Kushanduka - shanduka Kwemitemo Yemitero Nokuda Kwemabhizimisi Ebhizimisi muIndia

Kuchinja kwemirau inodzora kugadzirwa kwemitero muIndia kunoratidza kukura kukuru kwemari inogadzirwa. Mumakore gumi apfuura, mutengesi weInternet akachinja kubva pamukoto wenzvimbo kuenda kumisika mikuru, achisunda hurumende kugadzira chirongwa chemitero. Nokuda kwevezvemabhizimisi kugadzira zvitengo zvemitero, nyanzvi dzezvemari dzinotarisira kutevedzerwa, uye vagadziri vemitemo vanoumba nhevedzano yezvirongwa zvechinjo, kunzwisisa iyi nzira yemhindumupindu iri madikanwa. Nhasi, mitero yeIndia inorondedzerwa ne Goods ne Services Baces Baxiers (GST), teross, inounganidzwa paDerrectorysworcessssss, uye inodzosera mira mira mberi kwemipidhingiriro.

Mitemo Yapakuvamba Nengozi Yapamberi Pebasa

Pamberi pa2017, kutevedzerwa kwemitero kwamakambani ecommerca muIndia kwakanga kuri kutsanangura. Gadziriro yemitemo yaitsamira zvikurukuru paCentral Sales Tax Act, napamutesi wepaIndaveti, na1961.* Hainyo yakagadzirwa nekurukurirano yeIndaneti muKarnataka yaitumira zvinhu kumutengi muTamil Nadu yaiparira mitero yakasiyana nehurumende, ichiumba kutemwa kwemitengo inodzorwa nokuda kwetsananguro yakadai sePhtkart neAmazon. Kuwedzera, kusavapo kwerondedzero yakajeka ye “Ee-merce ." kwakareva kuti zviremera zvemitero zvaiwanzoshandisa mipimo isingawirirani.

Matambudziko akanga akakura nokuda kwezvikuva zvakaiswa panzvimbo yemitengo nemifanikiso yomusika. Kushaikwa kwemifanikiso, uko shoo yezvikamu zvechikuva ine shopu, yakabatwa savatengesiwo zvavo. Misika, inotengesa mativi matatu, yakatarisana nokusava nechokwadi pamusoro pokuti yaifanira kuva nevack kana kuti mutero wemari inotengeswa paimwe neimwe. Kushaikwa kwemitero yapakati kwakareva kuti kusava nomusipo kushuma kwokutengesa kwakanga kwakakurumbira, zvikurukuru pakati pevatengesi vaduku vanoshanda munyika dzakawanda. Iri basa rehurumende remitero renyika ino rinoshaisawo vhiringi yeringi yeringi yeringiro yeringidzo muIndia, semari inotengwa mumicheto miduku.

Vanopinda munzvimbo yacho vaifanira kuisa mari yakawanda zvikuru mumitero nokunzvera kwapamutemo kuti vangoziva misengwa yavo mikuru. Hurumende yakabvuma rwisano asi yakafambira mberi zvishoma nezvishoma, ichimanikidzirwa neparamende yemasimba emitero. Kwakava pachena kuti mutero wakabatana usina kunanga ndiwo wakanga uri nzira bedzi inotsigirwa mberi.

Kutanga kweGST: Nhungamiro Yakapwa

Pana July 1, 2017, India akatanga Bheti reMaieri neDzipa reProfesi (GST), kuisa pakati pemitero yebasa, mutero wevaTB, uye zvimwe zvisinonanga mutero mumwe, wemitero miviri. Nokuda kweEPAUROMmerce, GST yakachinjwa. Yakatsiva mitero mizhinji yehurumende negadziriro yetsika yehurumende: Central GST (CGST), State GST (SST), uye IGGST (IGST) nokuda kwemigove yezvipo. pamutemo wakasuma pfungwa ye “mushandisi webhizimisi webhizimisi wePUNIC), semunhu upi noupi anozvimirira, anoshanda, kana kuti anotarisira nzvimbo yemichina yezvipo zvemibato.

