Ubuninzi bolungiso lwerhafu eIndiya buye bakhawuleza kakhulu kwiminyaka elishumi edluleyo, kudala imekobume entsonkothileyo kubantu kunye namashishini ngokufanayo. Ukusuka ekungcoliseni irhafu engangqalanga ngeMariyelo kunye neNkonzo (GST) ukuya ekuqaliseni ulawulo olutsha lwerhafu efunyenweyo kunye nocwangciso lokuhlola, ukuhlala ngoku akusekokukhetha okucetyiswayo kwimpilo yemali kunye nokhuseleko lwasemthethweni. Ukungazinziswa kwerhafu okanye ukwaziswa okungangqalanga kungakhokelela kwiso esibalweni esibanzi, inzala, kunye nokungahlawulwa kwentlawulo, ukusetyenziswa. Oku kunika ukhokelo olucwangco olucwangciiiiiiiiiiiiiiiiiiiiiiiiiie, ukutolika, nokusebenzisa iinguqu ezizintlobo-ntlobo-ntlobo-ntlobo zemali ezichaza irhafu yemeko-mali.

Isizathu Sokuba Imithetho Yerhafu YamaIndiya Ingaguquki

Ukuqonda i imilambo yotshintsho lwerhafu linyathelo lokuqala ekulindeleni nasekuziqhelaniseni nemithetho emitsha. Ngokungafaniyo nemithetho yerhafu ekhoyo efumaneka kwezinye iindawo, inkqubo yerhafu yeIndiya lisixhobo esisebenzayo somgaqo-nkqubo wezoqoqosho.

Umgaqo-nkqubo wezemali kunye nohlahlo-lwabiwo-mali lwe-

Uhlaziyo lweUnion Uhlaziyo, olunikelwe minyaka le ngoFebruwari, luyisithuthi sokuqala sokulungisa irhafu engqalileyo. Ukutshintshwa kwemiqathango yerhafu ehlawulwayo, i-TDS/TCS, kunye nemali efunyenweyo ziimpawu zoqingqo-mali ezisesikweni. Amashishini kufuneka acebe iikhalenda zawo zokuthobela umhla woHlabathi, ngokukhawuleza ahlole iziphumo ezicetyisiweyo zeenguqu kwiingxelo zawo zemali nemali ephumayo.

IBhunga Elinamandla LeGST

IBhunga leGST, eliquke abalungiseleli bezemali abasembindini nakurhulumente, lidibana ngamaxesha athile kulo nyaka. Izigqibo zalo zingaphumela kwisantya esikhawulezileyo sokuqiniswa, iinguqu kwiinkqubo zokubuyisela (ukusuka kwiGSTR-1 ukuya kwiGSTR-9), kunye notshintsho ekuthobeleni imithetho efana nemiqobo enika intlawulo. Ubuninzi bezi ntlanganiso buthetha ukuba imithetho yerhafu engangqalanga ingatshintsha amaxesha amaninzi kunyaka omnye wemali.

Iziphakamiso Nemimiselo Ephambili Yomthetho

Ijaji idlala indima enamandla ekulolongeni umthetho werhafu. IiNkundla eziPhezulu kunye neNkundla Ephakamileyo zisoloko zichaza amalungiselelo adidayo, imizekelo egqitha kwiinkcazelo zolawulo oluphezulu. Ngokufanayo, iGunya leMimiselo yeNkqubela phambili linika ukhokelo olusisibophelelo kwintengiso ethile. Ukuqwalasela iziphumo ezibalulekileyo zerhafu kubalulekile ukuze kuqondwe ukuma kwemeko engokwasemthethweni yangoku kwimibandela ephikisanayo enjengokudlulisa uhlengahlengiso okanye uludwe lwezinto phantsi kwe-GST.

IMithetho yeNkcubeko yeNtshona Koloni

I-Indiya lilungu elikhutheleyo kumsebenzi wesiseko se-OECD kunye ne-Intelicition Shifting (BEPS) kunye nokuphunyezwa kweMiltalical Azixhobo (MLI). Ezi zibophelelo zezizwe ngezizwe zifuna iinguqu zemithetho yasekhaya ukunqanda ukunqandwa kwerhafu ngamashishini amazwe ngamazwe. Izicwangciso ezinxulumene nobukho obubalulekileyo bezoqoqosho, iimvavanyo eziphambili, kunye nokunika ingxelo ngqo ngalo nyaka wonke ukwenzela ukuba kubekho umbango werhafu.

