Zvikamu zviduku zvebhizimisi zveIndia, zvinobatanidza microro, miduku, uye mitoro miduku, mibato yebhizimisi. Kuitwa kwemitengo yemibato yemibato yemari neMitengo inoshanda nesimba rebasa nokukura kwemari. Aya mabhizimisi, kubva muzvitoro zvomunharaunda yeKirina kusvikira kumasangano akakwirira okugadzira zvinhu, anoshanda mukati memitero inopesvedzera zvakananga kufambiswa kwavo, unyanzvi, uye mutoro wokutarisira. Kuitwa kweMabasa eProfesso neMabasa (GST) mu201717 ndiko kwakanga kuri kugadziridzwa kukurusa kukurusa kwenzvimbo inosimupindwa iyi mumakumi amakore. Kurutivi rwechinjo yemitero yakananga, semitero inodzorwa yemari uye mari yebhizimisi, gadziriro yenzvimbo yebhizimisi kuvandudza upfumi apo inodzorwa mitero. Zvisinei, rwendo rwakasiyana-zhinji rwemitero inodzo yemitero yakaitwa navanodzokoro yavose yavedza bhizimisi, bhizimisi rinova rinopfuutsa bhizimisi rinobudirira.

Nhambo yapamberi peNguva. Nzvimbo yazvino yeMitero

Kuti anzwisise simba razvino uno remitemo yemitero, munhu anofanira kutanga kunzwisisa mumvuri wayakatsiva. Pamberi paJuly 2017, mugadziri muduku muGujarat achitengesera mutengi muMaharashtra aifanira kufamba mumitero mizhinji yehurumende nepakati. Mari yeTsigi yoKuwedzera yaifanira kutengwa (VAT), Sales Taxis (CST), uye mabasa okubudisa mutengo wakaparira kuva nechero ye "mitero inodzorwa" yemitero, kudhura nokukwikwidza mari. Rutedzo rwemitero rwaidzo dzakada kudhura, kudingwa nemitemo mizhinji. Iyi gadziriro yakapunzi yakashaniswa yakaparira mutengo mukuru yemitero uye nzvimbo yakaorera mitero.

GST yakagadzirirwa kubvisa idzi mhinganidzo munheyo ye "Umwe Rudzi, Mutero mumwe". Nokuda kwamabhizimisi maduku, chipikirwa chakanga chakajeka: musika wakabatana, zvikwereti zvemitero zvisina mubatanidzwa (ITC), uye kuderedzwa kwomutoro wose. Hurumende yeGST yazvino inopa dziviriro dzinoverengeka chaidzo nokuda kwavabhadhari vaduku:

  • KUTSVARA: Mabhizimisi ane kukwirira kwapaR. 20 lakhs (R. 40 lakhs nokuda kwezvinhu mune dzimwe nyika) anosunungurwa pakunyoresa kweGST nemitoro yayo inowirirana.
  • Chirongwa cheChoumition Sound: Mabhizimisi maduku anooneka ane kuchinjika kweRs. 1,5 crore (zvinhu zvakanaka) neR. 50 lakhs (signes) anogona kusarudza nokuda kweCombice Scheme. Ikoku kunovabvumira kubhadhara chikamu chakati chepesero yavo semutero (1% yavagadziri, 6% nokuda kwevashandiri) uye kunyora bhadharo imwe yegore negore (GSSTR-4) nemiripo yose.

Kunyange zvazvo matanho aya achibatsira kuchengetedza zvinhu, vatengesi vemabhizimisi havagoni kutora mutero kuvatengi vavo kana kuti kukumbira kuti vatenge zvinhu zvavo, izvo zvinogona kuita kuti vasakwikwidzane mugadziriro yezvipo inodzorwa nevabhadhari vemitero yenguva dzose.

Mapoka Omutero Akananga Negadziriro Yemiitiro

Kupfuura GST, Income Tax Act inobatanidza gadziriro dzinoverengeka dzakagadzirirwa zvikurukuru kuderedza mutoro wokuteerera nomutero wemabhizimisi maduku. Chakatanhamara zvikurusa chaiwaya chirongwa chemitero inogamuchirwa pasi pe REFD 44AD.