Mumutero weGST, ECOS inodikanwa kuunganidza mutero pamanyuko (TCS) pamwero we 1% CGST + 0.5% SGST) paukoshi hwemitero inobhadharwa mumitengo yavo. Iyi muunganidzwa haisi mumwe mutero asi muitiro wokutsvaka kutengeserana nokudzivisa kupiwa kwemari. Chikuva chacho chinofanira kuisa TCS nehurumende kupfurikidza ne10 yemwedzi unotevera uye dzokororo dzemwedzi nomwedzi nemwedzi. Simulttalm, vatengesi pachikuva vanogona kutora chikwereti cheTCS decuccuc, vachivimbisa kuti havapi.

Muuyo wacho wakanga uri wepakarepo. Misika yaifanira kunyanyova nomubhadharo wavo nokushuma. Vatengesi vazhinji vaduku, kare vaishandira zvisina kurongwa, vaigombedzerwa kunyoresa pasi peGST nefaira zvichidzoka, kuzviisa mumugariro wemari. Mukuwirirana nomushumo we GST]GST [, nhamba yavatengesi vakanyoreswa panzvimbo huru dzinopfuura nakapetwa katatu mukati mamakore maviri eGSTrout. Apo chinjo yacho yakanga inorwadza (kurova kwapanguva dzose) uye purofiti dzenguva refu dzemari dzinobatanidza kujeka kukuru, mitero yakaderedzwa, uye musika wamarudzi ose.

Compaliance checkers for Engaveremmerce Murongi

  • Kunyoresa kwokunyoresa muhurumende iri yose umo une vatengesi kana kuti vatengi, kutoti usingazvipiwi.
  • Kuunganidzwa kweTCS pa1% pamigove inobhadharwa (kutengesa magros kusadzoserwa nokumiswa).
  • Kudzoka kweGST 288 mwedzi nomwedzi unotevera.
  • Kutumira magwaro eTCS kuvatengesi mukati mamazuva 45 omusi wokudzokera wakafanira.
  • Kuyananiswa kweTCS nevatengesi veGSTRÍ2B (zvino yava GSTRANY) kuti vasawirirane.

Mutero Unounganidzwa Panzvimbo Yakabva (TCS): Kushandira Kutsigira

Muitiro weTCS pasi peGST ikokupindwa pamutero weEÚcommerce muIndia. Iro rinovimbisa kuti mutero unobatwa papfundo rebhizimisi, kuderedza ngozi yokunzvenga navatengesi avo vangasashuma. Mwero, pakutanga wakagadzwa pa 1% (0.5% yeCGST neSGST), gare gare wakawedzerwa kusvika ku2% (1+1%) nokuda kwezvibereko uye 1% yemabasa, unobudirira kuvambira muna February 2021. Iyi chinjo yakaitirwa kubudisa mari yakawanda nemhoshoro dzokuisa paji.

Zvisinei, kuzviisa pasi hakusi pasina mhosho dzakwo. Vatengesi vanofanira kuyera ukoshi hwemigove inobhadharwa pashure pokugadziridza nokuda kwokudzorwa, kurambwa, uye zvikwereti zvakashata. Ikoku kunoda injini dzakasimba dzekuyanananisa idzo dzinowirirana nemirairo, invoice, uye masuo anobhadharwa. Non76compliance Ripost Iraption: mari inononoka ye $76100 pazuva (7650 CGST + 76 SGST) nefariro pa 18% pamutengo usingabhadharwi. Muzvinoitika zvikuru, zviremera zvemitero zvinogona kumisa kunyoreswa kweGST.

Vatengi vokunze vanotengesera vatengi vechiIndia vanodawo kunyoresa pasi peGST nokuunganidza TCS kutoti vawira pasi pe “OIDR” (Inline Information and database Access kana kuti Recondal) boka reminamasangano, rine mitemo yaro rimene. nhungamiro dzeCBIC dzinojekesa kuti vamiririri vemahove vanofanira kugadza mumiririri muIndia kuti adzorere. Ikoku kwakamanikidzira kuyambuka 09 mipaunzi kuti vafungezve zvirongwa zvavo zvemitero.

