Sumo: Nzvimbo Yemitero YeFreelance muIndia

Hurumende yeIndia yakasununguka yakura zvikuru mumakore gumi apfuura. Zvibvumirano zvakafanana neUpply Act, Fiver, Freelancer, uye kuvimbisana zvakananga kwavatengi zvakagonesa zviuru zvenyanzvi kushanda nenzira yokuzvimirira. Zvisinei, mari inobva mukusununguka inobhadharwa inobhadharwa yose [[[FLL:1] pasi peInhome Conting Motial Act, 1961. Vashandi vakashairwa vane TDS deucrac, vabhadharidzisiro vanofanira kushuma nokukurumidza kubhadhara mitero, kubhadhara mitero, uye kuchengeta kutevererwa. Iyi inogovera inogovera kufamba kwakafara kupfurikidza nokushuma, kuverenga, uye kubhadhara mitero yapachena muIndia, kubatanidza nhau dzakabudirira dzeTS, GSTS, GSCSC.

Mari Yakasununguka Yakagoverwa: Bhizimisi Kana Kuti Basa

Mumutemo wemutero weIndia, mari inodzorwa inorongwa se " Kubva kuBhizinesi kana kuti Umhizha" (Kugadza 28 weMaritisiti yeInifite-task). Uku kuronga zvinhu nemhaka yokuti kunosarudza kuti ndezvipi zvinoda kudzorwa nezvinotapurwa zvaunofanira kunyora. Vapa mari yemabhizimisi vanopiwa mabasa enyanzvi (vanyori, vagadziri, vagadziri, vatengesi vemirayiridzi vemitero) vanobatwa senyanzvi kana kuti varidzi vemabhizimisi vaduku nokuda kwemitero. Musiyano mukuru kubva kumariro: unofanira kuva nemitero yako umene unozviwanira mitero, kunonoka, uye kuwirirana ne 44ADSDSDS.

Kubhadharisa Mutero Muchikamu 44ADA

Humwe hwegadziriro dzinobetsera zvikurusa nokuda kwemavhota. Muiyi gadziriro, mari yako inorangarirwa kuva 50% yamariti ako makuru (kana kuti 50% yehwerengedzo). Haudi kuchengeta mabhuku ane udzame eakaunzi kana kuti ndyiko chaidzoidzo. Ikoku kunobvisa mutero mukuru. Zvisinei, kana mari yako inopfuura ra 76khs, unofanira kuchengeta maakaundi ako akakodzera uye kuawana pasi pechikamu 44B. Vatsva vazhinji havadikanirwi kuchengeta mutengo wakakwana wenhau kana kuti wemari chaiyo.

Kunzwisisa Mitero Yako Nemwero

India inotevera gadziriro yemitero inofambira mberi, kureva mari yakakwirira inokweva mwero yakakwirira. Nokuda kwavanhu vari pasi pamakore 60 ezera muGore reMali 2024-25, matombo omutero pasi pe itsva hurumende yemitero [ (yatinotangira kubva kuFY 2023-24) ndedzinotevera:

  • Kusvika 763 900 000: Nil
  • 93,001 kusvikira ku 766 900 000: 5% (nechitsamazve chiri pasi peChikamu 87A nokuda kwemari inosvika 76 lakhs)
  • 76 00 001 kusvikira ku 769 400 000: 10%
  • 93 00 001 kusvika ku2812 400 000: 15%
  • 7612 00 001 kusvikira ku 615 900 000: 20%
  • Pamusoro pema1818 900 000: 30%

Cherekedza kuti utano nedzidzo cess (4%) zvinowedzerwa kucomputer yomutero. Freelancers dzinogonawo kusarudza hurumende yomutero yekare [ ine mari inobviswa (80C, 80D, HRA, etc.), ingabetsera kana une mari yakawanda yokutenga kana kuti kukwereta chikwereti chapamusha. Enzanisa nehurumende dzose pamberi pokunyoresa. Bazi remitero rinopa geta pa [[FL:2]] genetic epalting e-pal [FLT]

