Imeko-bume encinane yeshishini yaseIndiya, equka i-6.3 crore micro, encinane, kunye nomthwalo wolawulo. Ukuphunyezwa kwe-MSMES (GST) kuyi-injini enamandla yomsebenzi nokukhula kwezoqoqosho. La mashishini, ukusuka kwindawo yokugcina i-kirana ukuya kwiyunithi ephezulu yokuyila, esebenza kwisakhiwo esinempembelelo ngqo ekuhambeni kwayo ngemali, ubuchule bokulawula, kunye nomthwalo wolawulo. Ukuphunyezwa kweZibonelelo lweZibonelelo zemali (GST) ngo-201717 kwaba yeyona ndlela ibalulekileyo yokulungisa indalo ukutshabalalisa le meko-mezulu emashumini eminyaka. Ngokujikeleza kotshintsho kwimibathotho ecacileyo, njengerhafuthelo ecacileyo kunye nomgangatho ophezulu werhafuthezo, inkqubo yelizwe lokulungisa inkciso ngexesha elifanelekileyo lorhwebo, ukukhuthaza ukuthoba umthwalo. Noko ke, uhambo olusuka kwinkqubo yerhafuthene yerha, ukukhuthaza ukusetyenziswa kwemali, inteleko ephambili, intengo yezo zemali, kunye nezama ingeniso ephambili, ishishini eliphambili, ishishini eliphambili, eliphambili, eli

Umhlaba wangoku werhafu

Ukuxabisa impembelelo yangoku yeenkqubo zerhafu, umntu kufuneka kuqala aqonde isithunzi azithathele indawo. Ngaphambi koJulayi 2017, umenzi omncinci eGujarat ethengisa kumthengi eMaharashtra kwafuneka ahambe ngethala leencwadi zemali nerhafu ezisembindini. Ixabiso leTsitho Edityanisiweyo (VAT), i-Anters yeSithilikethi yerhafu (CST), kunye nemisebenzi yokukhupha iziphumo ezibini zabangela iziphumo ezibi zerhafu, ukunyusa irhafu, ukukhuphisa nokukhuphisana. Urhwebo lwangaphakathi lwafuna ii-'astiki kunye nemithetho emininzi. Le nkqubo yahlukeneyo yadala iindleko eziphezulu zokuthobela irhafuzelo kunye nomhlaba ochumayo wokuphepha irhafunxa.

I-GST yenzelwe ukuchitha le miqobo phantsi komgaqo othi "Uhlanga olunye, Irhafu enye". Kumashishini amancinane, isithembiso sasicacile: intengiso edityanisiweyo, iityala lerhafu (ITC) ezingenamthungo, kunye nonciphiso kumthwalo werhafu okhoyo. Urhulumente wangoku we-GST unika inqanda ezininzi ngokukhethekileyo kubahlawuleli-mali abancinane:

  • Ukukhulula: Amashishini ajikele phezulu kwiRs. 20 lakhs (R. 40 lakhs yempahla kwamanye amazwe) akhululekile kwirejista yeGST kunye nemithwalo yayo enxulumeneyo.
  • [[FLT: 0] Udweliso lokwenziwa kwemiqathango: Amashishini amancinci anokujika anyukele kwiRs. 1,5 crore (izinto ezintle) ne Rs. 50 lakhs (iincopho) zingakhetha iChomissing Scheme. Oku kubavumela ukuba bahlawule ipesenti emiselweyo yokujika kwabo njengerhafu (iipesenti ezi-1 kwabenzi, 6% yabanikezeli benkonzo) kwaye bafake ifayile yembuyekezo enye yonyaka (GSSTR-4) ngentlawulo lwekota.

Ngelixesha la manyathelo enikezela ngokhuseleko, iintambo zorhwebo zibalulekile. Abathengisi borhwebo abanakuqokelela irhafu kubathengi babo okanye bathi batyala irhafu yerhafu yengeniso kwintengo yabo, enokubabangela banciphise kwitsheyina lokunikezela elilawulwa ngabaqeshi berhafu abathe rhoqo.

