ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ › ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ ᱯᱷᱚᱨᱢᱮᱴ
ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ ᱠᱷᱟᱛᱟ ᱨᱮᱭᱟᱜ ᱯᱷᱚᱨᱢᱮᱴ, ᱩᱫᱟᱹᱦᱚᱨᱚᱬ ᱥᱟᱶ
ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ ᱥᱴᱮᱴᱢᱮᱱᱴ ᱨᱮᱭᱟᱜ ᱡᱚᱛᱚ ᱦᱮᱰᱤᱝ ᱨᱮ ᱪᱮᱫ ᱦᱤᱡᱩᱜ-ᱟ, ᱟᱨ ᱢᱤᱫᱴᱟᱹᱝ ᱦᱩᱰᱤᱧ ᱫᱩᱠᱟᱱ ᱨᱮᱭᱟᱜ ᱯᱩᱨᱟᱹ ᱥᱮᱨᱢᱟ ᱦᱤᱥᱟᱹᱵ ᱠᱟᱛᱮ᱾
ᱯᱷᱚᱨᱢᱮᱴ, ᱪᱮᱛᱟᱱ ᱠᱷᱚᱱ ᱞᱟᱛᱟᱨ ᱫᱷᱟᱹᱵᱤᱡ
ᱠᱚᱢᱯᱟᱱᱤ ᱟᱹᱭᱤᱱ, 2013 ᱨᱮᱭᱟᱜ Schedule III (Division I) ᱨᱮ ᱞᱟᱵᱷ-ᱦᱟᱹᱱᱤ ᱥᱴᱮᱴᱢᱮᱱᱴ ᱫᱚ ᱢᱤᱫ ᱠᱚᱞᱚᱢ ᱨᱮ ᱪᱮᱛᱟᱱ ᱠᱷᱚᱱ ᱞᱟᱛᱟᱨ ᱫᱷᱟᱹᱵᱤᱡ ᱯᱟᱲᱦᱟᱣᱚᱜ-ᱟ: ᱯᱟᱹᱦᱤᱞ ᱟᱢᱫᱟᱱᱤ, ᱛᱟᱭᱚᱢ ᱠᱷᱚᱨᱚᱪ ᱚᱱᱟ ᱨᱮᱭᱟᱜ ᱞᱮᱠᱟ ᱞᱮᱠᱷᱟᱛᱮ, ᱛᱟᱭᱚᱢ ᱯᱨᱚᱯᱷᱤᱴ᱾ 1 ᱮᱯᱨᱤᱞ 2024 ᱥᱮ ᱚᱱᱟ ᱛᱟᱭᱚᱢ ᱮᱦᱚᱵᱚᱜ ᱚᱠᱛᱚ ᱠᱷᱚᱱ ICAI ᱨᱮᱭᱟᱜ Guidance Note on Financial Statements of Non-Corporate Entities ᱫᱚ ᱯᱨᱚᱯᱨᱟᱭᱴᱚᱨᱥᱤᱯ, ᱯᱟᱨᱴᱱᱟᱨᱥᱤᱯ ᱯᱷᱟᱨᱢ ᱟᱨ ᱱᱚᱶᱟ ᱞᱮᱠᱟᱱ ᱠᱟᱹᱢᱤ ᱫᱷᱟᱸᱫᱷᱟ ᱠᱚ ᱦᱚᱛᱮᱫ ᱱᱚᱣᱟ ᱜᱮ ᱦᱮᱰᱤᱝ ᱵᱮᱵᱷᱟᱨ ᱞᱟᱹᱜᱤᱫ ᱢᱮᱱᱟᱜ-ᱟ, ᱚᱱᱟᱛᱮ ᱢᱤᱫ ᱯᱷᱚᱨᱢᱮᱴ ᱫᱩᱠᱟᱱ, ᱯᱷᱟᱨᱢ ᱟᱨ ᱦᱩᱰᱤᱧ ᱠᱚᱢᱯᱟᱱᱤ ᱡᱚᱛᱚ ᱞᱟᱹᱜᱤᱫ ᱠᱟᱹᱢᱤ ᱮᱫᱟ᱾ ᱟᱢ ᱞᱟᱹᱜᱤᱫ ᱚᱠᱟ ᱞᱟᱹᱜᱩᱜ-ᱟ, ᱟᱢᱟᱜ CA ᱠᱩᱞᱤ ᱢᱮ᱾
