f~wgKv t

g~j mshvRb Ki AvBb, wewagvjv, cvcbmg~n Ges RvixKZ Av`kmg~n msKwjZ Aevq cyKvKvi RvZxq ivR^ evW QvovI AvBbRxex I jLKMY cKvk Ki evRvi mnRcvc ivLQb| wK AvBb, Av`k I weavbvejx wekl mvaviY mnReva bvI nZ cvi| A_P ^Q vbi Afve AbK Ki`vZv h_vh_fve Ki c`vb KiZ cvib bv| Ki`vZv Ges Zv mvaviYK Ki c`vb I Ki Av`vq wbwZ KiZ evcKfve Dy Kivi j RvZxq ivR^ evW mnRevafve g~j mshvRb Ki, m~iK , UvYIfvi Ki I AveMvix mKxq iZc~Y vZe welq wbewYZ cywKvmg~n cYqb KiQ t cywKv bs-1t g~mK welq mvaviY vZe cywKv bs-2t wbeb cywKv bs-3t UvYIfvi Ki cywKv bs-4t g~j NvlYv cywKv bs-5t wnmve cyK I `wjjvw` msiY cywKv bs-6t Pvjvbc cywKv bs-7t DcKiY Ki iqvZ I mg^q cywKv bs-8t `vwLjc cywKv bs-9t eemvqx chvq g~mK cywKv bs-10 t g~mK eevq ECR/POS eenvi cywKv bs-11 t g~mK eevq v I evivj eenvi cywKv bs-12 t evswKs I bb-evswKs Ges exgv mevi g~mK cwikva cywKv bs-13 t Avg`vwb chvq g~mK cwikva cywKv bs-14 t g~mK eevq ivwb Kvhg cywKv bs-15 t g~mK eevq cZcY Kvhg cywKv bs-16 t Aciva, kvw I Avcxji weavb

RvZxq ivR^ evW Avkv Ki h, cKvwkZ cywKvmg~n cvV Ki`vZv I Zv mvaviY g~j mshvRb Ki AvBb I cqvM welq mPZb neb Ges Zv miKvii ivR^ Av`vq BwZevPK cfve dje|

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1| eemvqx ejZ Avgiv wK eywS? KqKwU chvq g~j mshvRb Ki Av`vq Kiv nq, hgb- Avg`vwb chvq, Drcv`b chvq, cvBKvix chvq I LyPiv chvq| cvBKvix I LyPiv chvqK Avgiv eemvqx chvq ej _vwK| Drcv`b ev Avg`vwbi cieZx img~n hgbwWjvi, wWwweDUi, cwiekK, nvjmjvi, mvj GRU, Kwgkb GRU, cvBKvix weZv BZvw` eemvqx chvqfy| g~j mshvRb Ki AvBb eemvqxi wbic msv c`vb Kiv nqQ t eemvqx ewjZ Ggb ewK eySvBe whwb ZrKZK Avg`vwbKZ, qKZ, AwRZ ev Ab Kvbfve msMnxZ cYi Kvbic AvKwZ, cK wZ, ewk ev YMZ cwieZb bv Kwiqv cYi wewbgq Ab Kvb ewi wbKU weq ev Abweafve nvi Kib| A_vr we`k _K Avg`vwbKZ cY A_ev `k Drcvw`Z cY hw` KD Kvbic cwieZb bv Ki ga^fvMx ev mekl fvvi wbKU weq Kib Ze ZuvK eemvqx ejv nq| 2| Avg`vwbKZ ev Ab Drcv`Ki wbKU nZ msMnxZ cY gvoKRvZ Ki weq Kij wK Zv eemvqx wnme MY ne bv? cYi Kvbic AvKwZ, cKwZ, ewk ev YMZ cwieZb nj Gic Kvhg g~j mshvRb Ki AvBb gvZveK cZKiY ev Drcv`b Kvhgi Afy| KvRB cY gvoKRvZ Ki weqKvix ewK eemvqx ejv hve bv| eis wZwb g~j mshvRb
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Ki AvBb gvZveK Drcv`K wnme cwiMwYZ neb| 3| mKj cYi wK eemvqx chvqi g~mK chvR? g~j mshvRb Ki AvBb, 1991-Gi c_g Zdwmj ewYZ cY Ges miKvi KZK cvcbi gvag AevnwZ c` cY (hgb- gvoKRvZ fyv exR, PvDj, c Lv`i cyw wcwg, ivmvqwbK mvi, KwlKvh eeZ BbmKwUmvBW, dvswMmvBWm, cwmvBWm, GwUvDwUs cvWvm, cvU Mv_ ijUi, wWmBbdKUvUm, BZvw`) Qvov mKj cYi Dci eemvqx chvqi g~mK chvR| 4| eemvqxi g~mK wbeb t eemvqxK 'Supplier (Trader)' wnme Kvhg KvW C099.00: Miscellaneous Goods Gi AvIZvq g~mK wbeb MnY KiZ nq| 5| eemvqx chvq g~mK c`vbi cwZ t eZgvb wZbwU cwZZ g~mK AvnwiZ nQ, h_v2. wbavwiZ wfwZ, Ges 13.33% nvi eemvqx chvqi

