Imvukelo Yerhafu: Indlela Iimpahla Neenkonzo Eziyifaksi (GST) Ekwakuyiyo

NgoJulayi 1, 2017, i-Indiya yaqalisa uvavanyo lwayo lwemali olunemanyumnyezi ukususela ekuzimeleni: ukuqengqeleka kweMali neNkonzo (GST). Eli candelo linye lomthetho alizange litshintshe nje irhafu ehlawulwayo, kwaye laphinda layitshintsha yonke irhafu yezorhwebo lwamaIndiya. Ngokubeka phantsi kweshumi elinesibini eliphakathi kunye norhulumente libiza irhafu enye edityanisiweyo, i-GST ijolise ekupheliseni ukurhoxa irhafu yerhafu ekwindleko-ie-irhafu eninzi nengakhuphiswanga. Ngaphezu kweminyaka emithandathu ekhuphiswaneni yayo, iyabonakala kuyo yonke indawo: ukusuka kwindlela encinane yentengiso ebuyisela ngayo intengo yezizwe ngezizwe jikelele kwimidangalo yayo.

Yintoni Ngokwenene Irhafu neenkonzo (GST)?

Embindini wayo, i-GST ingumsebenzi obanzi, irhafu esekelwe kwindawo efunekayo kwixabiso ngalinye longezwa kwetsheyina elikuwo. Ngokungafaniyo nenkqubo yangaphambili apho irhafu yayinqwanqwa khona kwiqonga ngalinye ngaphandle kwetyala lerhafu ehlawulwayo, i-GST ivumela amashishini ukuba afune ityala lerhafu asele eyihlawule kwiinguqu. Oku kuphelisa iziphumo zecascadived enkcitho" . Ngokungafaniyo nenkqubo yangaphambili yokwenza ukuba iimpahla zaseIndiya zingahlawulwa kwimali engaphakathi kunye nasemhlabeni wonke.

Isehlo se-GST sihlula ingqokelela yerhafu ibe ngamalungu amathathu akhoyo:

  • [[UMTL:0] I-GST (CGST) – ibotshwa ngurhulumente we-Union kwimveliso yombuso wengingqi.
  • Imo ye-GST (SGST)[FLT] - ibotshwa ngurhulumente worhulumente kwintengiselwano efanayo ye-tra-state.
  • I-GST edityanisiweyo – ibotshwa nguMbindi kwinkxaso yelizwe, esasazwa kamva kwindawo efikelwa kuyo.

Iimpahla kunye neenkonzo zibekwe phantsi komnye weminye yeminyinge yemilinganiso emihlanu: 0% (izinto ezibalulekileyo ezifana nokutya okungafundwanga), 5%, 12%, 18%, kunye ne 28% (impahla ezixhotyisiweyo), kunye neefatyi ezibekwe kwizinto zesono ezifana necuba kunye neziselo ezinyibilikisiweyo. Lo mlinganiso, ngeli xesha ugxekwa ngokuntsonkothileyo, waba kukuzivumelanisa ngokobuqu ukulungelelanisa ingeniso nerhafu eqhubekayo. IBhunga le-GST, iqumrhu lequ lesizwe eliyila i- Union kunye nabaphathi bezemali yezemali, liyaqhubeka lilungisa lamanani ngentlanganiso zexesha.

Kwinkcukacha zocalulo lwesantya seGST nemithetho, umphathi osemthethweni I-Indian GST portal ishiyeka iyicebo eliqinisekileyo.

Indlela Ebuguqule Ngayo Urhwebo LwamaIndiya

Utshintsho olwenziwa yi-GST asilo procedual kuphela --isakhiwo. Ngasezantsi kukho iindlela ezingundoqo apho utshintsho lwerhafu lulungisa khona indlela ishishini eliqhutywa ngayo eIndiya.

1. Ukhuthazo olugqibeleleyo lokwandiswa kwerhafu engangqalanga

Phambi kwe-GST, iimpahla zeshishini ezinyakazisayo ukusuka eMaharashtra ukuya e-Uttar Pradesh kwafuneka zidibane ne-AV esembindini, irhafu yokungena, irhafu yobunewunewu, irhafu, kunye nokuthenga irhafu. /irhafu nganye ngokubhalisa kwayo, ukubuya, nokuthobela ikhalenda. Ama-ogs abeka irhafu emideni, ukwenza ii-stecks ezinokuthi zilibazise iiroli ze-oyile kangangeeyure ezingamashumi amabini anesine. I-GST i-ST i-patro, ifomu enye edityani epheleleyo (GSTRS-1, GST-3B), kunye nesinye semityani eqhelekileyo sokusebenza. Inani lemithetho yemithetho ethe ngqo yerhafu ehla ukusuka kunyaka ngamnye ukuya kumashumi amabini ane ane, ukujika kweminyazanya kwe-okanye ngonyaka ngonyaka (ngeenyanga okanye kunyaka omnye).