Kubhadharwa Mutero: Kubhadharwa Mitero Yemabhizimisi Anoshandisa Fokisi

Kupfuura GST, mitemo yemitero yakatanga kutora mari kubva kumibato yeEmiliommerce. Mazayina, 2020, akatanga pfungwa ye “Spoificant Economic Presence” muIndia. Ibhizimisi risiri repanyika inoonekwa kuva rine mutengo unobhadharwa muIndia kana richiita kuti vatengi veIndia vasabhadhare mari kana kuti vatengese zvinhu, mabasa, kana kuti zvinhu nevagari vemo veIndia vanopfuura muganhu wemubayiro wakagadzwa (762 mumitengo yemari kana kuti 300 000 vashandisi). Ikoku nenzira inobudirira kukudza rondedzero yokutangwa kwebhizimisi kufukidza mabhizimisi emitengo isina hofisi yemaoko.

Nokuda kwamakambani omusha e‘commerce, itiro hanya huru dzemutero itsoropodzi yemari inotambiswa (kana yakabatanidza kutengeserana nesangano redzimwe nyika), kubviswa kwomutero kumanyuko (TDS) pakubhadharwa kwavatengesi navatarisiri vebasa, uye mutero wedzisinobhadharwa nokusimudzirwa kwemitero. Bazi remitero rinonzverawo kurongwa kwemari inotambirwa semari yebhizimisi inofambiswa nemari yemari yemari yemari, zvikurukuru nokuda kwemapuratifomu ayo akashanduka kuva mafakisi akagadzirwa.

Masumo munzvimbo yeEÚcommerce anogona kubetserwa nechikamu 80piaAC cheInhome Tax Act, icho chinogovera 100% pedzero pamhindu mumakore matatu anotevedzana kubva mumakore gumi okutanga, chero bedzi achipupurirwa se “mavambo akakodzera” neBato rePromotion of Industry and Internal Trade (DPIT). Zvisinei, kubviswa kwacho kunoshanda bedzi kumari inowanwa mumibato yebhizimisi, kwete pakuwanwa kwedzimbahwe, uye kutanga hakufaniri kuumbwa kupfurikidza nokuputsanya bhizimisi riripo.

Mitemo Pavashandisi Vokune Imwe Nyika

Kukwira kwemitsetse yemari inoiswa panzvimbo yezviteshi zvakadai seShein, Ali Express, uye Treasubs shopers, kwakaparira utarisiri hwakasimba. Muna June 2023, Ministry of Genetic yakabudisa mashoko anoda vashandisi vokumwe vokumwe kuti vawane kunyoreswa kweGST ndokuwirirana negadziriro dzeTCS, pasinei zvapo nokuti vane kuvapo chaiko muIndia. Kufamba kwakavhara panzvimbo apo vatengesi vazhinji vokumwe vakanga vachishandisa mitero yakaderera yegore ra260 kuti vadzivise kubhadharwa mitero.

Uyezve, hurumende yakasuma EÚCommerce Rules, 2020 (yapera 2023), pasi peConsumer Protection Act, inorayira kuti misika igadze mukuru mukuru mukuru anoshandira kuti apinde, munhu anotaurirana, uye mukuru mukuru wehurumende anogara. Kunyange zvazvo mitemo iyi ichinyanya kuiswa panzvimbo yezvinenge zvichitengwa, inoshanda pamwe nokubhadharwa kwemitero kupfurikidza nokuda kuti zvinyorwa zvinooneka zvemitero, zvokutengesa, uye kudzosera mari yedzodzoro kupfurikidza nehwudzoro .

Mitemo yokuchinjana kunze kwenyika pasi peReserve Exchange Management Act (FEMA) inoshandawo apo marisiti e-commerce ari mumari yokumwe. Platforms dzinofanira kuva nechokwadi chokuwirirana negadziriro yeRemittance yakasununguka (LRS) uye kuwana tendero dziri madikanwa kubva kuReserve Bank of India (RBI) nokuda kwemibhadharo inodzorwa inenge ine majini. RBI]RBI tramr pa crossplace ekhomplee inogovera nhungamiro pakubhadharo dzinobvumirwa kubhadhara masuo nokushuma zvinodikanwa.

Kuchinja Kwezvinhu Kwenguva Ino Nokutsigira

Muna 2023 na2024, hurumende yakazivisa matanho anoverengeka okuderedza mutoro wokuteerera pamabhizimisi ebasa rekushandira.