Mutero Pamari Inopiwa Vanhu Vanobva Kune Imwe Nyika

Kana uchiwana mari kuvatengi vokune imwe nyika, mari iyoyo inobhadharwawo muIndia somugari wemo akasununguka. Unofanira kuchinja mari yaunotambira kune imwe nyika kuti ishandiswe muIR uchishandisa mwero wecherekedzo yeRBI kana kuti mwero wokutendeuka chaiko. Mukuwedzera, mari inowanwa kune imwe nyika ingava pasi peMitemo Mikuru Yokubhadharwa Kupeta Mitengo Mikuru (DTAA). Kana wakabhadhara mutero munyika yokumwe cheteyo, ungataura kuti unoyamura puro iri pasi peChikamu 90. Kubvunza nyanzvi yemitero nokuda kwokutevedzerwa kwemitengo inonetsa.

Nhungamiro Nenzira Yokushuma Mari Yakasununguka

Chengeta Mazita Akanaka Mugore Rose

Kuchengeta zvinyorwa zvakanaka hakuchinjiki. Chengeta makopi ezvirongwa kana kuti omuviri a:

  • Mainvoisi ose akapiwa kuvatengi (chibvumirano GST kana akanyoreswa)
  • Zvitatimendi zvebhengi zvinoratidza kuti munhu anofanira kuripirwa mari
  • Mariti anobhadharwa muzvikuva (Upring, Fiver anogadzira kupeta kwechibvumirano)
  • Marisiti anodhura: marapwop, kunyoresa purogiramu yekombiyuta, mabhiri eInternet, mari yokushanda pamwe chete muchadenga, zvichingodaro.
  • Zvibvumirano zvinowirirana, magwaro eNDA, uye kurukurirano navatengi

Shandisa purogiramu yenhau dzakaita seZoho Books, Quick Books, kana kuti kunyange shopu yakapfava. vavariro ndeyokuva nomufananidzo wakajeka wamarisiti ako akakura nendyiko apo mwaka wokuisa mapepa unosvika.

2 Verenga Marita Akanaka Nemari Inobhadharwa Mutero

Chikamu chemari yose yakawanwa mugore remari (April 1 kusvikira ku March 31). Ibatanidza mari mumutsa kana kuti kutengeserana (kutengesa, asi kurapa pamutengo wemari). Kana ukashandisa gadziriro yemari inobhadharwa, mari yako inotapurwa inongova 50% yeiyi mari inotakurwa. Kana ukasarudza mutero wenguva dzose, bvisa ndyiko dzebhizimisi dzose dzinobvumirwa kubva kumariti emariti emarita kuti usvike pamubhadharo wenethi. Ndyiko dzinodikanwa dzinozivikanwa:

  • Zvinhu: Laptop, mudhindi, kamera – kuderera kweuremu kana kuti mutengo wakazara pasi peChikamu 32 kana ukatengwa nokuda kwebhizimisi
  • Software nokuzvinyoresa: Adobe, Canva, AWS, nzvimbo inochengeterwa vanhu
  • Telecom: masheya eserura neInternet (kushandiswa kwomunhu oga)
  • Mari yerendi yehofisi, yokushanda munzvimbo
  • Kufamba zvakananga nokuda kwemisangano yavatengi (yomumunda uye yamarudzi ose, ine zvinyorwa zvakarurama)
  • Mibhadharo yenyanzvi yaibhadharwa CA kana kuti chipangamazano wemitero
  • Mitemo yeinishuwarenzi youtano kana kuti yezvounyanzvi
  • 40% yemari yakawandisa inogona kunzi inodhura (kubvira pa50% vanowana mhindu)

Usatsvaka ndyiko dzomunhu oga sendyiko dzebhizimisi – inoda nzvero. Uyewo, ndyiko dzinofanira kuva ne nexus yakananga kubhizimisi rako rokuzvinyima.

3. Sarudza Maitiro Akarurama Okusazvidzora

Freelancers dzinowanzosarudza pakati pe TRAN na -4.