Iziqhagamshelanisi Ezingundoqo ZokuHlaziya Okunyanisekileyo

Kule nkathi yokusasazwa ngokukhawuleza kolwazi, ukwahlula phakathi kotshintsho lobunyani lomgaqo-siseko namarherhe angenazimvo aqatha. Ukuthembela kukuva okanye kwimiba yezentlalo-ntle yesebe yezonxibelelwano bubuchule obuphezulu. Ii-chweba ezisemthethweni zihlala zingumthombo oqinisekileyo kuko konke ukuhlaziywa kwerhafu.

Isebe lerhafu elifumana ingeniso

I-e-filical yolwazi olusemthethweni ( irhafu engenisa imali.gov.in) ngumthombo wenyaniso yerhafu engqalileyo. Ngasemva kokuqokelela iimbuyekezo, ifumana intengiso yoNyaka yolwazi (AIS), irhafu yolwazi (TS), kunye nazo zonke uluhlu lokuthobela. Iingcali zerhafu zimele zenze umkhwa ukukhangela “amanqaku” kunye“ namacandelo” rhoqo. Ukubophelela kwinkqubo yendlela yokuphaphaphapha kwezibuko kuqinisekisa ukwazisa okukhawulezileyo konxibelelwano okanye uhlaziyo olunxulumene nolwano lwakho.[6]

Ibhodi eseMbindini yeNkcubeko engangqalanga

I-GST kunye neCFURS uhlaziyo, i-website ye-CBIC (cbic.gov.in]) licebo elinegunya. Ipapasha zonke izigqibo zeBhunga le-GST ngendlela yezaziso kunye nesetyhula. La maxwebhu anika amagama afanelekileyo eenguquko zesantya, iziphumo zotshintsho, kunye nohlaziyo lweziko. Abasebenzi benqanawa kunye neenkampani ezilawulayo, uqwalaselo lweCBICBIC kwiindleko zemali, e-invoicing, kunye ne GST izigaba zeenkonzo zothutho azinazo ze-goti.

I-Bureau yoLwazi loMatshi (PIB)

IPIB ( pib.gov. in) isebenza njengombutho weendaba osemthethweni karhulumente. Ikhupha umatshini woshicilelo wenyaniso ukhupha malunga nezigqibo zekhabhinethi ezinkulu, izicelo zerhafu, kunye nemigaqo eqengqelekayo. I-PIB ikhutshwa ngokufuthi ligama lokuqala elisemthethweni kumlinganiselo omtsha werhafu kwaye isebenza njengomthombo othembekileyo, oshwankathelweyo wenjongo karhulumente phambi kokuba umbhalo obhaliweyo ongokwasemthethweni upapashwe.

Igazethi Elisemthethweni

IGazette yaseIndiya (eyenziwe inyani.gov.in) ngumthetho opheleleyo osemthethweni. Umthetho werhafu awuthathwa njengowiso-mthetho de upapashwe kwi Gazette. Ngexa uhamba ngenqanawa kwi Gazette kusenokuba nzima, ngumgangatho wegolide wokuqinisekisa ukuba intengiselwano ethile ifumene imvume esemthethweni yokugqibela kwaye iyanyanzeleka.

Izixhobo zamanani okuqhuba kunye nobuxhakaxhaka

Ugcino lwezitshintsho zerhafu kumaziko amaninzi ewebhsayithi zikarhulumente azisebenzi kakuhle kwaye zityekele kwimpazamo. Ubuchule bokuthobela obukhoyo bufuna ukuqokelelwa kogcino-lwazi, uhlalutyo, kunye nokuzalisekiswa. Kushishino, ingakumbi olo lukwicandelo elikwikomkhulu njengee-logstic kunye nolawulo lwenqanawa, umqulu wobugcisa obufanelekileyo ungathetha umahluko phakathi kokuthobela ngaphandle kokuzama nokuzibhokoxa okubiza imali eninzi.