  • Tsumo inodzoserwa yakadzoserwa:
  • Chisarudzo chokuisa shefu nenzira yokusangwarira: EÚcommerce inoshandiswa nepeji regore negore reaggread riri pasi pe 765 crore zvino inogona kudzoka pamativi mana, nokubhadhara mwedzi nomwedzi bedzi, mugadziriro yeQRMP.
  • command refutunuko: Kubva muna August 2023, mabhizimisi ane kufunuka kukurusa kwechinyakare anofanira kubudisa e Neiniv, izvo zvinobatanidza kutengeswa kweEÚcommerce. Ikoku kunovandudza mashoko chaiwoiwo enguva ino kugoverana nemubatanidzwa weGST.
  • Mwero weTCS: Mwero wezvinhu namabasa wakawiriraniswa kusvikira ku 1% (0.5% +0.5%) nokuda kwemitengo yenyika uye 2% nokuda kwepakati pe76tate, kuchideredza vhiringidziko.
  • Kurangarira: Mitengo yokupedzisira yeGST [“mitemo] yakapetwa pa 76100 pazuva, uye kuverenga chitsama chefariro kwakapfava.

Pasinei nokuoma uku, vatengesi vaduku vakawanda vemabhakitiriya vachiri kunetseka nokuverenga nokunyora uye kudhura kwepurogiramu yekombiyuta inoshandiswa. Hurumende yakabvuma nokupa mamodura okurovedza pachena panzvimbo dzinogara vanhu uye maindasitiri akadai seFederation of Indian Chambers of Commerce and Industry (FICI) kuti ifambise mapurogiramu okukwikwidza.

Zvinetso Zviri Panzvimbo Yacho: Vatengesi Vaduku Nemisiyano Yezvoruzivo Rwokutengesa

Nepo gadziriro yokuronga yakura, kupinza basa kunoramba kusina kufanira. Vatengesi vaduku, vanowanzoshanda kubva mumafiro 292 nenhurikidzwa 933, vanokuwana kwakaoma kuchengeta marekodhi emitauro anodikanwa nokuda kweTDS/TCS kuyanana. Vazhinji vanotsamira pakunyorwa kwamaoko kana kuti purogiramu duku dzisingawirirani neGST. Iyi inoparira kusawirirana kunoparira mativi.

Chinodikanwa chokunyoresa pasi peGST muruwa rwuri rwose umo musika une vatengesi kana kuti vatengi unorema zvikuru nokuda kwezvikuva nepani ngidia. Nepo mutemo weGST uchigovera kunyoresa kumwe nokunyoresa kwakawanda kwetsika kupfurikidza nenzvimbo yezviteshi zvinozivikanwa navose, muitiro wacho hauna kuiswa munhete. Dzimwe nyika dzinoda kuva dzinooneka, kuchiparira kunonoka.

Rimwe denho idzodzodzo nezvikwereti zvakashata. Apo mutengi anodzorera chinhu, chikuva chinofanira kugadziridza TCS yakatobhadharwa. Kana chivanze kumurairidzi chisingaitiki munhambo imwe cheteyo yomutero, chikuva chinofanira kugadzira kugadziriswa mudzorero inotevera. Ikoku kunoda kudzokororwa chaikwo kwenguva inomhara nguva inogarwa, uko maplatifomu akawanda anoshaiwa.

Chiono Chenguva Yemberi: A, Nguva Chaiyoiyo Mushumo, uye Kugadziridzwa Kwamarudzi Ose

Kutarira mberi, miitiro inoverengeka ichaumba mhindumupindu yemitemo yemitero muIndia. Dare reGST riri kunzvera kubatanidzwa kwouchenjeri hwokugadzira kuti rione mitoo yokusadzosa mitero. Maalytic anogona kupfura mwero yokudzosa isiri yenguva dzose kana kuti kusawirirana pakati pekutengesa kunoziviswa namashoko omukova. Muna 2024, hurumende yakasuma mutyairi wendege nokuda kwechikwanidzo chebhizimisi rose .[2B] kutengeserana kunopfuura 765 crorence, uye ikoku kungatambanukira kumari yokutengesa kwose kwe‘gcommerce mukati mamakore maviri.