2. Ukususwa kwerhafu ehlasimlisiweyo nokuhamba okukhululekileyo kwetyala lerhafu legalelo

Enye yezona zinto ziphambili eziphumelelayo ze GST kukufumaneka kongenamthungo Ityala Lerhafu ngokuvumela irhafu ehlawulwa kwisigaba ngasinye . Phantsi kolawulo lwakudala, umenzi ohlawulela izinto ezingalungiswanga akanakuyiphelisa into yokuba xa ethengisa i-VAT egqityiweyo. Iinkonzo zijongene nengxaki efanayo. I-GST yaphula eli tyala ngokuvumela zonke iirhafu ezihlawulwayo kwisigaba ngasinye, kwaye umniki-mali ufake imbuyekezo kwaye umnikazi akagcini nje kuphela umthwalo osebenzayo werhafu kodwa wenza umxokelelwano ongaphezulu kwerhafu. Kodwa, kwakhona yadala isikhuthazo esinamandla ukwenzela amashishini ukuba aqhubane kuphela abathengisa ii-marketles, ngokungeyiding , ngokungeyokukhuselwa ngokufihlakeleyo kwerhafu eqele mhlaba.

3. IDawn Entsha Yorhwebo LwaseInterstate Neyobugcisa

Ukususwa kwemida yovavanyo lwemida yelizwe mhlawumbi yayilutshintsho olubonakalayo. Ilori eyakhe yajongana neendawo ezilishumi elinesibini phakathi kwe Delhi neMumbai ngoku ihamba ngaphandle komchaphazeli ophumleyo nolubuyisela ubuchule. Ixesha eligciniweyo linciphisa amaxabiso ee-logics ngokuqikelelwa 5-8% kwiminyaka yokuqala, ngokoqikelelo lwezoshishino. Indlela ye-E- Way Bill, efuna uxwebhu lwe-elektrogram kwintshukumo yoncedo olufanelekileyo 7650 000, ngokuqhubekayo inkqubo. Olu manyano lwakhuthaza iinkampani ukuba zifake iimpahla, zishenxise ukusuka kwimibhobho yombuso ukuya ku "mama" kwindawo yokugcina impahla yengingqi. Ngexesha lokuqala, i-Indian yasebenza kubomi obusebenzayo kune-onobugronal.

Ukuqatshelwa kweCandelo elingagqitywanga

I-Indiya isoloko ilawulwa ngamashishini amancinane, adriven emali. I-GST, nomnyango wayo onyanzelekileyo wokubhalisa i-ALI20 lakh (7610 ilakh kwiimeko ezikhethekileyo) kunye ne-papyg, ityhalela uninzi lwala mashishini kwinethi esesikweni. Imfuneko yokukhupha irhafu kwimali encinane, uwafake kwi-RSTAL, kwaye uwafake kwityala lemali ebhaliswe ngemali ebhaliswe yi-RGST, kwaye adibanise ngetyala elicetyiweyo lenza kube nzima ukufihla intengiselwano. Ngoxa ukuthusa kokuqala kubangele ukuba abarhwebi abancinane baxhathi abanokuchasa, isiphumo esiphakathi siye saba lunyuke ngoku sinyuke ngoku kwisiseko sokuhlawula irhafumenti-mali ekwizii 65.

5. Ukuqhambuka kweCandelo leMveli

Phambi kweGST, iinkampani ze-e-commerce zaxabana nexabiso le-VaT yephondo elwahlukeneyo, irhafu yokungena, kunye nokuntsonkotha kokuncitshiswa kwemithetho emininzi. I-GST yamisela yonke le ndlela. Irhafu eqokelelwe kuMthombo (TCS), apho i-e-commerce plat 1% yerhafu ekhuhliweyo kwintengiso nganye kwaye ifaka irhafu karhulumente, yenza ukuba icace kwintengiso ye-intanethi. Ikwaqinisekisa ukuba umthwalo wokuthobela ufuduselwe kwiqonga elikhulu, ikhulula abathengikazi abancinane abasebenza kwiimarikethi. Isiphumo saba kulwando olukhawulezileyo kwi-e-commerce kwi-flyssss, kwanakuhla iindleko zexesha lokuhambisa ixesha kunye nokuhambisa. A11 ngengxelo ye-GSTSTT yazineeting yeendleko zeemali zemali zemali ze-eccom yemali yemali yefemishine.

