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<p class="wp-block-paragraph">ð¨ ð¦ð²ð¹ð¹ð¶ð»ð´ ð¨ðð²ð± ð ð®ð°ðµð¶ð»ð²ð¿ð ð¼ð¿ ðð¾ðð¶ð½ðºð²ð»ð? ðð¼ð»’ð ð ð¶ðð ð§ðµð¶ð ðð¦ð§ ð¥ðð¹ð²<br><br>If your business is disposing of old capital goods—like machinery, vehicles, or tools—you might be ðð»ð±ð²ð¿ð½ð®ðð¶ð»ð´ ðð¦ð§ without even realizing it.<br><br>Here’s the catch:<br>If you ð°ð¹ð®ð¶ðºð²ð± ðð»ð½ðð ð§ð®ð ðð¿ð²ð±ð¶ð (ðð§ð) on that asset when you bought it, ð¥ðð¹ð² ð°ð¬(ð®) of the CGST Rules applies. And that changes how GST should be calculated on sale.<br><br>ð ðªðµð®ð ðð¼ð²ð ð¥ðð¹ð² ð°ð¬(ð®) ð¦ð®ð?<br><br>When selling capital goods, you’re required to ð½ð®ð ððµð² ðµð¶ð´ðµð²ð¿ of the following two:<br>â GST on the sale price<br>â ITC originally claimed, ð¿ð²ð±ðð°ð²ð± ð¯ð ð±% ð³ð¼ð¿ ð²ðð²ð¿ð ð¾ðð®ð¿ðð²ð¿ (or part of a quarter) the asset was in use<br><br>ð ðð¹ð¹ðððð¿ð®ðð¶ð¼ð»<br>ðððð²ð ðð®ð¹ð² ðð®ð¹ðð²: â¹100,000<br>ðð¦ð§ @ðð´%: â¹18,000<br>ð¢ð¿ð¶ð´ð¶ð»ð®ð¹ ð°ð¼ðð: â¹10,00,000<br>ðð§ð ð°ð¹ð®ð¶ðºð²ð± ð²ð®ð¿ð¹ð¶ð²ð¿: â¹1,80,000<br>ðð²ð¹ð± ð³ð¼ð¿: 2 years = 8 quarters<br>ðð§ð ð®ð³ðð²ð¿ ð¿ð²ð±ðð°ðð¶ð¼ð» (ð´ × ð±%): â¹1,80,000 – 40% = â¹1,08,000<br><br>ð ð¬ð¼ð ðºððð ð½ð®ð â¹ð,ð¬ð´,ð¬ð¬ð¬ in GST (not just â¹18,000)<br><br>𧾠ðð¼ð ðð¼ ðð®ð»ð±ð¹ð² ð¶ð» ð¥ð²ððð¿ð»ð<br>ðð¦ð§ð¥-ð:<br>File the invoice as usual:<br>– Sale Value: â¹100,000<br>– GST: â¹18,000<br><br>ðð¦ð§ð¥-ð¯ð / ðð¥ð-ð¬ð¯:<br>– Add â¹90,000 extra GST under Rule 40(2)<br>– Report full GST liability: â¹1,08,000<br><br>ð ðð²ð ð§ð®ð¸ð²ð®ðð®ð<br>Always compare ðð¦ð§ ð¼ð» ðð®ð¹ð² ðð®ð¹ðð² ðð¶ððµ ð®ð±ð·ðððð²ð± ðð§ð, ð®ð»ð± ð½ð®ð ððµð² ðµð¶ð´ðµð²ð¿ ð®ðºð¼ðð»ð.</p>



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