I-ERP esekelwe kumafu kunye ne-Software enika ingxelo

Izicwangciso zala maxesha zinokwenziwa ukuhlaziya ngokuzenzekela iingcambu zerhafu. Xa iBhunga le GST libhengeza utshintsho lwesantya ukwenzela umsebenzi othile, i-ERP efakwe kakuhle ingasebenzisa isantya esitsha kuzo zonke iintengiselwano ezinxulumeneyo ukusuka kumhla ochaziweyo. Oku kunciphisa umngcipheko wokukhupha ii-invoice ezingachanekanga. Abasebenzi benqanawa, beqinisekisa ukuba ikhowudi yerhafu yogcino lwemoto, isibaso, kunye neenkonzo zezithuthi zisoloko zigxekwa ngokuchana kwityala lerhafu le-Rhoxioksi (ITC) elichanekileyo.

Izixhobo Zokuxolelanisa Nezokuzenza

Enye yezona ntloko zininzi ezibuhlungu zentloko ziluxolelwaniso lweGSTR-2B ngobhaliso lwentengo. I-software yokuzibophelelela ngerhafu enikezelweyo ingalingana neinvoices, iiflags, kunye nokulandelela i-ITC engqiniweyo. Ezi zixhobo zihlaziywa ngabanikezeli bazo ukubonakalisa iifomati ezibuyayo zamva kunye neemfuno ze-screen, ngokuphawulekayo ukucutha umgudu wezandla ofunekayo ukuqinisekisa iityala zerhafu ezichanekileyo zerhafu.

Ingcebiso kunye nezindululo ze-API

Amazibuko karhulumente anika ngokuqhubekayo iMida yeNkqubo yokuHlanganisa (APS) evumela i-software yesithathu ethabathayo ukutsala ugcino-lwazi lokwenene. Ukucwangcisa izilumkiso ezizenzekelayo zezaziso ezithile (umz., nasiphi na isangqa esinxulumene ne “Motor Vehicles” okanye“ i-Tranchivetion") iqinisekisa ukuba amasebe anxulumeneyo afumana uhlaziyo ngephanyazo. I-RSS ifumana ulwaneliseko olusuka kwintengiso kunye neCBIC ingasiwa kwizixhobo zonxibelelwano zangaphakathi ezifana ne-Sreccules okanye amaQumrhu eMicrosoft.

Ukwakha Inethwekhi Yeqonga

Ubugcisa bungummisi onamandla, kodwa abunakuthatha indawo yesigqibo esigxekayo kunye nobuchule bokucacisa oogqirha abaqeqeshiweyo. Ukuntsonkotha komthetho werhafu waseIndiya kudla ngokufuna uhlalutyo oludityanisiweyo olunokuthi kuphela igqwetha elinamava elinokunika i-Akhawunti (CA) okanye igqwetha lerhafu. Ukwakha uthungelwano lwerhafu oluthembekileyo luzihlawulela imali eninzi ngokuzihlawulela irhafu egciniweyo kwaye luphephe izigwebo.

Indima ecwangcisiweyo yabachaphazeli

I-CA elungileyo yenza okungaphezulu kunokubuyisela ifayile. Basebenza njengeqabane elisebenzayo, beqwalasela umzekelo wakho womsebenzi wokwenza irhafu ifumane amathuba alungileyo kwaye bakulumkisa ngomngcipheko oza kufumaneka. Bachaza indlela isigqibo seNkundla ePhakamileyo esichaphazela ngayo ushishino lwakho oluthile. Intlanganiso rhoqo ne CA yakho ukuhlola uhlaziyo olusemthethweni kunye nokusebenza kwayo kwishishini lakho kuqheliselo olungcono.

IZiko loOogqirha neMibutho ye-ICC

Amaqumrhu afana neZiko le-Indiya elinoMphathiswa othe gqolo ( IICAI ), iZiko lobuNciko le-Indiya (ICMAI), kunye neZiko lokhuseleko lwenkampani yaseIndiya (ICSI) zizibonelelo ezintle kakhulu. Zipapasha izikhokelo zobugcisa, zilungiselela iintlanganiso, kunye nokucaciswa kweziphumo zerhafu yakutshanje. Amalungu kwimizimba e-99-umzim (umz., uMbutho woMbutho wabaphathi beenqanawa zase-India e-Auto unika abanikazi berhafu abasebenzi benqanawa abasebenza ngenqanawa) ayakwazi ukukunika izilumkiso ezifanelekileyo kwicandelo lakho.