Iintlawulo zerhafu Ngqolo kunye necandelo leMSME

Ngaphaya kwe-GST, uMthetho weTaxi yeMali engenisayo uquka amalungiselelo aliqela alungiselelwe ukunciphisa ukuthotyelwa komthwalo kunye netyala lerhafu kumashishini amancinci. Eyona iphambili kwezi yinkqubo yerhafu ebhatalwayo phantsi .

Ubhatalo olubalulekileyo: Umtshintshi Womdlalo Wesithinteli Soqhagamshelwano Sobuncinane

Phantsi kweCandelo 44AD, inkampani efumana ii-akhawunti okanye inkampani encedisanayo (enye engeneli nje ityala elisikelweyo) ngokujikela kwiRs. 3 ii-crores zingavakalisa ingeniso ngesantya esithelekelelwayo se 6% yezitishi ngomlinganiselo wamanani, okanye isi-8% yokujika ngokupheleleyo. Eli lungiselelo liphelisa imfuneko yokugcina iincwadi ezininzi ze-akhawunti okanye ukuhlawula irhafu phantsi kwecandelo 44AB. Kumnini weshishini omncinci onxiba izigcina iingubo zomphathi, umgcini-mali, kunye nomthengisi-mali ngexesha elinye, oku kuxabisekile. Amalungiselelo afanayo akhoyo phantsi komsebenzi [[FLT:[0]] [AFLD]] 44 [FLT] [FL:]] [12]

Utshintsho Lwerhafu Notshintsho Lwamazibulo

Unciphiso kumlinganiselo werhafu yenkampani kwi 22% (kuquka irhafu ne-cess) ngo-2019 yayingumsebenzi obalulekileyo kwiinkampani zasekhaya. Noko ke, amashishini amancinane amaninzi asebenza njengeenqanawa ezihamba phambili okanye amaqabane, apho ingeniso ihlawulwa kwixabiso le-creente nganye. urhulumente omtsha werhafu kubantu ngabanye] unika isantya esiphantsi kodwa ufuna abahlawuleli belahleko, nto leyo ebangele ukuba abanini beshishini abaninzi baphinde bahlawule irhafuthe ngenkathalo yabo.

Ukusungula nokuzinzisa amashishini, isiqalo semekobume yendalo sinezihlomelo ezithile zerhafu. Ngaphantsi Ukuququzelela 80-IAC, i- DPIT iqala ngokungaziwayo emva koAprili 1, 2016, ingathatha isinyusi sengeniso yayo eseleyo iminyaka emithathu elandelelanayo, iphuma kwisiqobo seminyaka elishumi. Oku kunika inkxaso yemali eninzi ngexesha lokukhula okungacacangahambiyo. Ngaphezu koko, i-Antacki ye-ANTBHAS ilungiselelo lokunika (uthulo 56(2), (ivib), elithelekisa irhafu) efunyenwe kumaxabiso aphezulu e-makentelini e-eventini yorhwebo, ikhutshwe ngokusemthethweni kwi-2024. Oku kuhla oku kunyuselwa koongezwa kwe-veyi-ethematikethi enkulu ye-omati yoloyiko kumntu ophambili emva koloyiko.

Ukwenziwa kobuchule bokuqhuba kunye nokufumaneka korhwebo

Enye yezona ziphumo zibalulekileyo zemigaqo-nkqubo yerhafu yale mihla kukubhaliswa kwezoqoqosho lwamaIndiya. Ukubhaliswa kweGST akuseluxwebhu nje lokuthobela irhafu; yipassport ukuya kumarike asemthethweni.

