnt[b hy‡n°v hne-]p-Xp°n 30 Znh-k-Øn-
\Iw sU_n‰v / s{IUn-‰v t\m´kv AYhm A\p-_‘
C≥thmbvkv \¬Ip-hm≥ km[n-°pw.
hne Ipd-°p-bmWv sNøp-∂-sX-¶n¬ C≥thmbvkv
AYhm s{IUn‰v t\m´vkv e`n-°p∂ hy‡n Xs‚ ITC
Aßs\ Ipd™ \nIpXn _m≤y-X-°-\p-k-cn®v Ipd-s®-
¶n¬ am{Xta \nIpXn hnt[b hy‡n°v Xs‚ \nIpXn
_m≤yX Ipd-bv°p-hm≥ km[n°pw (hIp∏v 142 (3))
tNm.17. \ne- h n- e p≈ \nb- a - { ]- I mcw Xo¿∏m- ° msX \ne-
\n¬°p∂ \nIpXn / ]eni do^-≠p-Iƒ°v F¥p kw`-
hn-°pw.?
D. Xo¿∏m-°mØ do^≠v s¢bn-ap-Iƒ \nehnep≈ \nb-a-
Ønse hIp-∏p-Iƒ°v A\p-kr-X-ambn Xo¿∏m-°pw.
tNm.18. \ne- h n- e p≈ \nb- a - { ]- I mcw Xo¿∏m- ° m- s X \ne-
\n¬°p∂ hm‰n (VAT) ≥taep≈ CENVAT/ITC s¢bn-ap-
ambn _‘-s∏´ A∏o¬ At]-£°v F¥v kw`-hn-°pw.
AXv Hu´v]p´v _m≤y-X-bp-ambn _‘-s∏-´n-cn-°p-∂p