Icebiso Elisemthethweni Lokuguqula Ubunzima

Kwimiba ebandakanya ukudluliswa kwerhafu, intengiselwano yemida enqamlezeneyo, okanye izibheno zovavanyo oluphezulu, amagqwetha akhethekileyo erhafu abalulekile. Anikela umelo phambi kweenkundla eziphakamileyo neenkundla eziphakamileyo kwaye anokunikela izimvo ekulinganiseni irhafu engaphumeleliyo kumsebenzi ontsonkothileyo. Ukuqonda kwawo izicwangciso zokugweba kusoloko kucaciswa ngakumbi kunoko koogqirha ngokubanzi.

Iinethwekhi Zoontanga Nezincoko

Uluntu olungaphakathi njenge-Tax Guru (iTaxiguru.in) kunye namaqela anikezelwe kwiingcaphephe zerhafu anika iingxubusho zexesha lokwenene kwisetyhula entsha nezaziso. Ezi zicelo zikuvumela ukuba ubone indlela abanye oogqirha abachaza ngayo utshintsho, bachonge imiqobo eqhelekileyo, kwaye baphawule imiqobo yakho yokuthobela imigaqo yoshishino. I-vigance malunga nokuchana kolwazi oluvulekileyo lwe-ums iseyimfuneko, kodwa basebenza njengenkqubo entle yokulumkisa kwangethuba.

Ukuphelisa Inkcazelo

Ukuhlala uhlaziyiwe akuthethi ukuba ufunde yonke isaziso esivela kuyo yonke imvelaphi. Le ndlela ikhokelela kubuninzi bolwazi nokudinwa kakhulu. Iingcali zerhafu eziphumeleleyo zilungisa ulwazi lwazo ukuze zijolise kwimithombo enegunya, yemiqondiso ephezulu. Ukuphuhlisa icebo lokucoca elithembekileyo kubaluleke njengolwazi ngokwalo.

Ukubhaliswa kweencwadi zeposi ezihlawulweyo

Iifeme ezinkulu zophicotho-zincwadi kunye nezindlu zokushicilela irhafu zivelisa iziphumo ezingundoqo zemihla ngemihla okanye zeveki nganye. i-Taxmann, i-Vract, kunye neBigTax Four (i-Dloitte, PwC, EY, KPMG) inika okuqulethweyo okuphezulu. Ukubophelela kumaphetshana ambalwa athembekileyo kuqinisekisa ukuba ufumana ukuhlaziywa okufutshane kweenguqu ezibalulekileyo ngqo kwibhokisi yakho yokukhangela, ukugcina iiyure zokukhangela kwezandla.

Ukulandela Uthelekelelo Lwemali

Amaphephandaba afana ne-Economic Times, i-Business Standard, kunye ne-Hindu Business Line inikezele imihlathi yerhafu ebhalwe ziincutshe zezintatheli. Zinika ulwahlulo olufundekayo lwezi inguqulelo ezintsonkothileyo kwaye zidla ngokuquka uhlalutyo lwempembelelo kunye nonobumba oyingcali. Emva kwezi mihlathi inikeza umongo ongafumanekiyo kumbhalo osemthethweni wesaziso esisemthethweni.

Ukwahlula izinto ezisetyenziswayo

Ubuchule obubalulekileyo ekunikezelweni kolwazi kukwahlula phakathi kwesicelo nomthetho. IBhili yezeMali inikezelwa kwiPalamente, kodwa asingomthetho de idluliselwe kwaye ifumane imvume kaMongameli. Ngokufanayo, isangqa esisuka kwiBhunga le-GST sisincomela de ikhutshelwe yiCBIC. Ulawulo olunempembelelo luthetha ukwazi ukuba utshintsho lucetyiswa nini na ngokunxulumene nomthetho kwaye lufuna isenzo.