1. cKZ g~j mshvRbi wfwZ, g~j mshvRbi

3. z` eemvqx KZK wbavwiZ cwigvY|

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6| cKZ g~j mshvRbi wfwZ eemvqx g~mK c`vb t GwU g~j mshvRb Ki eevi ^vfvweK cwZ| GB cwZZ iqvZ eev KvhKi _vK| Avg`vwbKZ ev vbxqfve qKZ cYi q g~ji mv_ cKZ g~j mshvRb Ki (hveZxq LiP hgb- cwienb, we`yr, Uwjdvb, gRywi, eZb, Kwgkb, wd, PvR BZvw` hveZxq eq I gybvdv hvM Ki) dig g~mK-1L(cwiwk1)Z weq g~j Z_v g~mK AvivchvM g~j wefvMxq KgKZvi wbKU NvlYv KiZ nq| cKZ g~j mshvRbi cwigvY wefvMxq KgKZv KZK wbaviYi ci wbavwiZ g~ji Ici 15% nvi g~mK c`vb KiZ nq| Avg`vwb chvq ev vbxqfve q chvq c~e cwikvwaZ g~mK iqvZ MnY Kiv hvq| eemvqx chvq 20% g~j mshvRb weePbv Ki bxU 3% g~mK Avg`vwb chvq Drm KZb Kiv nq| ZvB: eemvqx chvq wefvMxq KgKZv KZK wbavwiZ cKZ g~j mshvRb hw` 20% Gi Kg nq, Zvnj Avg`vwb chvq AwZwi cwikvwaZ eemvqx g~mK `vwLjci gvag mg^q Kiv hvq ev dir `vex Kiv hvq| Avi, eemvqx chvq cKZ g~j mshvRb hw` 20% Gi ewk nq, Zvnj 20%
5

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Gi AwZwi cwigvY g~j mshvRbi Rb g~mK c`vb KiZ nq| eemvqx chvq g~j mshvRb hw` 20% (A_vr mgvb) nq, Zvnj: hnZz Avg`vwb chvq D cwigvY mshvRbi Dci GKevi 3% Drm g~mK KZb/Av`vq Kiv nqQ, ZvB eemvqx chvq c_gevi nvii Avi g~mK chvR ne bv| G Zvi g~j NvlYv `qvi cqvRb bB Ges iqvZ bqvi myhvM bB| D Avg`vwbKZ cY mieivni g~mK11/11K Bmyi mgq Pvjvbc GB gg mxj c`vb Kiv ne h, GB Pvjvbc c`wkZ g~mK ..................../ ................, Kvg nvDRi wej Ae GwU bs ................, ZvwiL ................ Gi gvag cwikva Kiv nqQ| Ges G Pvjvbc cKZ g~mK Ges Drm KwZZ g~mKi cwigvY AvbycvwZKfve DjL _vKZ ne, hvZ Ki D cYi Zv cqvRbeva iqvZ wbZ cvi|

7| wbavwiZ 13.33% g~j mshvRbi wfwZ eemvqx g~mK c`vb t GwU g~j mshvRb Ki eevi ^vfvweK cwZ _K wePzwZ| GB cwZZ iqvZ eev KvhKi _vK bv| eemvqx chvq wbavwiZ g~j mshvRbi nvi 13.33%| Avg`vwbKZ ev vbxqfve qK
6