| ᱦᱮᱰᱤᱝ | ᱱᱚᱶᱟ ᱨᱮ ᱪᱮᱫ ᱦᱤᱡᱩᱜ-ᱟ |
|---|---|
| ᱠᱟᱹᱢᱤ ᱫᱷᱟᱸᱫᱷᱟ ᱠᱷᱚᱱ ᱟᱢᱫᱟᱱᱤ (Revenue from operations) | ᱢᱟᱞ ᱟᱨ ᱥᱟᱨᱵᱷᱤᱥ ᱵᱤᱠᱨᱤ, ᱵᱤᱠᱨᱤ ᱨᱩᱣᱟᱹᱲ ᱚᱪᱚᱜ ᱠᱟᱛᱮ᱾ ᱦᱟᱛᱟᱣ ᱟᱠᱟᱱ GST ᱫᱚ ᱟᱢᱫᱟᱱᱤ ᱫᱚ ᱵᱟᱝ: ᱚᱱᱟ ᱥᱚᱨᱠᱟᱨ ᱨᱮᱭᱟᱜ᱾ |
| ᱮᱴᱟᱜ ᱟᱢᱫᱟᱱᱤ | ᱧᱟᱢ ᱟᱠᱟᱱ ᱥᱩᱫ, ᱧᱟᱢ ᱟᱠᱟᱱ ᱵᱷᱟᱲᱟ, ᱧᱟᱢ ᱟᱠᱟᱱ ᱪᱷᱩᱴ, ᱢᱟᱨᱮ ᱮᱥᱮᱴ ᱟᱠᱷᱨᱤᱧ ᱠᱟᱛᱮ ᱯᱨᱚᱯᱷᱤᱴ᱾ |
| ᱵᱮᱵᱷᱟᱨ ᱟᱠᱟᱱ ᱠᱟᱸᱪᱟ ᱢᱟᱞ | ᱛᱮᱭᱟᱨ ᱠᱚ ᱞᱟᱹᱜᱤᱫ: ᱵᱮᱵᱷᱟᱨ ᱟᱠᱟᱱ ᱠᱟᱸᱪᱟ ᱢᱟᱞ (ᱚᱯᱮᱱᱤᱝ + ᱠᱤᱨᱤᱧ − ᱠᱞᱚᱡᱤᱝ ᱠᱟᱸᱪᱟ ᱢᱟᱞ)᱾ |
| ᱟᱠᱷᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱢᱟᱞ ᱠᱤᱨᱤᱧ | ᱵᱮᱯᱟᱨᱤ ᱠᱚ ᱞᱟᱹᱜᱤᱫ: ᱟᱠᱷᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱠᱤᱨᱤᱧ ᱟᱠᱟᱱ ᱢᱟᱞ, ᱠᱤᱨᱤᱧ ᱨᱩᱣᱟᱹᱲ ᱚᱪᱚᱜ ᱠᱟᱛᱮ, ᱡᱟᱦᱟᱸ GST ᱨᱮᱭᱟᱜ ᱤᱱᱯᱩᱴ ᱠᱨᱮᱰᱤᱴ ᱧᱟᱢᱚᱜ-ᱟ ᱚᱱᱟ ᱵᱟᱹᱦᱨᱮ᱾ |
| ᱥᱴᱚᱠ ᱨᱮ ᱵᱚᱫᱚᱞ | ᱚᱯᱮᱱᱤᱝ ᱥᱴᱚᱠ ᱠᱚᱢ ᱠᱞᱚᱡᱤᱝ ᱥᱴᱚᱠ᱾ ᱢᱟᱭᱱᱟᱥ ᱴᱟᱠᱟ (ᱥᱴᱚᱠ ᱵᱟᱹᱲᱛᱤ ᱮᱱᱟ) ᱠᱷᱚᱨᱚᱪ ᱠᱚᱢ ᱮᱫᱟ᱾ |