6. Unyuso Oluphezulu Lwezingenisi Ezincinci Eziphakathi (IiSME)

Isicwangciso sokwenziwa komqambi phantsi kwe GST, esivumela abaqeshwa abancinane abahlawulelwayo abanyuki abanyukileyo ukuya kutsho kunyaka we-1.5 cref ukuhlawula ipesenti esisigxina ye-VT (iipesenti ezi-6% yabenzi, 6% yeevenkile zokutyela, njl. njl.) ngaphandle kokuqokelela irhafu okanye ukubiza iITC, ukwenza lula ukuthobela iifektha ezincinci zeefemu ezincinci. Ngaphezu koko, umqobo wokubhalisa okunyanzelisa okusemthethweni (7620 lakh) uphinda-phinda-phinda-phinda-phinda-phinda-phinda umda we-phinda-phinda-phinda-phinda-phinda-phinda-phinda-njalo kwi-phinda-phinda-phinda-njalo, i-ncindiso zincwadi zerhafu yerhafu yonke. Ku-nke-nke-nke-nke-nke, ubuchule be---thulonke, ubuchule be-ISC kwinko yoonothi yenkonzi-mali-mali-mali yenkonzi, iikhompyutha, iikhompyutha, iimoto, iimali ezisebenzayo, ezisebenzayo,

Imiphumo Yemipu Ephakamileyo: Abathengi, Ingeniso Karhulumente, Nemali Eninzi

Impembelelo yeGST ayipheleli nje kumashishini; iye yatshintsha indlela abantu abathenga ngayo yaza yaguqula nemeko yelizwe.

Amaxabiso Abathengiwayo Nokuzala

Kwiziphumo ezikhawulezileyo zondululo lwayo, i-GST yabangela ixabiso elithile njengoko amashishini elungiselwe kwimiqathango emitsha. Kodwa, ngelinye ixesha, ukususwa kwerhafu esetyenziswayo kunye nokuphuculwa kwetsheyina lokusebenza kukhokelela ekunciphiseni amaxabiso ezinto ezininzi ezihlala zihleli, kuquka ii-elektroniki, iinqwelo-moto (ingakumbi ezinemixube esezantsi ye-GST), kunye nokutya okucociweyo. Isalathiso somthengi (CPI) sempahla nebhakitisi yenkonzo siye sabonisa ubungcazelo kwilungu lerhafu elingangqalanga ukususela ngo-2017. Kakade ke, izinto ezibekwe kwisiqweqwenga esiphezulu esithe tyaba (28%), iinqwelo-mo zobunewubonelo, iimeko zomoya, kunye necubathi aziboni ukuba hle, kodwa iinteleko zitheneyo yonke intengo zandanga.

Ingeniso karhulumente nempilo entle

Emva konyaka wokuqala onamatye ancinane engeniso, intlawulo yeGST ifikelele kwingeniso eninzi kwaye yakhula ngamandla. Ingeniso enkulu yeGST nganyanga inqamleza utshintsho 761.5 lakh crore eFY2023-24, ibonisa ukukhula koqoqosho nokuphuculwa kwentlawulo. Intlawulo yeGST ilungiselelwe ukugubungela ingeniso yamazwe ngeminyaka emihlanu, yanyuswa ukuya kutsho kutsho kuMnyaka wama-2026 ukunciphisa utshintsho. Iqondo elisebenzayo le-GST (evenations zahlulwe kukusetyenziswa kwayo) liye lehla ukusuka malunga ne-14.4% phambi kwe-GST ukuya phantse 11.6% namhlanje, ibonakalisa ukuba inkqubo ihambisa kwisithembiso sayo serhafuzo eziphantsi ngexandulo ngoxa isavelisa ii-ivoni ekwanele kwisiseko sokwandisa irhafu.

Udityaniso lweMacro ngokwamashishini

Ngokuyila intengiso eqhelekileyo, i-GST yakhawulezisa inkqubo yokudibanisa izoqoqosho phakathi kwamaphondo ase-Indiya. Umlinganiselo worhwebo oluphakathi kwe-GDP wanyuka ukusuka malunga nama-22% kwiFY2016-17 ukuya ku-28% ngu FY2022-23. Amashishini akasacingi "ngemashishini aphezulu" kodwa ukhuthazo lwe "amashishini e-GST". Oku kukhuthaza ukudaya, ukuxhobisa intengiso yesizwe, imigangatho esezantsi, kwaye kuyenze kube lula ngabathengi abancinane ukufikelela ngaphaya kwelizwe. amaxwebhu ohlahlolo-mali oluqulukileyo asoloko ebalase indima yeGST ekukhuliseni indima yokusebenza kweshishini, kunye nokujula kwe-Indiya kunyaka wama-7171717 kuya ku-1917] kwi-61 yeBBRCSCSCS (essase isalaties (ex)

Iingxaki Ezafunyanwa Kuhambo Lwe - GST

Akukho lutshintsho lobukhulu oluza ngaphandle kokucingela intlungu.

