Falls and Services Tax (GST), yakagadzirwa muIndia musi waJuly 1, 2017, inomirira kuchinja mitero kusingatsamiriswi kubva pakuzvimirira. Nokuisa mitero yepakati nehurumende kusanganisira basa, mutero webasa, mutero wevaT, uye kupinza mutero. Zvikamu zviduku nezviduku zvinomirira mitero yemitero yeIndiya, zvinoumba musimbo wemari yeIndiya, zvichibatsira vanenge 30% kuGDP uye zvinoshandisa vashandi vanopfuura mamiriyoni 110, mutero wacho wave uchichinja uye uchidzongodzongonyedza. Kunyange zvazvo chipikirwa chokubvuma kudzorwa kwakaitwa kwakaoma uye mwero wakafanana chakava nesimba renguva refu, chinhu chaichoicho cheMitezo mipfupi yave mibatanidzwa yave yave yave iri mubatanidzwa yeyamuyamubatanidzwa neyamubatanidzwa. Nyaya iyi inoongorora kukubatsirawo yeGDPSS, migumisiro yemitengo, uye mamiriro epanzira mberi, mugwagwa.

Tapuro Dzakanaka DzeGST PamaShona

Kubatsira uku kunooneka zvikurukuru munzvimbo dzine mutero wakaenzana, kushanda zvakanaka kwechikwereti, uye kuwanika kwezvikwereti.

Kutsigira Kuteresa Mutero

Pamberi peGST, SMEs yaifanira kufamba nokutenderera kwemitero isina kunanga. Nomutero weSME, CST, mutero webasa, octroi, uye mitero yakasiyana- siyana yehurumende. Mutero mumwe nomumwe waiva nonyoreso wakaparadzana, kunyorwa, uye kubhadharwa kwemitero. GST yakabatanidza iyoyi mumutero mumwe, negadziriro yakabatanidza kunyoresa kwakabatana nefora yakafanana. Nokuda kweSME inoshanda munyika dzakawanda, iyi yakareva kuderera kukuru munhamba yemafaindiro uye mutoro wokutarisira. Kuchinja kubva muzvimiro zvakawanda (VATI inodzoka, mutero webasa unodzokorodza, zvichidzokera kuchinyorwa chimwe cheGSTTR kudzoresa chakaresa nenguva yakaderedzwa pakuteerera.

Kubvisa Mitero Yakawanda Saizvozvo Nokubvisa Mitero

Chimwe chezviitwa zvikuru zveGST kubviswa kwemitero inobhadharwa pagore. Muhurumende yekare, mitero yemutero inobhadharwa pamitero isati yagona kudzorwa nguva dzose nechikwereti chemitero inoitwa, zvikurukuru apo zvinhu zvinofambiswa munyika. GST inobvumira kuyerera kukuru kwechikwereti chemutero wemutengi wemutero wePUSD uye wesimbi, unopiwa mutengi nemutengi wemitero. Izvi zvinoderedza mutoro wemitero unoshanda paSMEs uye, muzviitiko zvakawanda, mari yazvinotengwa nokugadzirwa. Somuenzaniso, mugadziri wemotokari muduku anogona kunyora ITC zvino pasimbi nemidziyo inoshandiswa pakugadzirwa, izvo kazhinji zvaisaizivikanwa pasi pehurumende yakare inobhadharwa.

Kugadzirwa Kwemichina Inopenya Zvakawedzerwa

GST inosunda maSME akawanda kudzorwa nokuchengetedzwa kwemabhuku nokusashandiswa. Iyi chinja yakawedzera kujeka nokuderedza mikana yokunzvenga mutero. Nokuda kwamabhizimisi ekutendeseka, gadziriro inooneka panzvimbo yokutamba. Uyezve, chizvarwa chemari yemapepa ezvikwereti zvemitengo yemibato yakaderedza micheto yetsika nokunetsa pamiganhu yenyika, kuchengetedza nguva nendyiko dzemari. Kunzvera kwakaitwa neNational Institute of Public Ficany and Polic kwakawana kuti nhamba dzentswo yokunzvera motokari dzakaderera ne 80% post-ST, inobetsera zvakananga SMEs dzinobatanidzwa mukutengeserana.