  • [[NTL: 0] Ingxelo engaguqukiyo yeerejista zerhafu inika ityala: Iibhanki kunye namaqumrhu emali ngoku axhomekeke kakhulu kwiGST ibuya kwaye ingenisa irhafu ibuya kwakhona (ITRS) ukuvavanya ukufaneleka kwetyala leshishini. Ingxelo engaguqukiyo yeerhafu inika ulwaleko olucacileyo noluqinisekisiweyo lwemali, iyenza ibe lula kakhulu kumashishini amancinci ukukhusela ikomkhulu lokusebenza kunye namatyala ngaphandle kokubolekisa. Aggate (A) ucwangciso lwesakhiwo serhafuli luthelekisa oku ngokuvumela ababoleki bemali ukuba bafumane ulwazi lwemali ngqo kwirhafu.
  • Isivumelwano sokulungisa iprojekthi (GEM):[[FTLT:1] Iqonga likaRhulumente i-e-MMCS (GEM), elivumela ukufunyanwa ngamasebe karhulumente, ligunyazisa ubhaliso lwe GST. Oku kuvula intengiso enkulu yeMSMEs. Ngokwe-data karhulumente, ngaphezu kwama-50% onke amaxabiso omyalelo kwi-GM kubekwe kubathengiselwana abancinane. Uquluko lwerhafu luguqulela ngokuthe ngqo ukufezekisa izivumelwano zikarhulumente ezihlawula imali.
  • [[FLT: 0] Ityala lerhafu lempuku (ITC) I-Mechanic: Itsheyina elicocekileyo le-ITC yilinchpin yesixokelelwano se-GST. Kwishishini elibhalisiweyo, ukuthenga izinto ezingasetyenziswanga kubathengisi ababhalisiweyo kubenza bafumane i-GST ityala ngokuchasene nemveliso yabo ye-GST. Oku kunciphisa ixabiso elisebenzayo legalelo kwaye kudima i-"cash kunye nokuthwala" uqoqosho apho izinto zazithengwa khona kubathengisi abangabhaliswanga zingeniselwanga zingeniso.
  • [[NTL: 0] Imali ebhatalayo kwixa elibekiweyo: I-MSME Samadhaan Scheme inika udweliso olunamandla olusemthethweni lwendlela yokuba amashishini amancinci afumaneke kwimfuno yabathengi. Ukufakela phantsi kwale nkqubo, umnikezi kufuneka abhaliswe phantsi koMSME (Ubhaliso lobulungiseleli) kwaye ngokufanelekileyo, abe yi-GST-feance. Umthengi ufanele ukuhlawula inzala kwisantya esiphezulu semali ehlawulwayo.

Ukuzibhokoxa Nokuhamba Kwemali Ngokuqhubekayo

Nakubeni ziluncedo, ubunzima bokuthotyelwa kwerhafu kumashishini amancinane eIndiya buselucelomngeni olubalulekileyo. Ukusuka kwinkqubo esekelwe kumaphepha kuya kusuka kwinkqubo yefomati epheleleyo, ngoxa isebenza kakuhle ephepheni, kuye kwabangela ukuthambeka kwemfundo kumnini-mashishini omncinane.

Ukuntsonkotha Nokubuya Nokudinwa

Isigaba sokuqala se-GST sasifuna ukuqokelela iziphinda-phindo ezininzi nyanga nganye (i-GSTR-1 ukuthengisa, GSTR-3B ukushwankathela, ne-GSTR-2 yokuthenga), ikhokelela kwisiganeko esaziwa njenge "buyisela ukudinwa". Ngoxa urhulumente eye wenza lula inkqubo (ukunciphisa inani lezihlaziyo kunye nokuzitshintshwa kwe-autotions ngokungqinelana), uxinzelelo lwemibhobho ehlala ihleli. Umthengi okanye umenzi omncinci usoloko engekho kwimisebenzi ekwindlu yocalulo ukuze alawule olu manyano ngaphandle koncedo lwangaphandle, ukongeza kwiindleko zokusebenza.

Ingxaki Yemisebenzi Eguquliweyo

Enye yezona ngxaki zingapheliyo kwinkqubo ye GST isakhiwo somsebenzi esikhutshelweyo (IDS). Oku kwenzeka xa isantya seGST kwigalelo (izixhobo zolwaleko) siphezulu kunesantya kwimveliso yokugqibela (iziphumo). Umzekelo:

  • Umenzi wemisonto uhlawula i12% GST kwiwulu eyenziwe ngemipu (ingeniso) kodwa ubiza i-5% GST kwilaphu lokugqibela (imveliso).
  • I-IRCR ihlawula i-18% GST kwii-asethi kodwa imveliso yokugqibela itsala i-12% GST.

Kwezi meko, amashishini aqokelela ityala lerhafu elikhulu leMangeno eliNgenisiweyo (ITC) angenakulisebenzisa ukuhlawula irhafu yemveliso. Ngexa bekufanelekele ukuhlaliswa kwe-ITC eqokeleliweyo, inkqubo yokubiza ii-IDS ixakelwe ngokwembali zizinto ezifunekayo, ukulibaziseka, kunye neempikiswano ezisemthethweni. Oku kuphumelela kuthintela umthamo omkhulu wokusebenza kwikomkhulu, elingumsebenzi onzima kwishishini elincinane elinengeniso encinci.