Izixhobo zobugcisa nokudinwa okudibeneyo

I-GST ekwizibuko, eyakhiwa yi-Fales kunye ne-Inkonzo yeTreasure (GSTN), yayikhathazwa lixesha elithe rhoqo, iinkonkxa ezicothayo, kwaye ingadibani ngephepha kwiminyaka yayo yokuqala emibini. Oku kwenza ukuba ifake inxunguphalo efike ngexesha elifanelekileyo, ingakumbi kumashishini amancinane angenabasebenzi abanikezeli abanikezeli. Nangona umsebenzi uphucule kakhulu ukususela ngo-202020(iiiiiindlela ezigotyiweyo kunye nokurhoxiswa kwe-amcam ngaphandle koncedo , . /occapeccal glicysssssssssssss zisabangela unxunguphalo. Imfuneko yokuyila iimbuyelo ezininzi (GSTRRR, GST-3B, GSTRTR-3, kunye nokubuya ngonyaka) i-GSTTR9) ihlala isongesasakuba inzima kubaninzi.

Ukwenziwa Kwemilinganiselo Entsonkothileyo Nokwenziwa Kwamaqela Orhwebo

Isakhiwo se-slab sihlaziywe njenge "zintlu ezininzi" ze VAT yale mihla. Utshintsho lwesantya lwenza ukudideka. Umzekelo, ulwahlulo lwempahla njengendawo ejikelezayo yelanga, iincwadi, kunye nezibonelelo ezidityanisiweyo zisoloko zingumthombo oziphindaphindayo welitha. Izixhobo ze-Advance Plagement iveliswa ukunikeza uluvo olucacileyo, kodwa umthamo opheleleyo wezicelo uvala indlela. Iingcali kudala zibiza udibaniso lwe 8% ne12% (kunokwenzeka 18% kunye 28%) kwimiba emininzi yemiba elulayo, kodwa udibaniso lwezopolitiko luhlala lungekho lula.

Iindleko eziphezulu zoqoqosho kushishino oluncinci

Kwanangokuba necebo lokushicilela, abarhwebi abaninzi abancinane basazama ukuthobela amanani. Ixabiso lokuqesha umgcini-mali okanye ukuthenga i-software ye-GST lingabaluleka kwivenkile ye-kirina okanye kumthengisi wendlela. Ngelixesha urhulumente eye wasungula ii-apps ezikhululekileyo (njenge GST Sahay iqonga leqonga) kwaye ifakelwe kancinane iprotton kwimiqathango yerhafu encinane (icebo leQRMP), ukwamfa kokwamfama. Ngo-2022, ikomiti yepalamente yaphawula ukuba amashishini abhalisweyo aye angakhange aphinde aphinde afumaneke ngonyaka, icebisa ukuba ukudinwa kuyinyaniso.

Imfazwe yolwandiso lwesantya kunye neMidlalo

Ukuqinisekisa ukuba iingenelo zokusikeka kweGST zidluliselwe kubathengi, urhulumente wamisela iNational Anti- Profiteering Augnes (NAA). Imithetho yeNAA kwiimeko ezininzi . ngokusuka kwiinkampani zeFMCG ukuya kuphuhliso lwezakhamizi-mhlaba lokwenene .Njengoko, yakha umthwalo onyanzelisayo kwaye ngamanye amaxesha yakhokelela ekuncitshisweni kwengxubano esemthethweni. Ngoxa iNAA yasuswa kwi-20222, ilifa layo lokuhlola ixabiso liyaqhubeka lidlula kwiKhomishini yokhuphiswano. Okwangoku, iBhunga le-GST liyaqhubeka litshintsha isantya esiqhelekileyo (umzekelo, ukucutha iGST kwivenkile esukela kwi-18% ukuya kwi-5% kwi-2019, okanye kwizithuthi zombane ukusuka kwi-12% ukuya kwi-5%).

Indlela Engaphambili: Ulwalathiso Notshintsho Lwexesha Elizayo

I-GST asiyosakhiwo esimileyo; iguquka kwintlanganiso nganye yeBhunga. Izinto eziliqela ezingundoqo ziselundini ezinokutshintsha urhwebo lwamaIndiya.