Kukwikwidzana Kwakavandudzwa Nokuwana

Kupfurikidza nokuita musika wakabatana wenyika, GST yakabetsera SMEs kufutunuka kupfuura miganhu yomunzvimbomo. Surat shopu duku muSurat inogona zvino kugovera zvakananga kumutengesi muDelhi pasina kutarisana neganhuriro dzemitero yenzvimbo yehurumende. Mutoro wokubvuma kubatira ndimwe chetewo pasinei zvapo nenzvimbo, kukurudzira mabhizimisi kutsvaka misika mizhinji. Kuwedzera, chikuva cheGST chekunyoresa percenter / yakaiswa panzvimbo dzakawanda (7610 lakhs nokuda kwemitezo yeboka chairo) inobvumira makambani maduku mazhinji okushanda pasina kunyoresa, kuderedza kuzviisa kwavo apo zvichingobvumira kugovera vatengesi vakanyoreswa pasi pechirongwa chadzo.

Matambudziko Akasangana Nemasero Aikonzerwa Nemasero

Zvinetso zvacho zvakanyanya kukura zvikurukuru kumabhizimisi maduku ane michina yakaganhurirwa, magadziriro okuverenga mashandiro asina kusimba, uye maoresa mashoma.

Kushandisa Kwokutanga uye Ndyiko Dzeso Yesoftware

Kutamira kuGST kwaida SMEs kuti dzigamuchire gadziriro itsva dzemakombiyuta ezvokunyora kana kuti kuvandudza dziripo. Kumutengesi muduku kana kuti mugadziri, mutengo wepurogiramu yeGST-compliant (kubva pa 765 000 kusvika 880,000 gore negore) pamwe nokurovedza vashandi kwaimirira ndyiko dzinokosha. Mabhizimisi akawanda aifanira kuhaya vanachipangamazano vemitero kana kuti vatarisiri vemari kuti vabate mutengo mutsva, zvinowedzerazve kutengwa. Goods ne Services Taxis Network Network (GSTN), chikuva chekuvhuro, chaidzwa negiramudhisi uye kugadzirwa kwezvirongwa zvishoma, zvakawedzera kukangaidzika.

Kushandisa Mutoro uye Chinjo Dzonguva Dzose

KUTSVARA kudzosera kusiri basa renguva imwe chete. Mabhizimisi akanyoreswa anofanira kunyora mafaira akawanda anodzoka. (GSTTR-1) GST-3B (pamberi pezvirongwa), uye kudzoka kwegore negore (mwedzi mumwe nomumwe kana kuti kota, zvichitsamira pakuchinja. Kana ari muridzi weSME anotarisirawo mabasa, kutengesa, uye mari yaanoshandisa, nguva inopedzerwa pakunyora inogona kuva huru. Zvikwata zviduku zvisina kutsarukana zvinogona kutungamirira shure, zvichitungamirira kumitero, mitemo, uye kudzoserazve mafomu kubva muna 2017. Somuenzaniso, mitemo yemitero, mitero yokunyora mapepa, zvivako zvokupedzisa, uye kusuma kwemitero yakarongwa yagara ichidiwa. Mabhizimisi maduku asina kuzviisa pasi pechikwereti anowanzova neapo anowanzowa.

Kunonoka Kupedza Mari

Nepo chikwereti chemutero wemutengi chiri betsero yefungidziro, mukushandisa maSME akawanda akanonotswa mukugamuchira marefu kana kuti zvikwereti zvakafanana. Vapinyi vangasaisa dzokero dzavo, vachiparira kusawirirana muGST mumicheto yegungwa uye vachivhara mano omutengi okutaura kuti ITC. Iyi inonzi "chikwereti chezvikwereti" uye yave iri nguva huru yokurwadziwa. Apo SME inobhadhara GST asi isingagoni kuidzosa pamitero inobudiswa, guta rake guru rinokandwa. Mabhizimisi ane micheto miduku, kunyange mavhiki mashomanene okudzokorodzwa kwemari anogona kuremadza. Maererano ne20222 eFondetics neSCEFUP, 60% yezvinetso zveSC.