Kupa Mitero Kusingachinji: Muchinji Wemitambo Nokuda Kwezvikepe Zviduku

Muchikamu 44AD, imwe femu yemapurofiti kana kuti mubatanidzwa wekushandira pamwe (kumwe kusava kuganhurirwa kwemibatanidzwa) nokuchinja kweR. 3 croress dzinogona kuzivisa mari pamwero unofungidzirwa we 6% yemari inoiswa mumitengo yemadhigirisi, kana kuti 8% yemitengo yose. Iyi gadziriro inobvisa kudikanwa kwokuchengeta mabhuku makuru eakaundi kana kuti kunzvera mutero pasi peChikamu 44AB. Nokuda kwomuri webhizimisi muduku anopfeka ngowani yemanai, mutarisiri wemari, uye mutengesi wemari panguva imwe cheteyo, uku kugadzirwa kunokosha. Gadziro dziripo pasi pe [FLT:] 44]

Kuchinja Mitero Nokutanga Kuchinjira

Kuderedzwa kwomwero wemitero yekambani ku 22% (kubatanidza bhaundiro nekesi) muna 2019 kwakanga kuri chiito chinokosha nokuda kwamakambani omumba. Zvisinei, mabhizimisi maduku akawanda anoshanda sezvikepe kana kuti zvibvumirano, umo mari inobhadharwa pamwero wemitero. mutsva wemitero nokuda kwavanhu vanopa mwero wakaderera asi vanoda vabhadhari kuti vatsayise mari zhinjisa, uko kwakasunda varidzi vazhinji vaduku vebhizimisi kudzosa mutero wavo.

Nokuda kwemibato mitsva neinonatsa, mhoteredzo yapamavambo ine zvikarakadzo zvakati zvemitero. Pasi pa ISATIS 80-IAC, kutanga kwemaidi eUPITI yakaumbwa pashure paApril 1, 2016, inogona kutora purofiti yemhindu dzayo dzamakore matatu dzakatevedzana. Ikoku kunogovera mari inotsigirwa mukukura kwapakuvamba kwakaderera. Kupfuvukirazve, , Angel gadziriro (kuwedzera) (kuwedzera) mutengo wezvikamu 56(2), iyo inogamuchirwa nokuwedzera kwemitero inogamuchirwa nomutengo wayo unoyera, yakabviswa mu 2024. Kuwedzera uku kudzodzodzodzo huru kuidzwa kwechitokero chikuru kuidzodzodzo kurudzi rwekukurudzira vanhu kumashure kworutyo.

Kufamba - famba uye Kuwana Musika

Chimwe chezvinhu zvakanaka zvikuru zvakabatanidzwa nemitero yemazuva ano kunyoreswa kwemari yeIndia.