  • ITR-4 (Samuramu): Nokuda kwevavhozhokeri vanosarudza mutero unobhadharwa pasi peChikamu 44ADA. Kwakapfava, kunoda udzame hushomanene, uye kwakaisvonaka kana marisiti makuru ari pasi pe 7650 lakhs uye unosarudza mutoo wokutora nawo.
  • -3: nokuda kwavanosunungura vanochengeta mabhuku enguva dzose eakaundi kana kuti marisiti akakura pamusoro pama 7650 lakh. Anodikanwawo kana une mhindu huru, pfuma yokumwe, kana kuti mabhizimisi akawanda.

Kana usina chokwadi, kanganisa parutivi rwenyevero: tai ITR-3. CA akakwaniriswa anogona kukubetsera kusarudza. Usanyora ITR-1 (nokuda kweraundi) kana kuti ITR-2 (nokuda kwemibayiro yemari yakakomba) sezvaunofanira kuzivisa mari yebhizimisi.

4. Faira yeKudzoka Kwako Paizosvika Zuva Rakafanira

Nguva yokuronga kudzosera mari yomutero yaunotambira munhu mumwe nomumwe (nyaya dzisati dzashandiswa) ndi Nhamba 31-31] yegore rokuyera (g, July 31, 2024 nokuda kweFY 2023-24). Kana maakaundi ako achida kubhadharwa (marigi emari anopfuura 7650 lakhs uye hausati uchishandisa), musi wakafanira ndiwo Ocber 31st[[FL:3]. Kuranga kunoda chirango chamanyuko (ichenge madeko pashure paDecember 31) kana kuti pashure paDecember 31). Unorasikirwawo nokurasikirwa nechinhu. Kana ukashandisa zviyeuchidzo zvakanonoka. [FL:]

Kubhadhara Mitero: Kufambira Mberi Mutero Nokuzvitsvakira Mutero

Mitero Yava Pamberi – Kubhadharwa Kwevakasununguka Nguva Dzose

Chimwe chezvisingatarisirwi zvikuru nokuda kwevatsva vanobhadhara mari inopfuudzwa chinodikanwa chokubhadhara Mutero wemari (inonziwo 'Revo - Sau-Earn'). Kana chikwereti chemitero yako pashure peTDS uye zvimwe zvikwereti zvinopfuura 7610 000 mugore remari, unofanira kubhadhara mutero wapachine nguva mberi muzvikamu zvina zvina:

  • PaJune 15: 15% yechikwereti chemitero chinofungidzirwa kana kuti pamberi paJune 15: 15%
  • PaSeptember 15: 45% (kugadzirira)
  • Panenge kana kuti pamberi paDecember 15: 75% (kuzvidzora)
  • PaMarch 15: 100 (muchina) kana kuti pamberi paMarch 15:

Kukundikana kubhadhara miuyo yemitero yapamberi kusvikira panguva ino. Vasingafariri zvikuru muchikamu 234B ne 234 C (fariro iri nyore @ 1% pamwedzi paripo remari). Kana une mari yakasiyana, unogona kuyera pahwaro hwezvawakawana kusvikira panguva ino. Vasununguri vazhinji vanofuratira iyi ndokuguma nefariro inobhadhara. Shandisa paIndaneti challan (ETS 280) pamutero unobhadharwa kuti vaite chibharo chapa mberi kwemitero uye kugamuchira CIN (Chin Chinongetso) nokuda kwezvinyorwa.

Kuzvitsvakira Mutero Wako – Pashure Pokudzoka

Pashure pokuronga kudzoka kwako, kana ukaona kuti mutero unobhadharwa (mutero unobhadharwa pachine nguva mberi kana kuti TDS) mushoma kupfuura mutengo wako wose, unofanira kuripa musiyano se Assessisting Comment [ usati watemwa. ITR ichakusunda kubhadhara. Usaita faira pasina kuripa, kana kuti zvimwe kudzosera kunorangarirwa kuva kusina kururama.