275
 sh¶n¬ F¥p-kw-`-hn-°pw.?
D. \nbp‡ Znh-k-Øntem ap≥t]m tijtam \ne-hn-ep≈
\nb-a-{]-Imcw Xo¿∏m-°msX \ne-\n¬°p∂ CENVAT/
ITC s¢bn-ap-Iƒ As√-¶n¬ GsX-¶nepw Hu´v]p´v \nIpXn
_m≤y-X-bp-ambn _‘-s∏´v A∏o¬, dnhn-j≥, dnhyq
As√- ¶ n¬ d^- d ≥kp- I ƒ°v \ne- \ n¬°p∂ \nb- a -
Ønse hIp-∏p-Iƒ {]Imcw Xo¿∏m-°p-Ibpw CENVAT /
ITC As√-¶n¬ Hu´v]p´v \nIpXn F∂n-h°v A¿l-amb
do^≠v Ds≠∂p I≠m¬, \ne-hn-ep≈ \nb-a-{]-Imcw
do^≠v \S-Øn-bn-cn-°-Ww. `mhn-bn¬ \nIpXn IpSn-»nI
Bbn GsX-¶nepw XpI dn°-h¿ sNøm-\p-s≠-¶n¬ AXv
GST \nb-a-{]-Imcw dn°-h¿ sNbvXn-cn-°-Ww. (hIp∏v 142
(6)/142 (7))
tNm.19. Hcp A∏o¬ AYhm ]p\-c-h-tem-I\ DØ-c-hn-\p≈
At]£ \nIp-Xn-Zm-bI - \v A\p-Iq-ea
- m-bm¬, do^≠v Nc-
°p-tk-h\ \nIp-Xn-bn¬ \¬Iptam? Xocp-am\w \nIp-Xn-
Zm-b-I\v {]Xn-Iq-e-am-bm¬ F¥v kw`-hn°pw?
D. do^≠v \ne-hn-ep≈ \nb-a-Ønse hIp-∏p-Iƒ°v A\p-
kr-X-ambn Xo¿∏m-°pw. GsX-¶nepw dn°-hdn \S-tØ-
≠-Xm-bn-´p-s≠-¶n¬ Nc-°p-tk-h\ \nIp-Xn°p Iognse
IpSn-»n-I-bmbn IW-°m°n dn°-h¿ sNøpw. (hIp∏v 142
(6)/ 142 (7))
tNm.20. \ne-hn-ep≈ \nb-a-{]-Imcw ka¿∏n® dnt´-Wp-Iƒ ]pXp-
°n-b-Xp-aq-e-ap-≠m-Ip∂ do^≠v Nc-°p-tk-h\ \nIp-Xn-
bn¬ Fßs\ ssIImcyw sNøpw.?
D. \ne-hn-ep≈ \nb-a{- ]-Imcw \nbp‡ Znh-kØ
- n\p tijw
ka¿∏n® dnt´-Wp-Iƒ ]pXp-°n-b-Xns‚ ^e-ambn GsX-
¶nepw XpI do^≠p sNtø-≠-Xmbn Is≠-Øn-bm¬
Ct∏m-gp≈ \nb-a-Ønse hIp-∏p-Iƒ°-\p-k-cn®p ]W-
ambn \¬Ipw. (hIp∏v 142 (9) (b))
tNm.21. \ne-hn-ep≈ \nb-a-a-\p-k-cn-®p≈ Icm¿ {]Imcw km[-
\-߃ AYhm tkh-\-߃ Nc-°p-tk-h\ \nIp-Xn-bn¬
kssπ \S- Ø p- I - b m- s W- ¶ n¬ GXp \nIp- X n- b mWv
276
 \¬tI≠Xv?
D. AØcw hnX-c-W-Øn\p Nc-°p-tk-h\ \nIp-Xn-bm-Wv
AS-t°-≠-Xv. (hIp∏v 142 (10), GST \nbaw)
tNm.22. Hcp {]tXyI Nc°p/ tkh\ hnX-c-W-Øn≥ta¬ \ne-
hn- e p≈ \nb- a - { ]- I mcw \nIpXn AS- t °- ≠ - X m- W v .
AØcw kssπ°v Nc°p/ tkh\ \nIpXn ]cn-[n-bn¬
\S-Øp-I-bm-sW-¶n¬ Nc-°p-tk-h\ \nIp-Xnbpw \¬tI-
≠-Xpt≠m?
D. \ne-hn-ep≈ \nb-a-{]-Imcw \nIp-Xn°v hnt[-b-amb
Nc°p/ tkh\ kssπ°v Nc-°p-tk-h\ \nIp-Xn-\n-ba
{]Imcw bmsXmcp \nIp-Xnbpw AS-t°-≠-Xn-√.
tNm.23. \nbp‡ Znh-k-Øn-\p-tijw \ne-hn-ep≈ \nb-a-{]-Imcw
\S-Ønb \nIpXn \n¿Æbw As√-¶n¬ hn[n {]kvXm-
hn-°ƒ F∂nh {]Imcw \nIpXn, ]en-i, ss^¨, ]ng,
F∂ C\-Øn¬ GsX-¶nepw Hcp XpI do^≠p sNtø-
≠-Xmbn Is≠-Øn-bm¬ B XpI Nc°p/ tkh\
\nIpXn \nb-a-{]-Imcw do^≠p sNøm≥ km[n-°ptam?
D. \ne-hn-ep≈ \nb-a-{]-Imcw AØcw do^≠p XpI-Iƒ
]W-ambn \¬In-√. (hIp∏v 142 (8)(6), GST \nbaw
tNm.24. ap≥]p≈ \nb-a-{]-Imcw C≥]p´v tkh-\-Zm-Xm-hn¬
\n∂pw tkh\w kzoI-cn-®-Xn-\v, B hnX-c-W-hp-ambn
_‘-s∏´v ITC, GST ]cn-[n-bn¬ e`n-°ptam?
D. -\n-bp‡ Znh-k-Øntem tijtam e`n® AØcw tkh-
\-ß-fp-ambn _‘-s∏´ C≥thm-bn- p-Iƒ°v e`y-amIpw
(CGST \nbaw hIp∏v 140 (7))
tNm.25. kwÿm\ hm‰v (VAT) \nb-a-{]-Imcw Dd-hn-S-Øn¬ h®p
Xs∂ \nIpXn X´n-°n-gn-t°≠ Nc-°p-Iƒ hn¬°p-Ibpw
\nbp‡ Znh-k-Øn-\p-apºv C≥thmbvkv \¬Ip-Ibpw
sNbv X m¬ CGST \nb- a - { ]- I mcw \nbp‡ Znh- k -
Øn\papºv C≥thmbvkv \¬Ip-Ibpw sNbvXm¬ CGST
\nb-a-{]-Imcw \nbp‡ Znh-k-Øn-\p-tijw ]W-a-S-°p-
Ibpw AXn-\p-ta-ep≈ \nIpXn Dd-hn-SØ- n¬ sh®p Xs∂

277
 Ipd-bv°m≥ km[n-°ptam?
D. C√. AØ-c-Øn-ep≈ Dd-hn-S-Øn¬ h®p≈ \nIpXn X´n-
°n-gn-°¬ GST \nb-a-{]-Imcw \S-Øm≥ ]mSn-√.
tNm.26. \nbp‡ Znh-k-Øn-\p-apºv AwKo-Im-c-tØmsS Ab®
Nc-°p-Iƒ \nbp‡ Znhkw apX¬ 6 amk-Øn-\p-tijw
hn¬∏-\°- m-c\p Xncn-®b
- °
- p-Ib
- m-sW-¶n¬ Nc-°p-tk-h\
\nIpXn AS-t°-≠-Xpt≠m?
D. AsX. CØcw Nc- ° n\p Nc- ° p- t k- h \ \nIpXn
_m≤yX D≠m-hp-Ibpw Nc°p \nc-kn-°p∂ AYhm
AwKo-I-cn-°mØ hy‡n AXv \nbp‡ Znh-k-Øn\v 6
amk-Øn\p tijw (2 amkw \o´n-sIm-Sp-°m-hp-∂Xv) Xncn-
®-b-°p-Ibpw sNbvXm¬ B Nc-°n\v Nc°p/ tkht\
\nIpXn _m≤yX D≠m-Ipw. CØcw Ah-k-c-ß-fn¬
BcmWv AwKo- I m- c - t ØmsS Nc°v Ab- ° p- ∂ Xv
Abmfpw \nIpXn AS-t°-≠-Xm-Wv. (hIp∏v 142 (12))

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