  • Nhoroondo dzemitero dzinogovera kuchikwereti: Mabhangi namasangano ezvemari zvinovimba zvikuru neGST kudzoka nokuwana Mutero (ITR) kuti aone kufanira kwebhizimisi. Chinyorwa chemitero chinowirirana chinogovera musiyano wemari inooneka neinotevedzerwa, kuchikuita kuti kuve nyore zvikuru nokuda kwamabhizimisi maduku kuchengetedze mari inoshanda uye nguva inokwereteswa pasina kuvhotera. . [FT] REGeneral Aggator (A) pureji yemishoni yemitero inopazve iyi mitero kupfurikidza nokubvumira vakweretesi kuwana mazita emari zvakananga kubva kumitero.
  • Hurumende inoita kuti pave nePurocementment (GEM):[[FTM:1] Chikuva cheHurumende e-Musika (GEM), icho chinopfavisa kuwanikwa nedhipatimendi rehurumende, chinoraira kunyoresa kweGST. Ikoku kunovhura musika mukuru weMSMEs. Maererano nemashoko ehurumende, dzinopfuura 50% dzemitengo yetsika paGM inonzikwaniswa nevatengesi vaduku. Compliance nemitemo yemitero inoshandura zvakananga kushambadzwa kwemibatanidzwa yehurumende inobhadhara.
  • Inteni yeITC ITC: Tcheni yakachena yeITC itsoro yeGST. Kana iri bhizimisi duku rakanyoreswa, kutenga zvinhu zvisati zvanyorwa kuvatengesi vakanyoreswa kunovabvumira kutora GST sechikwereti pamitengo yavo inogadzirwa. Ikoku kunoderedza mutengo unoshanda wemichero uye kunodzivisa "cash nokutakura" mari umo zvinhu zvaitengwa navatengesi vasina mapepa.
  • .Legal Recouter for Refinicessd respecids: MSMOMADAAN SCHERAS inogovera mutengi une simba wemitemo kuti mabhizimisi maduku awane mari yaanofanira kuwana kubva kuvatengi. Kunyora nhau pasi peiyi gadziriro, mutengesi anofanira kunyoreswa pasi peMSME Ministry (Udyam Refication) uye nenzira yakanakisisa, ive GST. Mutengi anofanirwa kubhadhara mubereko mukuru pakunonoka kubhadharwa.

Mutoro Unopfuurira Nezvikero Zvinoyerera Zvemari

Pasinei zvapo nebetsero, kuremerwa kwemitero nokuda kwamabhizimisi maduku muIndia kunoramba kuri denho inokosha. Kuchinja kubva mugadziriro yakavakirwa papepa bedzi kuenda kugadziriro yedhigirii yakakwana, nepo ichishanda zvakanaka papepa, kwakaparira nhambo yokudzidza yakakwirira nokuda kwavaridzi vemabhizimisi vaduku vakawanda.

Kuoma Kunzwisisa Nokunetazve

Chikamu chokutanga cheGST chaida kuisa purofiti dzakawanda dzokudzosa mwedzi nomwedzi (GSTR-1 nokuda kwokutengesa, GSTR-3B nokuda kwokupfupikisa, uye GSTR-2 nokuda kwokutenga), kuchitungamirira kuchinoitika chinozivikanwa se "dzosera kuneta. Nepo hurumende yakapfavisa muitiro wacho munguva (kuderedza nhamba yemitero nendyiko inodzorwa neautoding respeciences), dzvinyiriro yemasherufu anowanzo. Mutengesi muduku kana mugadziri anowanzoshaiwa unyanzvi hwokuita kuti atarisire aya magadziro pasina betsero yokunze, anowedzera kundyiko yokushanda.

Dambudziko Rezvirongwa Zvisina Kutsarukana

Imwe yenhau dzinopfuurira zvikurusa mumiitiro yeGST i inobviswa gadziriro yebasa [ (IDS). Ikoku kunoitika apo mwero weGST pamanyuko (makwakwa) wakakwirira kupfuura mwero wemugadzirirwo wokupedzisira (mubatanidzwa). Somuenzaniso:

  • Mugadziri wemicheka anobhadhara 12% GST parunda yemupumburu (muchina unopinzwa) asi anobhadhara 5% GST pajira rokupedzisira (rakaiswa).
  • MUUNGANIRI wezvombo anobhadhara 18% GST pazvinhu zvinoumba asi chigadzirwa chokupedzisira chinokwezva 12% GST.

Muzvinoitika izvi, mabhizimisi anounganidza Iniversity Truth Crese (ITC) huru yaasingagoni kushandisa kubhadhara mutero webudisi. Nepo akakodzera nokuda kwechitsama cheITC chakaunganidzwa, muitiro wokutaura maredhiredhi eID ave achitambudzwa kare nezvinodikanwa zvenhau, kunonoka, uye kukakavadzana kwapamutemo. Ikoku nenzira inobudirira kunoisa chitsama chikuru chemari inoshanda, icho chiri dzvinyiriro huru pamabhizimisi maduku ane micheto yemhindu mishomanene.