Kushaya Ungwaru uye Kudzidzisa

Chikamu chinokosha cheSMEs dzeIndia dzinoshanda muchikamu cheSmes. Chikamu chedzidzo yetsika yakaganhurirwa mumitero. Varidzi vebhizimisi vakawanda (zvikurukuru mumitemo 2 nemumagiramu 3) kuti vanzwisise mifungo yakafanana nokudzokororwa, kuumba uye kunyora mari. Iyi misiyano yezivo yakatungamirira kukusarongeka kwemitemo, yakadai semitemo yeHSN, yakashaikwa nguva, kana kuti kundika kuyananisa mari. Hurumende yakawana migove yokuziva, inosvika mumaruwa nenharaunda dzemipamberi inopfupika inoramba ichiganhurirwa. Mitemo yemitemo yeGST inodzorwa nemiraunda yakawanda inova nezviratidzo.

Tapuro Pamasekete Chaiwo

Mamwe masumbu eSME akatapurwa zvisingaenzaniswi. Somuenzaniso, vagadziri vaduku vemicheka muGujarat neTamil Nadu vakatarisana newedzero huru yomutero pazvinhu zviri pakati, nepo nzvimbo SMEs dzakaona kudzongonyedzwa kwemitengo mitsva. Indasitorendi (yakadzongonyedzwa nezvokudya zviduku) nechinjo dzakawanda (kuvambira pa 5% pasina ITRARATC kusvikira ku 12% neITC, ipapo mwero wakaderedzwa). Chikamu chepurasitiki, kuvimba nezvinoiswa mumitengo yepepa, zvakasangana namagakava matsva. aya magiramuti ezvishanga maduku anoratidza kuti simba reGST haasati ari akafanana; zvinotsamira pachigadzirwa, mugovero, uye bhizimisi.

Vatungamiriri Vehurumende Kutsigira Mafuta

Ichiziva kurwadziwa kwacho, hurumende yacho yakaita kuti pave nezvirongwa zvakawanda zvokuyamura uye kuderedza kudhura kwemari inodiwa nemunhu anenge abvuma, kuvandudza kunwa, uye kuvaka simba rokuita zvinhu.

Kuparadza Mujinga Negadziriro Yokuronga

Mabhizimisi ane purofiti inodzorwa neagretateat anosvika 7640 lakhs (6820 lakhs nokuda kwemitengo chaiyo) anohesvurwa pakunyoresa kweGST. Ikoku kunobvumira micropus microplaints kurambira kunze kwemambure omutero chose chose, kuderedza mutoro wavo wokuzviisa pasi. Kune avo vane purofiti pakati pe 7620 lakhs na 761,5 croress, chirongwa chamagadziri chinopa mutero wakapfaviswa pamwero wakaderera (1% kuvatengesi, 6% nokuda kwavagadziri, 5% nokuda kwehoterasitorendi) nezvikwereti zviduku (kudzoka kumwe pazvina). Muna 20222, hurumende inopembedza chirongwa chokunyora mapepa, inobvumira mabasa okuchinja kusvika ku961050 kusvika kumuramura 6%.

Kuvirisa Kusina Kuoma: Kudzokera Makungwa nokuzvinetsa

Kurerutsa mutoro unopa mitero miduku, hurumende yakatanga chisarudzo chokudzosera chitsama chezvisarudzo chegore negore (QRMP) nokuda kwamabhizimisi ane purofiti 765. Muiyi gadziriro, vabhadhari vanogona kunyora purofiti yedanga rezvikamu zvina (GSTR-3B) ndokubhadhara mutero mwedzi uri wose kupfurikidza nechallan yakapfava (PMT-06). Kudzoka kwegore negore (GST-9) ndokwakasarudzwawose nokuda kwamabhizimisi anotendeudzira pasi pemanyuko. Mukuwedzera, kutanga kwe "dzokerero itsva" gadziriro inodzokororwa pasi pokupedzisira) kunovimbisa kudzoka kwomwedzi mumwe chete namapepa egore muteshi yemari yapamusoro kamwe chete.