Mabhuku Nebasa Rinobhadharwa Mutero (GST) Wavasununguri

Varegi vazhinji vanofuratira kunyoresa kweGST, asi kunodikanwa kana kupererwa kwako kwegore negore kunopfuura . .20 lakhs (pamigove) kana kuti 2016 lakhs mumaruwa chaiwo. Kana wangonyorwa, unofanira:

  • Kupa ingipese (18% nokuda kwemabasa mazhinji) kuvatengi vechiIndia. Nokuda kwezvinotumirwa kunze kweIndia, GST i 0% asi uchiri kufanira kudzosera mafaira.
  • Faira yeGST inodzoka mwedzi nemwedzi kana kuti pagore (GSTR-1, GSTR-3B) yakavakirwa papedzi negadziriro (QRMP nokuda kwokuva ne61.5 crores).
  • Vanoti GST yakabhadhara mari yezvikwereti yaidiwa pabhizimisi (semapurogiramu ekombiyuta, midziyo).
  • Dzoka refaira regore negore (GSTR-9).

Kukundikana kunyoresa apo unoda kana kuti kurongedza miuyo muzvirango (kusvikira ku 10% zvechinodikanwa chomutero, zvishoma 7610 000). Zvisinei, kana peturo yako iri pasi pechikumbaridzo, unogona kunyoresa nokuzvidira – uko kungava kunobetsera kana une ndyiko dzebhizimisi dzakawanda nemubato weGST. Muitiro wokunyoresa uri pa GST Portal.

Mishonga Yamahara Inowanzoitika

Kuderedza mari inobhadharwa inobhadharwa kuderedza mari inobhadharwa, uye kunze kwemari inobhadharwa, vakawanda vanorasikirwa neizvi:

  • [[FLT: 0] Office yepamusha: Kana uchishanda uchibva kumba, unogona kubvisa chitsama chakati cherendi, magetsi, Internet, uye gadziridzo. Kuverenga kunofanira kuva kune mufungo (umr., 10% yenzvimbo yose inoshandiswa chose chose nokuda kwebasa). Department yeRecom Reasurence inobvumira ikoku pasi pe 'mari, mwero, mitero, musoro wemitero.
  • [[FFLT:0] Kudzorwa paMaassure: Lappots, foni, uye fanicha yehofisi zvinogona kubviswa pa 15% kusvikira ku 40% (semwero paIR Act). Nokuda kwezvipo zvinodhura pasi pe 765 000, unogona kutora mari yakakwana mugore rokutenga.
  • Mitengo yeUp-kuuraya: yekosi, zvibvumikiso, mabhuku, uye mashopu zvinowedzera unyanzvi hwako hwekuzvidira hazvishandi sendyiko dzebhizimisi. Kosi inofanira kuva inokosha kubasa rako razvino.
  • [[[Ntomba: 0] Mibanki nePuni yeGate:[[FT:1] Mibairo yakabviswa naPaipari, Razori, ruvara, kana kuti bhangi pamaakaundi ebhizimisi.
  • [[[ITSOGU] , uye Professional Fees: Majee akabhadharwa kuChirekoti kana kuti gweta rebasa remitero.
  • [[FFLT:0] Inshuwarenzi youtano: Inishuwarenzi youtano (yokuti iwe nemhuri) ishandiswe pasi pe 80D; inishuwarenzi youpenyu nePPF pasi pe80C. Iyi mitero yomunhu oga asi inoderedza mutero wose.

Kuti usasanganisa mari yako paunenge uchitenga, shandisa kadhi reakaunzi yako yebhangi uye tenga nechikwereti kuti usasanganisa mari yako.

Zvikanganiso Zvinozivikanwa Navose Zvokudzivisa Paunenge Uchibiridzira Mitero Yakaderera