Muuyo Wemari YemaTD

Mutero Wakapiwa paManyuko (TDS) pasi poKutora Mutero Anoshanda sechikamu chemitero yapamberi. Mabhizimisi maduku anogovera mabasa kana kuti kutengesa zvinhu kumakambani makuru namasangano ehurumende, TDS pesenti (pakati pe 194C, 194J, zvichingodaro) dzinogona kuvhara 1% kusvika ku 10% yomutengo wavo wemari. Nepo vanogona pakupedzisira kukumbira chikwereti cheTDS ichibvisa ITS, mukahanya pakati pomusi wemari yemari yabviswa namafuta echikwereti unogona kuparira kuyerera kwemari inopfumbarara. Mabhizimisi kazhinji kazhinji kazhinji kacho anofanira kumira kusvikira kumugumo wegore rokuyananisa nokutenga TS.

Simba Redzidziso Retsika Dzemutero

Kuchinja kunoita mitemo yemitero hakuna kufanana muzvinhu zvose zvipenyu nemhoteredzo yazvo zveMSME.

E-Commerce v. Brick-and-Mortar Retail

Vatengesi vaduku panzvimbo dzemitero vanotarisana nemhinganidzo dzakati. Pasi peGST, vatengesi vemongi vanodikanwa kuunganidza 1% TCS yakaunganidzwa paTsitsi (TCS) pamipiro yose yemambure yakaitwa muplatifomu yavo. Iyi TCS inoiswa nomushandisi (mr., Amazon, Phrackt) nehurumende, uye mutengesi anogona kuitaura sechikwereti. Nepo ikoku kuchivimbisa kubhadharwa kwemitero mumitengo yemitengo yemitengo, kunoparira mari inodzorwa nomutengesi, uyo anowana mari yakaderedzwa kubva kunzvimbo. Vatengesi vaduku vanoshanda pamicheto micheto miduku, vanotarisira iyi 1% TCS pamwe chete nedzimwe ndyiko dzemitengo dzebasa vanosano.

Mavambo Nezviumbwa Zvapakuvamba

Kupfuura Angel Tax Discrect, kutanga kunotapurwa zvikuru nokubatwa kwomutero kwe Employee Stock Parames Games (]. Nokuda kwemari yakaiswa pakutanga, kupa zvisarudzo zvemasheya inzira yokukwezva nayo tarenda rapamusoro pasina mari inodzorwa. Kubhadharwa kwomutero weESOP sechinesei panguva yokurovedza muviri (uye gare gare semibairo huru pakutengeswa) kunoparira mutero womushandi kunyange vasati vawana mari mugoverano. Zvikarakadzo zvemisi ichangobva kupfuura iyi mitero inosarira. Zvikarakadzo zvemari zvinopfuurwa zvinopfuurwa zvinova zvakaoma.

Kugadzira zvinhu muUniversity v.

Vagadziri vaduku vanotapurwa zvikuru nokuwanika uye kuva nyore kwokukumbira Iniversite yeTrust pazvinhu zvisati zvagadzirwa uye zvinhu zvine mari. Vatarisiri vebasa, kuno rumwe rutivi, vanoitira hanya zvikuru mwero yeTDS pamarivoi avo. Kuparadzana mumwero yegadziriro dzekunyora yeGST (1% nokuda kwavanogadzira. 6% nokuda kwavagadziri vebasa) kunotapurawo chisarudzo kana kusarudza chirongwa chakapfavara.

Mapu Yenguva Yemberi: Kutsiga uye Mafambiro Akaitwa Kuti Ave Akapfava

Kuti mitemo yemitero itsigire mamiriro ezvinhu ebhizimisi maduku, kunatsiridzwa kunopfuurira kuri madikanwa.

Kudzoka Kwakaita 3,0

Dare reGST rave richishandira kudzosera kufomu rimwe, rakapfaviswa. Vavariro ndeyokubva pamichina inoshandiswa kunyora michina yakawanda (GST-1, 3B, 9C) kuenda kugadziriro umo mubhadhari anogona kunyora mutero kudzoka kunobatanidza kutengesa, kutenga, uye kubhadhara udzame. Kubudirira kwegadziriro itsva yokudzosa inotsamira paruzivo rwokugadzira zvinhu rwakasimba uye wirirano youshamwari hunoderedza ngozi yezvikanganiso.