Kufambira Mberi Nokurovedza

Hurumende dzeGST nehurumende dzakaita fambiro mberi huru mumarobhoti, magwenya, uye nzvimbo dzokubetsera. "GST Seva Kendra" nhano dzokutanga nzvimbo dzinoshandiswa kubhadharwa mumitengo mudzimbahwe roruwa umo SMEs dzaigona kuwana betsero nebetsero nokunyoresa nokunyora. Hurumende yakabudisawo purojeti yebetsero yapachena yapachena yakaita 1800-200 purogiramu yeGST MItra(a somhizha yavazivi vakarovedzwa avo vanogovera tsigiro yapachena kumabhizimisi maduku. Kupfuurirazve, Central Board of Inficence and Custom (CC) inobudia nguva dzose mirayiridzo yakapfava neMitezo mizhinji.

Nzvimbo Dzinochengeterwa Zviso Nemidziyo Yemagetsi

Kutaura nezvemijaho yemitemo, GSTN yakagadzira maappel einnivss tables (Innivseroverence Namba) uye kutevedza chaikoiko kwenguva. Gadziriro yokuzvinyima, pakutanga yakamanikidzirwa bedzi nokuda kwamabhizimisi makuru, yakawedzerwa zvishoma nezvishoma asi ichiri kubvisa maSME (nemibato panguva ino yemaresitores). Mabhizimisi maduku zvikuru (acheuka pasi pema 765 crores), hurumende yakabvumira "Inichoitiki" kubva kuvatengesi vakashasi vasina kunyorwa pasi pechidzokoro, kupfavisa mari.

Kuchinja Kwenguva Ichangobva Kupfuura: Vakadzi Vakanonoka uye Vamiririri Venyika

Muna 2023 na2024, hurumende yakagovera rusununguko runokosha kupfurikidza nokuderedza mitero yorusundo yokunonoka nokuda kwokuisa GSTR-4 (kudzosera ganhuriro) kubva 76200 pazuva kusvikira ku 7650 pazuva, nekepisi yakakomba. Mukuwedzera, chirongwa chokuregerera chakatangwa nokuda kwavateresi avo vakanga varonga pakudzosa dzorero, kuvabvumira kunyora mafaira pasina murango kana vakabhadhara mutero wakafanira. Iyi mirando yakabetsera vakawanda veSMEs kuita kuzviisa kwavo kwenguva dzose pasina reza inodzorwa.

Kuongorora Nyaya Nezvakakonzerwa Nemapoka Ezvitendero

Kuchinja chaiko kwenyika kweGST paSMEs kunogona kunzwisiswa nemienzaniso chaiyo:

  • Tradictioner: Iboka duku remagetsi muBhiwandi, Maharashtra, rine kudzoka kwe 765 lakhs, yakashuma kuderera kwe15% mukushanda mukuvakwa kwedzimbahwe mugore rokutanga reGST nemhaka yokuvhara ITC kubva kuvagoveri veruvara rusina kunyorwa. Zvisinei, pashure pokuchinjira kuva vatengesi nokushandisa chirongwa chokunyora, boka zvino rinofarikanya kunyungurira zviri nani uye mwero wemitero wakaderera kupfuura pasi petsika yekare yeVaT.
  • Businesi reRestautant: Iketani yeresitorendi yapakati yeBangalore, ine tsoro shanu dzemikoto inodzorwa netsoro yegore negore, pakutanga yakaparapatika nokuchinja kwemwero neITC. Pasi pe 5% GST (pasi pehurumende yeITC), ketani haingagoni kukumbira mari yechikwereti pamidziyo yomukicheni nemigove yokuchenesa, kukwidza ndyiko. Pashure pokunge hurumende yabvumira ITC pasi pemwero ye12% yeresitorendi, cheni yakawana kuti mwero mukuru neITC waIT waibetsera nokuda kwemitero yavo yedzimbahwe. Vaichinjira kugadziriro yenguva dzose uye 2% mumitero.
  • . Vatengesi vaduku panzvimbo dzezvikuva dzakadai seAmazon nePhrikkart vakatarisana nedenho yechienzi(GST inoda vatengesi vomusika kuunganidza mutero patsime (TCS) pa 1% (2% nokuda kwavapinyi vebasa). Iyi TCS inowana kuti mari inofambiswazve, uye maSMES akawanda akanga asina kudzoreswa nyore. Zvisinei, pashure pokunge vatambi veTCS vakabvumira zvikamu zvina zveTCS kuti zvitsaruso zvishaiswe zveTCS zvinounganidzwa zvamagetsi zvinotungamirira, zvichibudisa mutoro.