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Z cY weqi g~j mshvRbi nvi 13.33% Gi Kg ev ewk bv nj G cwZZ eemvqx chvqi g~mK cwikva Kiv hvq| wbavwiZ g~j mshvRb 13.33% Gi Ici 15% nvi A_vr megvU weq g~ji Ici 2% nvi eemvqx g~mK cwikva KiZ nq| G cwZZ g~mK cwikvaKvix eemvqxK 31 RyjvB ZvwiLi ga G msv cvcbi wbavwiZ QK (cwiwk-2) wefvMxq KgKZvi wbKU NvlYv `vwLj KiZ nq| G cwZZ iqvZ cvc ne bv Ges g~j NvlYv evaZvg~jK bq|

8| z` eemvqx KZK wbavwiZ cwigvY g~mK c`vb t z` eemvqx`i myweavi Rb Zuv`i GjvKvwfwZ mevP evwlK g~j mshvRb ai b~bZg wbavwiZ cwigvY g~mK Av`vqi eev iqQ| GjvKvwfwK D wbavwiZ mevP evwlK g~j mshvRbi cwigvY I c`q b~bZg g~j mshvRbi cwigvY wb `Lvbv njv t
h mKj GjvKvi Rb chvR XvKv I PMvg wmwU Kcvikb
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mevP evwlK g~j mshvRbi cwigvY 40,000/- UvKv

c`q b~bZg g~j mshvRb Kii cwigvY 6,000/- UvKv

GjvKv Abvb wmwU Kcvikb GjvKv Rjv knii ci GjvKv `ki Abvb GjvKv

32,000/- UvKv

4,800/- UvKv

24,000/- UvKv 12,000/- UvKv

3,600/- UvKv 1,800/- UvKv

G cwZZI iqvZ cvc ne bv Ges g~j NvlYv evaZvg~jK bq| Kvb eemvqxi evwlK g~j mshvRbi cwigvY wbavwiZ mevP evwlK cwigvYi Pq ekx nj Zvi Rb b~bZg g~j mshvRb Ki chvR bq|

9| eemvqx KZK msiYxq g~mK wnmve cyK I `wjjvw` t cKZ g~j mshvRbi wfwZ Ki c`vbKvix GKRb eemvqxK (cvBKvix ev LyPiv h aibiB nb bv Kb) wbwjwLZ wnmve cyK ev iwRvi msiY KiZ nqt g~mK Pvjvbc (dig g~mK-11, chvR g~mK-11K), q wnmve cyK (dig g~mK-16), weq wnmve cyK (dig g~mK-17), PjwZ wnmve cyK (dig g~mK-18)| Gi cvkvcvwk GKRb eemvqx Zvi cwZZI wnmve msiY KiZ cvieb| wbR^

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GQvovI ZvuK wbic `wjjvw` msiY KiZ nq g~j NvlYv Ges g~j wbaviZ msv `wjjvw` (dig g~mK-1L) [wbavwiZ 13.33% g~j mshvRbi wfwZ Ki c`vbKvix eemvqxi chvR bq], cY mieivni Drm g~mK KZbi cZqbc (dig g~mK-12L) [wbavwiZ 13.33% g~j mshvRbi wfwZ Ki c`vbKvix eemvqxi chvR bq], `vwLjc (dig g~mK-19), URvix Pvjvbi Kwc (wU Avi -6), cY ev DcKiY qi `wjjvw` (wej Ae GwU, g~mK Pvjvb BZvw`), cY ev mev weq mswk mKj evwYwRK `wjjvw` BZvw`|

wbavwiZ 13.33% g~j mshvRbi wfwZ g~mK cwikvaKvix eemvqxK cwZwU q, weq, mieivni wnmve, wbR^ evwYwRK `wjjvw`, `vwLjc (g~mK-19), PjwZ wnmve cyK (g~mK-18) Ges Pvjvbc cyK (g~mK-11/ g~mK-11K), URvwi Pvjvbi Kwc msiY KiZ nq| RvZxq ivR^ evWi cvcb gvZveK GjvKvwfwZ b~bZg wbavwiZ cwigvY (hgb-6000/- UvKv, 4800/- UvKv, 3600/- UvKv, 1800/- UvKv) evwlK g~mK cwikvaKvix z` eemvqxMYK Kej cY qi `wjjvw`mn Kvk ggv I weq cyK I URvwi Pvjvbi Kwc msiY KiZ nq|