| ᱠᱟᱹᱢᱤᱦᱚᱲ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ | ᱫᱚᱨᱢᱟᱦᱟ, ᱦᱟᱹᱡᱤᱨᱟ, ᱵᱚᱱᱟᱥ, PF ᱟᱨ ESI ᱨᱮ ᱟᱢᱟᱜ ᱦᱟᱹᱴᱤᱧ, ᱥᱴᱟᱯᱷ ᱵᱷᱟᱞᱟᱹᱭ᱾ |
| ᱥᱩᱫ ᱟᱨ ᱯᱷᱟᱭᱱᱟᱱᱥ ᱠᱷᱚᱨᱚᱪ | ᱞᱚᱱ ᱟᱨ ᱚᱵᱷᱟᱨᱰᱨᱟᱯᱷᱴ ᱨᱮᱭᱟᱜ ᱥᱩᱫ᱾ EMI ᱨᱮᱭᱟᱜ ᱢᱩᱞ ᱦᱟᱹᱴᱤᱧ ᱫᱚ ᱠᱷᱚᱨᱚᱪ ᱫᱚ ᱵᱟᱝ: ᱚᱱᱟ ᱞᱚᱱ ᱠᱚᱢ ᱮᱫᱟ᱾ |
| ᱰᱮᱯᱨᱤᱥᱤᱭᱮᱥᱚᱱ | ᱯᱷᱤᱠᱥᱰ ᱮᱥᱮᱴ (ᱯᱷᱟᱨᱱᱤᱪᱟᱨ, ᱢᱮᱥᱤᱱ, ᱜᱟᱹᱰᱤ, ᱠᱚᱢᱯᱭᱩᱴᱟᱨ) ᱨᱮᱭᱟᱜ ᱥᱮᱨᱢᱟ ᱨᱮ ᱵᱮᱵᱷᱟᱨ ᱟᱠᱟᱱ ᱦᱟᱹᱴᱤᱧ᱾ |
| ᱮᱴᱟᱜ ᱠᱷᱚᱨᱚᱪ | ᱵᱷᱟᱲᱟ, ᱵᱤᱡᱞᱤ, ᱞᱟᱫᱮ ᱟᱹᱜᱩ, ᱢᱚᱨᱚᱢᱚᱛ, ᱯᱷᱚᱱ, ᱵᱮᱝᱠ ᱪᱟᱨᱡ, ᱵᱤᱡᱧᱟᱯᱚᱱ, ᱯᱨᱚᱯᱷᱮᱥᱚᱱᱟᱞ ᱯᱷᱤ ᱟᱨ ᱮᱴᱟᱜ᱾ |
| ᱴᱮᱠᱥ ᱠᱷᱚᱨᱚᱪ | ᱯᱷᱟᱨᱢ ᱥᱮ ᱠᱚᱢᱯᱟᱱᱤ ᱨᱮᱭᱟᱜ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ᱾ ᱯᱨᱚᱯᱨᱟᱭᱴᱚᱨ ᱨᱮᱭᱟᱜ ᱟᱡᱟᱜ ᱤᱱᱠᱟᱢ ᱴᱮᱠᱥ ᱫᱚ ᱠᱟᱹᱢᱤ ᱫᱷᱟᱸᱫᱷᱟ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ ᱫᱚ ᱵᱟᱝ: ᱚᱱᱟ ᱰᱨᱚᱭᱤᱝᱥ ᱨᱮ ᱩᱫᱩᱜᱚᱜ-ᱟ᱾ |
ᱦᱤᱥᱟᱹᱵ ᱟᱠᱟᱱ ᱩᱫᱟᱹᱦᱚᱨᱚᱬ: ᱢᱤᱫᱴᱟᱹᱝ ᱫᱩᱠᱟᱱ, 1 ᱮᱯᱨᱤᱞ 2025 ᱠᱷᱚᱱ 31 ᱢᱟᱨᱪ 2026 ᱦᱟᱹᱵᱤᱡ
| ᱵᱤᱵᱨᱚᱬ | ᱴᱟᱠᱟ (₹) |