1. Ukwenziwa kwamatyala kunye noKwandiswa

Kuxutyushwa ixesha elide kodwa kusazakwenziwa, ukufuduselwa kwisakhiwo esilula se-slabb (5%, umgangatho we-12% okanye 18%, kunye 28% kwimpahla yesono) kuya kunciphisa iimpikiswano zokubekwa kwemiqathango. Iqela labaPhathiswa ekuqiniseni, limiselwe ngo-2021, lilindeleke ukuba linikezele ingxelo yalo yokugqibela, enokuncomela ukudibanisa i 8% kunye ne-12% yamatye amhlophe kumlinganiselo omnye. Oku kuya kwenza i-Indiya isondele kuqheliselo olungcono lwamazwe ngamazwe apho amazwe amaninzi engasebenzisi amanqaku angaphezulu kwamathathu.

2. Ukuqinisa Inkqubo Yendalo Yamanani

I-GSTN isebenza kwindlela yokukhangela iflegi esekelwe kwi-Al ehambelana ngokuzenzekelayo, icutha uhlolo lwezandla. Ukuboniswa kwe- e-ivoicing (elungiselelwe amashishini ajijekileyo ngaphezulu ngo- 765 crereor ukusuka ku-201, ngoku ihliswa ukuya kwi 7610 lakh ngo-2025) sele iguqule uTshintsho lwe-BB ngeembuyiselo ze-okharoli. Ukuqhubela phambili, ixesha lokwenene elifanayo linokunciphisa i-atsh yokugqibela yokubuyisela i-data kwinkokeli yokucofa enye. Ukuhlanganiswa kwe-GST ngerhafuthe nengeniso kunye nogcino-data kulindeleke ukuba kuthintele irhafu eluncedo kakhulu.

3. Ukudityaniswa kwePeroli, iSipheke kunye neSibonelelo Sokwenene

Amacandelo amabini aseleyo ngaphandle kwenethi ye-GST: imveliso yepetroli (petroli, idizili, idizili, i-turbine, negesi yendalo) kunye nendawo yendalo phantsi kweemeko ezithile. Ukuzisa ipetroliyamu phantsi kwe-GST bekuyitenti yezobupolitika kuba amazwe axhomekeke kakhulu kwi-VAT kuncedo lwemali yawo enika imali (malunga 25-30% yemali yemali karhulumente. IBhunga le-GST liyibeke phantsi kwemibhobho eninzi efakwa kuyo, kodwa umnikelo wepetroli njengoko izithuthi zeglobulitiki zifumana izahlulelene, umhlaba oyinene, ungaziswa ngokupheleleyo phantsi kwe-GST ngexabiso elinye negalelo elinye lokuthenga ityala (ngoku lineenza ulawulo oluntlungelayo nelwongangenisiweyo lwezindlu nezingangeni.).

Uqikelelo loQoqosho

Ngembuyekezo ye-cess emiselwe ukuphelelwa ngowama-2026, amazwe azakufuna umthombo omtsha wengeniso ukuzalisa isithuba. Iindlela eziquka ukwandiswa kwe-ses kwifomu eguquliweyo okanye ukulungelelanisa iingeniso. Le mbambano ibuthathaka ngokwezobupolitika, kodwa isigqibo esicacileyo siyimfuneko kuzinzo lwexesha elide lwenkqubo ye-GST.

Isiphelo

IiFalls kunye neeNkonzo zeThambeko zazingeyorhafu nje kuphela . yaye iyinguqulelo yezomGaqo-siseko nezoqoqosho eyabuchaza kwakhona ulwalamano phakathi kommi, urhulumente, kunye nentengiso. Impumelelo yayo ibonakala ekunyukeni kwentlawulo, ukuthoba iindleko, kunye noqoqosho oluthe kratya. Ukungaphumeleli kwayo zizifundo kubunzima bedemokhrasi besizwe, apho inkqubo yezomthetho imele ilungelelanise ubuchule bokusebenza ngokungaguquguqukiyo. Njengoko i-Indiya iqhubeka icombulula i-GST / ukudlula kubugcisa obungcono, intengiso olulula, kunye nentelekelelo ebanzi yentengiso yentengiso edityaniswe ngokwenene kufutshane nenyaniso. Kukho intengo yentengiso ecacileyo: ukuqhela le migaqo-mthetho yerhafuthelo entsha, ngenxa yokuba ixesha eliphithiweyo, irhafuthel'irhafu enkulu.