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 RvZxq

ivR^ evW KZK wbavwiZ KwZcq eemvqxi (hgb - gUvcwjUvb GjvKvi AwfRvZ kwcs mUvii mKj eemvqx, wWcvUgUvj vi, Rbvij vi, eo I gvSvix eemvqx, BZvw`) Electronic Cash Register (ECR) ev Point of Sales (POS) Software eenvi evaZvg~jK|

10| eemvqx Kvb& dig g~mK Pvjvbc c`vb Kieb? GKRb eemvqx KZK Aci GKRb wbewZ ewi wbKU cY mieivni mgq dig g~mK-11-Z g~mK Pvjvbc c`vb KiZ nq| Abw`K, Kvb AwbewZ ewi wbKU cY mieivni mgq dig g~mK-11K-Z g~mK Pvjvbc c`vb KiZ nq| ECR ev POS eenviKvix eemvqx KZK ECR ev POS gyw`Z Pvjvbc c`vb KiZ nq|

11| Kvb eemvqx KZK Uvi ev Kvhv`ki wecixZ cY mieivni mgq wK nvi I cwZZ g~mK cwikva/KZbhvM ne? GKRb eemvqx KZK Uvi ev Kvhv`ki wecixZ cY mieivni mgq wbic nvi I cwZZ g~mK cwikva/KZbhvM ne cKZ g~j mshvRbi wfwZ Ki c`vbKvix eemvqx 15% nvi g~mK Pvjvbc Bmy Kieb, Uvi ev Kvhv`k DwjwLZ gvU g~ji Ici 3% nvi Drm g~mK KZb KiZ ne, eemvqx

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10

GB 3% g~mK `vwLjci gvag FYvZK mg^q Kieb; wbavwiZ 13.33% g~j mshvRbi wfwZ ev bxU 2% Ki c`vbKvix ev GjvKvwfwZ evwlK g~j mshvRb ai b~bZg wbavwiZ cwigvY Ki c`vbKvix eemvqxi I Uvi ev Kvhv`k DwjwLZ gvU g~ji Ici hvMvb`vi mevi wnmve 4% nvi Drm g~mK KZb KiZ ne, Ze m eemvqx GB 4% g~mK FYvZK mg^q KiZ cvieb bv|

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11

cwiwk-1

g~mK-1L
MYcRvZx evsjv`k miKvi RvZxq ivR^ evW XvKv eemvqx ev evwYwRK Avg`vwbKviK KZK g~jwfw NvlYvc [wewa 3(1) `e] wbewZ ewi bvg: cwZvbi bvg : c~Y eemvwqK wVKvbv: wbeb b^i:
: bs cYi mvgm c~Y bvgKiY KvW (H.S. Code)

g~j NvlYvi b^i............./ermi GjvKv KvW: Uwjdvb b^i: dv b^i :

cYi bvg I cYi g~j m~iK k AvivcYx g~j cvBK LyPiv weeiY qg~j mshvR AvivchvM q mshvvRb Ki vix g~j/ (Avg`vwb (g~j bi g~j m~iK AvivchvM g~j gyw` `wjj ev q mshvRb cwigvY (hw` g~j Z g~j Pvjvbc Ki I _vK) eZgv cvw gvZveK) AvMvg eZ c b eZ gvb vwe AvqKi eZxZ) Z

10

11

12

Avwg GBgg NvlYv KwiZwQ h, Ici ewYZ mKj Z_ mZ I wbfzj| ZvwiL :......................... ^ZvwaKvix, wbewZ ew ev gZvcv cwZwbwai ^vi wbewZ ewi Rb wb`kvewj : 1| Avg`vwb `wjj q Pvjvbc cYi weeiY bv nBj D weeiYi wbP cYwU h bvg (mvBR/MW/gWj DjLmn) GKRb eenviKvixii wbKU cwiwPZ Zv (3) bs Kjvg DjL KwiZ nBe Ges cwZwU NvlYvi mswk Avg`vwb `wjj ev q Pvjvbci b^i I ZvwiL DjL KwiZ nBe| 2| mswk cYi Avg`vwb `wjj ev q Pvjvbc g~j mshvRb Ki I AvMvg AvqKi eZxZ h g~j (hveZxq Kimn) DjL _vwKe Zvi mv_ Ab Kvbv iqvZhvM
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3| 4| 5|