Ukuqinisa Ulwazi Ngemfundo Elungelelanisiweyo

Uhambo lokufunda kwirhafu aluzange lugqitywe. Imfundo eqhubekayo yemfundo eqhubekayo ibalulekile ekulondolozeni ubuchule nasekunikeni amacebiso afanelekileyo. Ukuphatha imfundo yerhafu njengesiqinisekiso sonyaka omnye kunokuba iqhubeke iyindlela eqinisekileyo yokufumana i-odolescence.

Izixhobo ze-Webrinars kunye neesethi ezihlala

Amaqumrhu oogqirha njenge-ICAI, i-ICSI, kunye neenkomfa zerhafu zasekuhlaleni zisetyenziswa rhoqo kwinkqubela-phambili yakutshanje. Ezi ntlanganiso zidla ngokuba nabenzi-lwazi abaphezulu namagosa karhulumente anikela unyuso olunzulu kwimixholo ethile, njengomahluko ocacileyo wokungena kwe-e-oyile okanye iziphumo zolungiselelo olutsha lweTDS. Iintlanganiso zeQ&A kwezi ziganeko zibaluleke ngokukhethekileyo ekucombululeni ii-ambuyiselo eziluncedo.

Iindlela ezilungiselelwe ngokukhethekileyo

Iingcali ezijonge ukwakha ubuchule obunzulu kwindawo ephezulu, izifundo zezatifiketi kwiManyano yeMazwe onke, iGST, kunye nokuDluliswa zifumaneka kwiiyunivesithi nakumaqumrhu obugcisa. Ezi zikolo zinikela imfundo ecwangcisiweyo engaphaya kolwazi oluphezulu, egquma iziseko zentelekelelo kunye nezicelo eziphambili ezisebenzisekayo.

Uqeqesho lwamaqela kwindlu

Kwishishini, ukulungiselela iintlanganiso zoqeqesho kwindlu yemali, ii-akhawunti, kunye namaqela asebenzayo sisixhobo esinamandla. Xa urhulumente esungula imfuneko entsha yokuthobela, uverhe ophambili wangaphakathi uqinisekisa ukuba wonke umntu osuka kumabhalane ohlawula ii-akhawunti kumphathi-mali omkhulu uyayiqonda indima yakhe ekufezekiseni intsebenziswano. Oku kwakha isithethe sokuqonda irhafu kwintlangano.

Ukusebenzisa Iqhinga Lokwenza Umgudu

Ukulindela isaziso serhafu ngaphambi kokuba uphinde uhlole indlela othotyelwa ngayo kukuthatha inyathelo elibalulekileyo nexabiso elikhulu. Indlela yokuthobela ibandakanya ukulindela utshintsho, ukuyilungiselela nokuyidibanisa kwiinkqubo eziqhelekileyo zokusebenza. Oku kuguqula ingqondo ukusuka “kukukuphepha izigwebo” ukuya“ ekuqinisekiseni imiphumo yerhafu.”

Yenza ikhalenda entsha

Gcina ikhalenda enenkcukacha eziquka yonke imihla efunekayo yomthetho womsebenzi wakho: i-GST ibuyisela ngekota i-TDS/TCS iingxelo, intengiso zerhafu yonyaka, kunye nengxelo yophicotho-zincwadi lwerhafu. Imaphu ezi ngokuchasene neziganeko ezithe ngqo ezaziwayo, ezifana ngasekupheleni konyaka wemali nesaziso soHlaziyo. Le khalenda inika imboniselo phambili yokukhangela imfuno yakho yomsebenzi.

Uphicotho-zincwadi lwangaphakathi lweNkqutyana

Musa ukulinda uphicotho-zincwadi lwerhafu. Luphathe uphicotho lwangaphakathi ukujonga izithuba zokuthobela. Ingaba ii-invocies zakho zahlulelwe ngokuchanekileyo phantsi kwekhowudi ye-HSN ekhoyo? Ingaba i-ITC yakho iyafana nale mini? Ingaba iintengiso ze-TDS zenziwe kwixabiso elifanelekileyo kwimali ehlawulwayo kwizindlu nabathuthi?