Impembelelo yokuhamba kwemali yeTDS

Irhafu Enikwe kuMthombo (TDS) phantsi koMthetho weMali yeTraxisi esebenza njengendawo yokuqokelela irhafu. Amashishini amancinane anika iinkonzo okanye athengisela iimpahla iinkampani ezinkulu kunye namalungiselelo karhulumente, iTDS izincopho (phakathi kwecandelo 194C, 194J, 194J, njl.njl.) angabophelela 1% ukuya kwi-10% yexabiso lawo lerhafu. Ngelixa ekugqibeleni anokuthi ancome le TDS xa efaka i-TS yawo yonyaka, umsantsa phakathi komhla wencopho kunye nemali ehlawulwayo ungenza ukurhoxisana okubalulekileyo. Ishishini asoloko kufuneka alinde de kube sekupheleni konyaka wokudityaniswa nokuzinyolwa kweTS.

Impembelelo esesikweni yerhafu

Impembelelo yemigaqo-nkqubo yerhafu ayifani kuyo yonke iMSME.

I-E-Commerce vs. Brick- kunye-Mortar Retail

Abathengisi abancinane kwiqonga le-e-commerce bajongene nemiqobo yerhafu ekhethekileyo. Phantsi kwe-GST, abasebenzi be-commerce bayafuneka ukuqokelela i-1% yerhafu eqokelelwe kuMthombo (TCS) kuzo zonke iimpahla zenethi ezenziwe ngeplatfomu. Eli xabiso le-TCS ligcinwa ngumsebenzisi (umz., i-Amazon, i-Phrankt) norhulumente, kwaye umthengisi ungayibiza njengetyala. Ngoxa oku kuqinisekisa ukuthengwa kwerhafu kwixabiso lamanani, kubangela intengiso yemali efunyenweyo yomthengisi, ofumana intlawulo olunciphiswe ngaphandle kweqonga elincinane.

Iintlawulo

Ngaphaya kweNtloko yoLawulo lweTshenxiso, isiqalo sinovelwano oluphezulu kukuphathwa kwerhafu ye- Employee Stock Part Programmes ([FLTPs]]. ] kwimali eqalayo, ukunikezela iinketho zesitokhwe yindlela yokutsala italente ephezulu ngaphandle kwemali ekhawulezileyo. Ukuhlawulwa kwe-ESOP njenge-perquite ngexesha lokuzilolonga (futhi kamva njengengeniso yekomkhulu ethengiswayo) kubangela ityala lerhafuthelo lomqeshinawo nangaphambi kokuba bafumane imali emacaleni. Izicelo zakutshanje zinenjongo zokwenza umbangozo ngaphandle kwemali ekhoyo.

Ukusebenzisa iinkonzo

Abenzi abancinane bachatshazelwa kakhulu bubukho kunye nokulula kokubiza ityala lerhafu eliNgenisiweyo kwimichako ekrwada nakwimpahla yamatyala. Abanikezi benkonzo, kwelinye icala, baxhalabele kakhulu amaqondo eTDS kwi-invoice zabo. Umahluko kwinani lodweliso lwe GST (1% kubenzi b. 6% kubanikezeli benkonzo) ukwachaphazela isigqibo sokuba ngabakhetha ubucebi obulula.

Imaphu Yexesha Elizayo: Ukuzinza Neenkqubo Ezilula

Ukuze iinkqubo zerhafu zilungelelanise ngokwenene imeko-bume encinane yeshishini, kufuneka ulungiso oluqhubekayo. Inkcazo kufuneka ibe kukuzinza, ulwaneliseko, nokunyanzelisa ulwazelelelo.

Ubuyelo olumanyeneyo lweGST 3.0

IBhunga le-GST belisebenza ngakwindlela yokubuyela enye, eyenziwe lula. Injongo kukususa kwimodeli yesatifiketi esininzi (GST-1, 3B, 9C) ukuya kwindlela apho umhlawula irhafu angafaka khona enye ibuyisela equka ukuthengisa, ukuthenga, kunye nokuhlawula iinkcukacha. Impumelelo yenkqubo yokubuyisa okutsha ixhomekeke kubugcisa obunamandla kunye nemidibaniso yobuhlobo obunciphisa ubungozi beempazamo.