DcKiY eeZ nBjZv cieZx mvwi (Row) Z (3) bs Kjvg weeiYmn g~j c`kb mvc(4) bs Kjvg hvM KwiZ nBe| q g~ji mg_b g~j NvlYvi mv_ Avg`vwb `wjj ev qPvjvbci dUvKwc mshy KwiZ nBe| (5) bs Kjvg c`wkZ mshvRbi wfwZ 15% nvi bxU g~j mshvRb Ki c`q nBe| (8) bs Kjvg cvweZ g~j ev wefvMxq KgKZv KZ K Abygvw`Z g~ji (hwU chvR) wfwZ 15% nvi g~mK wbicYc~eK Ki cwikvwaZ g~ji Pq g~j NvlYv `vwLjKvixi weq g~j Kvbv AevZB ewk nBe bv|

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cwiwk-2

dig
[kZ (K) `e]
1| cwZvbi bvg I wVKvbv t. . . . . . . . . . . . . . . . . . . . . . . . . . .| 2| g~j mshvRb Ki wbeb b^i I ZvwiL t . . . . . . . . . . . . . | 3| eemvqi aiY t . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . | 4| eemvqji weeiY t (K) Nii AvqZbt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (L) KgPvixi msLv I Zvnv`i gvwmK eZbt . . . . . . . . . . . . . . . (M) we`yr, Uwjdvb, fvov BZvw` LvZ gvwmK mve eqt . . . . . . . (N) h me cYi eemv Kiv nq Zvnvi ga cavb cavb cYt (1) . . . . . . (2) . . . . . . (3) . . . . . . (4) . . . . . . 5| gvwmK mve UvYIfvit . . . . . . . . . . . . . . . . . . . . . . . . . . . .|

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14

154544128.doc

15

G cywKvi Kvb ee ev cwifvlv we`gvb g~j mshvRb Ki AvBb I Gi wewaweavbi mv_ AmwZc~Y ej cZxqgvb nj AvBb I wewaweavbi cwifvlvB cvwaKvi cve| G welq Aviv Kvb Z_ Rvbvi cqvRb nj mswk g~mK vbxq Kvhvjq (mvKj), wefvMxq `i, KwgkbviUi m`i `i, wbKU g~j mshvRb Ki Kvhvjq ev RvZxq ivR^ evWi g~mK AbywefvMi Kvb KgKZvi mv_ hvMvhvM Kiv hZ cvi| RvZxq ivR^ evW, g~j mshvRb Ki AbywefvM, ivR^ feb, mbevwMPv, XvKv| dvbt 9330662, 8361432, 9352530, 9358728, 8322699 wcGweGt 831812026 dvt 8316143 dvbt 9362962, 9362963, 9362964, 9362965 dvt 9362960 dvbt 8355964, 9337245, 9340124, 9351696 wcGweGt 8311811-4 dvt 8315459 dvbt 8963115, 8963116, 8963118, 8911649 dvt 8913433 dvbt 2524037, 721432, 723133, 724086 dvt 715808

enr Ki`vZv BDwbU (LTU), g~j mshvRb Ki, 6 Zjv, wZxq 12 Zjv miKvix Awdm feb, mbevwMPv, XvKv| , AveMvix Ges g~mK, XvKv (`wY) KwgkbviU, 160/G, AvBwWBwe feb (4_ I 5g Zjv), KvKivBj, XvKv|

, AveMvix Ges g~mK, XvKv (Di) KwgkbviU, evox-06, mvbviMvuI Rbc_ ivW, mi-11, Div, XvKv| , AveMvix Ges g~mK, PMvg KwgkbviU, wmwRI wews bs-1, AvMvev` ev/G, PMvg-4100|

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16

, AveMvix Ges g~mK, ivRkvnx KwgkbviU, evox bs-196, mi-02, ivRkvnx nvDwRs GU, Dckni, ivRkvnx| , AveMvix Ges g~mK, wmjU KwgkbviU, evox bs-19, ivW-14/24, eK-wW, kvnRvjvj Dckni, wmjU| , AveMvix Ges g~mK, Lyjbv KwgkbviU, Lvwjkcyi, Lyjbv| , AveMvix Ges g~mK, hkvi KwgkbviU, fvjv UvsK ivW, hkvi|

dvbt 861101, 861105, 861103, 861106 dvt 761719 dvbt 2830741, 810083, 810081 dvt 2831596 dvbt 761703, 762428, 861216 dvt 762594 dvbt 68434, 68435 dvt 63405|

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17