Chimwe chimuko kufambira mberi kunguva chaiyoiyo inoshuma. Murangariro we “kudzora kwokuwedzera kwezvokutengeserana” (CTC) uri kuwana transformation mupasi rose, umo invoice imwe neimwe inobviswa nezviremera zvemitero isati yapiwa kumutengi. India haingabviri kugamuchira muenzaniso wakazara weCTC nokukurumidza, asi mamwe mavhinga (kubatanidza ekommerce) angaunzwa pasi peshanduro isina kusimba uko maplatifomu anotumira mashoko okutenga kusocial kusynet GST zuva nezuva.

Pamberi pamarudzi ose, India ave ari mutsigiri anoshingaira muEECD’s Project on the Trust Dectures of the Digital Economy. Chinopedza piripiripillar, kana chikashandiswa, chingagona kudzorera kuti marudzi akawanda eeÚcommerce honogrative anopiwa sei. Willan Chose chinobhadharisa kodzero dzezvokutengeserana kumitengidzo (se India), nepo Wimplas II inogadza mwero wemitero wakaderera wenyika yose we15%. India yakatoratidza kuti vavariro yayo yokushandisa Policilla Miviri inosarudzwa mumakambani makuru emichina, ayo angatapura Amazon, Google, uye mamwe.

Kuchinja kungagona kuitwa kunosanganisira:

  • Kuwirirana kwakawedzerwa nokuda kwavashandisi vaduku: Chirongwa chenziyo chakananga nokuda kwavatengesi veeÚcommerce vane jini riri pasi pejinga, uko mutero unobhadharwa pamwero wakapfupika uye dzorero shoma dzinodikanwa.
  • TCS/TDS digital platifomu: Amburo yepakati inoratidza mutero wose unounganidzwa nokuda kwomutengesi mumisika inoverengeka, uchideredza kunyorwa kwemichina.
  • shoo yecheni yokugovera urefu hwecheni: Zvirongwa zvetyairi zvichishandisa kuparadzira mutungamiriri kundoronda zvinhu kubva kumugadziri kuenda kumutengi, kubvumikisa nhevedzano yebvumirano yetsika namadonzo omutero.
  • [[[NT:0] Tsvakaro dzemitero dzendangariro: asi dzisati dzaitwa(majekiseni) mukati meNITI Aayog pakugovera chikwereti chemitero nokuda kwemitero yegirini nezvinopanwa zvinochengetwa zvishandiswa nezviteshi zveeprogree.

Mifungo Yokupedzisira: Kuvaka Nzvimbo Yenguva Yemberi Yemitero Yakaverengwa

Kushanduka kwemitemo yemitero yenzvimbo yeIndia inonzi eÚcommerce inhau yokuchinja (kubva panzvimbo inomira kunzvimbo inomira kunzvimbo inomira zvakanaka, kunyange zvazvo yakaoma, hurumende. GST neTCS zvakaita kuti zvioneke nokuwedzera mutero. Mitero inobhadharwa yakawedzera kuti ivakire kuvapo kwemitengo. Asi kuzviisa pasi kunoramba kuri denho, zvikurukuru kuvatambi vaduku. Kuda kwehurumende kubatanidzwa neindasitiri, zvinodiwa zviri nyore, uye kutevera ruzivo rwokugadzirwa kwezvinhu runopa tariro yegadziriro yakadzikama.

Nokuda kwamabhizimisi, chinhu chikuru chokufambisa iyi nzvimbo kuisa mari mugadziriro dzakasimba dzegadziriro dzinodzorwa negadziriro dzinoshandiswa nemotokari, mapepa eakaunzi, uye mirau yemitero muhurumende imwe neimwe. Vaiti vemitemo vanofanira kuramba vachinangidzira ngwariro pakuderedza ndyiko dzokuteerera nepo vachidzivisa. Nzvimbo yeIndia yeesalommerce ichiri mukukura kwayo; mhoteredzo inowirirana uye yakanaka ichawedzera daro rinotevera remitengo yemichina yemari.

Kugara vakaziviswa, vapangi vanofanira kuhwirudzura nguva dzose mishumo inobva ku conotic GST, CBIC] P , uye mishumo yebhizimisi inobudiswa namasangano akafanana ne NASSCOM neIndiya neMobile Association yeIndia (IMAI]). Rwendo rwemhindumutero iri kure, asi nhanho imwe neimwe inounza India pedyo nemari inodzorwa yemadhigirimu yakaita kuti zvose zviri zviviri zvive zvinonaka uye zvine mutoro.