Chiono Chenguva Yemberi Nezvinorumbidzwa

Kutarira mberi, gadziriro yeGST ichapfuurira kushanduka - shanduka. Hurumende iri kufamba ichienda kugadziriro yokunzvera isina kutarisana zvizere nefora imwe inodzokerwa ("GST-2B" yakatoshandiswa nokuda kweyananiso). Nokuda kweSMEs, vandudziko dzinotevera dzinodenha:

  • Kubatanidzazve Kudzokera: Kusimbiswa kweGSTR-1, 2A, uye 3B mudzokero imwe, yeruzivo rwokuberekwa narwo nemashoko akatozara kwaizoderedza nhamburiko dzamaoko.
  • Nhengo dzeNhengo yeNhengo yeMutengo weTrusa yakawiriranwa: Tsika inofanira kuarovha mapepa uye kubudisa ITC yoga, ichidzivisa marock-inmont. Rubudiriro rwemisi ichangobva kupfuura iyi rwe "inloise system yedmission" runoratidza vimbiso.
  • Hurumende inofanira kubatira pamwe nesangano reindasitiri seFISHE naCII kutungamirira rovedzo yakavakirwa pabasa, zvikurukuru nokuda kwamabhizimisi maduku munharaunda isina kurongwa. Mavhidhiyo mumitauro yomunharaunda anogona kuparadzirwa kupfurikidza neAsSApp, chishandiso chinozivikanwa cheSME kurukurirano.
  • Chikumbaridzo Chakawanda Chokupa: Kukwidziridza mutambo wokunyora nokuda kwavagadziri kuva ne 762 crores (kubva pamacrores azvino 761.5) uye nokuda kwamasangano kusvikira ku 765 lakhs angapinza zvimwe zvishongo mugadziriro yakapfava zvikuru.
  • Grievance Redressal Cells: Sero reSME rakatsaurirwa mukati meGSTN kubata nhau dzemichina negakava nokukurumidza, nenguva yamavhiki maviri yokunyunyuta.

mhedziso

GST paIndian SMEs inhau yemativi maviri. Kune rumwe rutivi, mutero wakabudirira mukupfavisa mitero isina kunanga, uchigonesa zvikwereti zvemitero, uye kugadzira musika wakabatana unopa mabhizimisi maduku simba rokukwira kupfuura miganhu yenyika. Kune rumwe rutivi, kudzorwa kwokutanga, kudzongonyedzwa kwemari, uye kuoma kunopfuurira kwave kusingadzoreki kwemitero nemitengo yakaganhurirwa. Nhungadzo dzehurumende dzakaita segadziriro yokuumba, uye misasa yokuziva dzakaderedza marwadzo, asi rwendo rwacho rwapfuura kure. SMEs kuti rubudirire zvirokwazvo pasi peGST, vagadziri vemitemisi yemari vanofanira kupfuurira kuteerera kuzivisa, miitiro yakapfavisa, uye kuisa mari mumitengo. Netsigiro yerudyi, SMEsssSST inogona kuderedza kupfuudza upfumi hwekufambisa basa rokutyaira, asi zvinototodza kupfumisa kupfumisa kupfumisa kupfumisa kupfumisa upfumi kupfumisa kupfuudzo inopfumisa upfumi. Zvineri zvenyika zvose zvinotongedzero zvinotototototo kupfurikidza