  • Kukunda fomu reITR: Kushandisa ITS 1 apo unenge une mari yebhizimisi inotungamirira kumibayiro isina kusimba nezviziviso.
  • [ Kushora Kufambira mberi Mutero:[ Zvafukidzwa, mitero inoungana nokukurumidza.
  • Kusazivisa mari yokumwe: Kunyange kana mari ichigara muakaundi yebhangi yokumwe (sePirari kana kuti kure), inobhadharwa muIndia. Pasina discirence inokoka zvirango zvakakomba pasi peBlack Money Act neInix Act.
  • Haisi kuyanana neTDS : Mabhukwana akawanda ane TDS yabviswa navatengi (pazakati peChikamu 194C kana 194J). Bhekisesa For 26AS kana kuti AIS (Chikamu cheInformation) kuva nechokwadi chokuti transmes dzose dzeTDS dzakarurama pamberi pokunyorwa.
  • Kubvuma kweGST:[[FT:1] Kunyange kana ukanyoresa nokuzvidira, mitsara inoshaikwa inokwezva nechirango.
  • [ Kuisa mari yose somubhadharo: mari yeFreehate haisati iri mubhadharo; imari yebhizimisi. Kushata kunogona kutungamirira kunzverwa.
  • Kumirira kusvikira July kutanga kuronga mutero: zvakakodzera, mari inotambira nendyiko zvina zvina kuti zviedzese pachine nguva mberi mutero nechikwereti cheGST.

Maturusi Emitero Nezviwanikwa Zvokushandisa

Ruzivo rwemazuva ano runogona kuderedza dambudziko. Funga nezvezvinoita:

  • Software yokutengwa kwemari: Zoho Books (madanga akasununguka kusvikira ku 5 invoisi), Maza (mafreence), kana kuti QuickBooks Lumpt Start nokuda kwendyiko yokunyora naincice chizvarwa cheGST.
  • [[[FOL:0] Apps dzokutevedza: Khata Cook, BillClap, kana kuti kunyange Google Pepasi.
  • [[[NHAU]] .[[FT] CHERATAX, COM] , COM. mamwe maburi anopa maburi anotungamirirwa nokuda kwevasununguri.
  • [[FT:0] Software yokusainira: Zvishandiso zvizhinjisa zvokukamura zvikabatanidzwa neGST partoal yejeri reauto filfilm.
  • [[[FT:0] Masuo: Razorpay, Istamojo nokuda kwokubudisa GST-complication remarivori evatengi vomumba.
  • Nhengo dzemari:[ [[FT:2] Mutero unouya usati wasvika une zviteshi zvengarava nechivako chezivo. [[[FLT:]ST]GT inogoverawo nhungamiro dzine udzame.

Nokuda kwemigariro yakaoma (vatengi vokumwe, vakuru vemari yakawanda, kana kuti mari yakawanda), bhejesa muCA nyanzvi yezvokubhadharwa kwemari. Ndyiko yacho inogoverwa mutero uye inogona kukuponesa pazvikanganiso zvinodhura.

Kutarisana Nokutsoropodzwa Kwemutero Unobhadhara Here?

Kana kudzoka kwako kwasarudzwa kuti kunzverwe, dhipatimendi ringakumbira chibvumikiso chemari, ndyiko, zvitatiso zvebhangi, uye mapepa. Gadzirira kupfurikidza nokuchengeta nzira yakajeka: zvibvumirano zvakasainwa, kutaura kwebhangi kunoratidza risiti yemuripo, mapepa, mari inoripirwa, uye makopi eITTT nenhamba yemari yako. Dai mava maererano nokukurumidza. Kana makashandisa chirongwa chokuyera (44DA), kunzverwa zvakanaka. Zvisinei, makiriti makuru okumwe kana kuti kusawirirana muTDS angamutsa chiziviso. Gara wakatera uye ugove chinyorwa.

Mugumisiro: Vaka Basa Rokusununguka Mutero

Kubhadhara mitero pamari inotambirwa muIndia hakusati kuri musengwa wapamutemo; kunovaka kuvimbika kuvatengi, masangano ezvemari, uye zviremera zvehurumende. Nokunzwisisa kurongwa kwako, kushandisa zvitsananguro nokuchenjera, kubhadhara mutero wapamberi panguva, uye kuongorora mutero kana wakakodzera, unogona kuderedza mutero unoramba uchizviisa pasi. Chinokosha ndechokuti ugare wakarongwa mugore rose, shandisa maturusi ezvemari, uye tsvaka zano renyanzvi apo kunodikanwa. Kushandisa mari inochinjika – inovimbisa kusvika kwako mutero kunochinjika nokusimba. Nokuda kwenhungamiro huru, nongedzera ku [[FL: 0] inodzorwa zvizere. Mugona kubhadhara Mutero [[FLG:]