Uhlalutyo olunempembelelo lweenguqu ezinkulu

Xa kubhengezwa intengiso ebalulekileyo, qhuba uhlalutyo olucwangcisiweyo. Imibuzo yokubuza iquka: Uyintoni umhla osebenzayo? Ingaba iyasebenza ngokukhawulezileyo okanye ngokutsha? Ingaba ichaphazela ityala lethu lerhafu lenkcazelo? Ingaba iyayitshintsha imfuno yethu yemali esebenzayo ngokuphathelele irhafu? Ukubhala olu hlalutyo nokulunika abagcini-matyala abalungelelanisiweyo kuyaqinisekisa ukuba kuya kuphendulwa ngokulungelelanisiweyo.

Ukurhwebelana Ngerhafu

Ukuthotywa kwerhafu akunakuhlala kungumsebenzi wesebe lezemali. Kwishishini lanamhlanje, irhafu ichaphazela ukuthengwa, ukuthengwa, ukufunyanwa kwemali, ubuncwane babantu, kunye nemisebenzi.

Ukulawula imicimbi nemithetho yerhafu

Kwishishini lenqanawa, iqela lemisebenzi licwangcisa ukuthengwa kwezithuthi kunye nokugcinwa. Ukuba abazazi iinguqu kumlinganiselo wohlahlo-lwabiwo phantsi koMthetho weMali yeTaxi okanye iGST yetyala kwiintlobo ezithile zezithuthi, bangenza izigqibo ezineziphumo ezingalunganga zerhafu. Ukufaka “uvavanyo lwerhafu” kumsebenzi oqhelekileyo okhusela ezi zinyuko zingalunganga.

Ulawulo logcino-lwazi oluphezulu oluPhakathiweyo

Imvelaphi eqhelekileyo yempazamo yi-data engundoqo etshintsha-tshintshayo kumacala onke amasebe. Ukusebenzisa iqonga elidityanisiweyo, ngokuhambelana kwindlela inkqubo yolawulo lomkhosi esebenza ngayo njengomthombo omnye wenyaniso kugcino-lwazi lwesithuthi(-iimvisiso zokuba onke amasebe asebenzisa into enye, imiyalelo yerhafu egqitha umhla, imigangatho yeGST, kunye neenkcukacha zokubhalisa. Oku kuguquguquka kusekelwe ekuthobeleni ngokuchanekileyo.

IKomiti yerhafu elungelelanisiweyo

Imibutho emikhulu ingangenelwa kwikomiti yerhafu enqumlanayo nyanga nganye. Le komiti iquka amalungu emali, asemthethweni, afumana, kunye nemisebenzi. Igunya layo kukuhlola iinguqu zakutshanje zolawulo, ivavanya impembelelo yayo kwishishini, kwaye inike imbopheleleko yokuzalisekisa inkqubela-nkqubo efunekayo. Esi sakhiwo sisemthethweni siqinisekisa ukuba ukuthotyelwa kwerhafu yinto ephambili kwibhodi.

Ukulawula Uqoqosho Lwerhafu Ngokwezoqoqosho Olunamandla

Irhafu yase-Indiya ichazwa lulwelo lwayo. Ngeli xesha oku kudala imingeni yokuthobela, ikwavuza abo balumkileyo, abanolwazi, nabalungelelanisiweyo. Indleko yokungahambelani nerhafu ingaphezulu lee kwesohlwayo semali qha iquka ixesha lolawulo, iindleko zomthetho, nomonakalo odumileyo.

Ngokusebenzisa imijelo karhulumente esemthethweni, ukutyala ubugcisa obukrelekrele, ukwakha ulwalamano oluthembekileyo, ukuqokelela ulwazi ngokunempumelelo, nokukhuthaza ukuthotyelwa kwemithetho esetyenziswayo, amashishini nabantu ngabanye banokuguqula ukuthotyelwa kwerhafu kumthwalo kube luncedo olunokhuphiswano. Injongo asikokuphelisa isohlwayo nje kuphela kodwa kukwenza umgangatho ophezulu werhafu, ukunyusa ingeniso, nokuqinisekisa ukuphumelela kokusebenza ngokujongene notshintsho olulawulayo. Lamkelani ezi migaqo namhlanje ukuze nakhe isiseko sobulumko berhafu eza kunceda intlangano yenu kangangeminyaka.