Ukwenziwa Komgaqo-nkqubo Onokuqikelelwa

Utshintsho oluqhubekayo kwirhafu, imihla elindelekileyo, kunye nefom esetyenziswayo yenza imeko engaqinisekiyo. Amashishini amancinane atsala nzima ukwenza utyalo-mali lwexesha elide kunye nezigqibo zokuhlahlela irhafu xa indawo iqhubeka iguquka. Ulawulo lwerhafu oluthe lqinisekiswe, olubhengezwa kakuhle ngaphambili luze luqhutywe kuphela emva kokuthethana ngokucokisekileyo neembutho zeMSME, lubalulekile.

Ubuxhakaxhaka bobuxhaka boncedo lokukhupha

Ubuxhakaxhaka bungumlingani omkhulu. Uqhutyelwano lukarhulumente lokuguqula i-e-intengiso ye-B2B sele ivelisa ugcino-lwazi lokwenene lwexesha olunokunceda amashishini alawule i-ITC yawo ngcono. AA (i-APURR) isakhelo solawulo [ ithembisa ukutshintsha ufikelelo lwetyala ngokuvumela abobolekisayo ukuba batsale irhafu kunye nogcino-data lwemali ngqo, ukunciphisa amaphepha-ofisi ukwenzela iizicelo zokubolekisa.

Imfundo Enyusiweyo

Iinkqubo zerhafu zisebenza kuphela njengoko zizalisekiswa. Abanini-mashishini abaninzi abancinane kwi-Tier 2 ne-Tier 3 basemadolobheni abangakwazi ukufikelela kwiingcaphephe zerhafu ezifanelekileyo. Urhulumente, ngokunxulumene nemizimba yamashishini njenge-FISHE ne-CII, anganyusa utyalo lweenkqubo zoqeqesho lolwimi lobulali. Ii-galelo olusezantsi kunye nesaziso esilula sinokuyinciphisa "ingxaki yokoyika" enxulumene nokuthobela irhafu. Iinkqubo zoqeqesho kwi-apps ezisisiseko zokubuyisa irhafumss zinokunika amandla abathengisiphatha ukuthobela kwabo ngaphandle kokuxhomekeka.

Isiphelo

Impembelelo yemigaqo-nkqubo yerhafu kwimeko-bume yeshishini encinane yaseIndiya inzulu kwaye iphindwa kabini. Kwesinye isandla, ukuguqukela kulwakhiwo oludityanisiweyo lweGST kunye nokukhutshwa kwerhafu ngqo ngaphantsi kwamacandelo afana no-444 AD kwandisa ukubonakala, ukwenziwa kwezoqoqosho, kwaye kuvulwe ukufikelela kwiimarike ezifana neGM kunye netyala elisemthethweni. Kwesinye isandla, ucelomngeni oluzingisileyo lokudinwa, ukwenziwa komsebenzi okhutshelweyo, kunye nokurhoxiswa kwemali okunxulumene neTDS/TCS kuyaqhubeka kukhutha ububanzi beqela elisebenzayo lezigidi zabanini abancinane.

Ukuze imekobume iqhubeke, kufuneka kujoliswe ingqalelo ekuqokeleleni ingeniso eninzi ukuya ekwakheni irhafu. Ukwenziwa kwemigaqo eqhubekayo, ukuqinisekiswa, ukusetyenziswa kwezixhobo zobugcisa ezomeleleyo, kunye nokukhangelwa kwezokwenyaniso zintsika ezifunekayo ukuqinisekisa ukuba imigaqo-nkqubo yerhafu isebenza njengesixhobo sokukhula kunokuba itsale amandla amashishini amancinane aseIndiya. Uhambo ukusuka kwisakhiwo serhafu esintsonkothileyo serhafu ukuya kulawulo lwangoku, ulawulo lwamanani oluxhasayo luya kuqhubeka, kwaye icandelo layo elilandelayo liya kugqiba impilo ye-injini yezoqoqosho enzima yaseIndiya.