Kuitwa Kwomuitiro Unodeya Kutaurwa

Chinjo yenguva dzose kumwero wemitero, misi yatarwa, uye purogiramu dzinotevedzerwa dzinoparira mhoteredzo yokusava nechokwadi. Mabhizimisi maduku anoparapatika kuita kuisa mari yenhambo refu nezvisarudzo apo nzvimbo yomutero inenge ichichinja nguva dzose. Hurumende yemitero inodeya kuzivikanwa, nechinjo dzinoziviswa zvakanaka pachine nguva mberi uye dzinoitwa bedzi pashure pokubvunza zvakakwana nesangano reMSME, inoda kuoma.

Ruzivo Rwokugadzira Zvinhu Rwokushandisa Kufambisa

Ruzivo rwokugadzirwa kwezvinhu ndirwo runoita kuti pave nemhesano huru. Kukumbira kwehurumende nokuda kwokutenga B2B kuri kutotanga mashoko enguva chaiyoiyo anogona kubetsera mabhizimisi kudzora ITC yawo zviri nani. AA (Nhau yeAggregitor) chirongwa chedare [ inovimbisa kuchinja kusvika kwechikwereti nokubvumira vakweretesi kukwevesa mutero uye mapepa emari zvakananga, kuderedza mapepa nokuda kwokukumbira mari.

Dzidzo Yakawedzerwa Nokuwedzera

Mitemo yemitero inoshanda bedzi sokuitwa kwayo. Varidzi vebhizimisi vaduku vazhinji muTier 2 neTier 3 havagoni kuwana masangano emitero akakwaniriswa. Hurumende, mukubatira pamwe nemitumbi yeindasitiri seFISHE neCII, inogona kuwedzera kuiswa kwemitengo yerovedzo yomutauro womunzvimbomo. Vabatsiri vemitemo naziviso yakapfava ideredzei "chityiso" chinowirirana nokuteerera mutero. Zvirongwa zvokurovedza pakudzosera pamitero yokutanga inoshandiswa neapps zvinogona kusimbisa vazvitoro kuti vabate nokuteerera kwavo pasina kutsamira.

mhedziso

Kuchinja kwemitemo yemitero panzvimbo yebhizimisi duku reIndia kwakakura uye kune mvumo mbiri. Kune rumwe rutivi, kuchinja kuenda kugadziriro yeGST uye kubatanidzwa kwemitero yakananga mumativi se 44 AD zvakawedzera kujeka, kugadziridzwa kwoupfumi, uye kuzarura mukana wokuenda kumisika yakadai seGM uye chikwereti chepamutemo. Kune rumwe rutivi, zvinetso zvinopfuurira zvokunzwa kuneta, chirongwa chebasa chakabatanidzwa, uye kufambiswa kwemari kunowirirana neTDS/TCS zvinopfuurira kuderedza kushanda kweboka ramamiriyoni avaridzi vaduku.

Kuti zvinhu zvipenyu zvibudirire zvechokwadi, kuisa pfungwa panzvimbo pokungounganidza mari yokuvakira mitero. Kugadzirwa kwemitero kunoramba kuchiitika, kugadziriswa kwegadziriro dzakasimba dzeruzivo rwokugadzira zvinhu, uye kubvunza kwechokwadi ndezvishongo zvinodiwa kuti pave nechokwadi chokuti mitemo yemitero inoshanda sechinhu chinobatsira kukura panzvimbo pokushandisa simba remabhizimisi maduku eIndia. Rwendo kubva kupuranga renyika inotera yakaoma kuidzika kuhurumende yemazuva ano, inoshanda zvinofambira mberi, uye rutivi rwayo runotevera ruchasarudza utano hwemari yeIndia.