|---|---|
| ᱠᱟᱹᱢᱤ ᱫᱷᱟᱸᱫᱷᱟ ᱠᱷᱚᱱ ᱟᱢᱫᱟᱱᱤ (ᱵᱤᱠᱨᱤ 12,00,000 ᱠᱚᱢ ᱨᱩᱣᱟᱹᱲ 20,000) | 11,80,000 |
| ᱮᱴᱟᱜ ᱟᱢᱫᱟᱱᱤ (ᱧᱟᱢ ᱟᱠᱟᱱ ᱥᱩᱫ) | 5,000 |
| ᱢᱩᱴ ᱟᱢᱫᱟᱱᱤ | 11,85,000 |
| ᱟᱠᱷᱨᱤᱧ ᱞᱟᱹᱜᱤᱫ ᱢᱟᱞ ᱠᱤᱨᱤᱧ (9,00,000 ᱠᱚᱢ ᱨᱩᱣᱟᱹᱲ 10,000) | 8,90,000 |
| ᱥᱴᱚᱠ ᱨᱮ ᱵᱚᱫᱚᱞ (ᱚᱯᱮᱱᱤᱝ 1,50,000 ᱠᱚᱢ ᱠᱞᱚᱡᱤᱝ 1,80,000) | −30,000 |
| ᱠᱟᱹᱢᱤᱦᱚᱲ ᱨᱮᱭᱟᱜ ᱠᱷᱚᱨᱚᱪ (ᱫᱚᱨᱢᱟᱦᱟ) | 96,000 |
| ᱯᱷᱟᱭᱱᱟᱱᱥ ᱠᱷᱚᱨᱚᱪ (ᱵᱮᱝᱠ ᱞᱚᱱ ᱨᱮᱭᱟᱜ ᱥᱩᱫ) | 12,000 |
| ᱰᱮᱯᱨᱤᱥᱤᱭᱮᱥᱚᱱ (ᱯᱷᱟᱨᱱᱤᱪᱟᱨ) | 15,000 |
| ᱮᱴᱟᱜ ᱠᱷᱚᱨᱚᱪ (ᱵᱷᱟᱲᱟ 60,000, ᱵᱤᱡᱞᱤ 18,000, ᱵᱮᱝᱠ ᱪᱟᱨᱡ 2,000, ᱮᱴᱟᱜ 7,000) | 87,000 |
| ᱢᱩᱴ ᱠᱷᱚᱨᱚᱪ | 10,70,000 |
| ᱥᱮᱨᱢᱟ ᱨᱮᱭᱟᱜ ᱯᱨᱚᱯᱷᱤᱴ | 1,15,000 |
ᱜᱽᱨᱚᱥ ᱯᱨᱚᱯᱷᱤᱴ ᱢᱮᱱᱛᱮ ᱵᱤᱠᱨᱤ ᱠᱚᱢ ᱟᱠᱷᱨᱤᱧ ᱟᱠᱟᱱ ᱢᱟᱞ ᱨᱮᱭᱟᱜ ᱞᱟᱜᱚᱛ: 11,80,000 − (8,90,000 − 30,000) = 3,20,000, ᱢᱮᱱᱛᱮ ᱡᱷᱚᱛᱚ 27% ᱜᱽᱨᱚᱥ ᱢᱟᱨᱡᱤᱱ᱾ 1,15,000 ᱨᱮᱭᱟᱜ ᱱᱮᱴ ᱯᱨᱚᱯᱷᱤᱴ ᱫᱚ ᱮᱴᱟᱜ ᱡᱚᱛᱚ ᱠᱷᱚᱨᱚᱪ ᱛᱟᱭᱚᱢ ᱵᱟᱧᱪᱟᱣᱚᱜ-ᱟ, ᱟᱨ ᱚᱱᱟ ᱵᱮᱞᱮᱱᱥ ᱥᱤᱴ ᱨᱮ ᱢᱟᱹᱞᱤᱠ ᱨᱮᱭᱟᱜ ᱠᱮᱯᱤᱴᱟᱞ ᱨᱮ ᱪᱟᱞᱟᱜ-ᱟ᱾