Ukuqonda Irhafu YeeNtloko Neenkonzo (GST) Nendima Yayo Kwiinguqulelo Zezoqoqosho ZaseIndiya

I-Falls kunye neeNkonzo zeTshuwale (GST) zimi njengenye yezinguqu zemali ezibalulekileyo kwimbali yeIndiya yasemva kwemali epheleleyo. Yaziswa ngoJulayi 1, 2017, le rhafu ingena ngqo yathatha indawo yentlawulo eninzi yombindi nemigangatho karhulumente, kuquka umrhumo, i-VAT, irhafu yenkonzo, i-octroi, nezinye ezininzi. Ngokudibanisa isakhiwo serhafu kwisakhiwo esinye, somhlaba wonke, i-GST yazama ukuphelisa imiqobo yentengiso yorhwebo, ukuthintela irhafuthelo, nokukhuthaza iimfuno zemarike evayo.

I-GST yintlawulo esekelwe kwindawo efunekayo esetyenziswa kwinqanaba ngalinye letsheyina lokunikezela, ukusuka ekwenzeni ukuya kurhwebo lokugqibela. Irhafu ihlawulwa kwixabiso elongezwayo kwisigaba ngasinye, netyala lerhafu elipheleleyo legalelo elifumaneka kumashishini ekuthengeni kwabo nakwiendleko zabo. Le nkqubo iphelisa iziphumo ezitshayelela irhafu ebizwa ngokuba “irhafu yerhafu”" ." kwaye iziphumo zikho phantsi kwenkqubo edlulileyo.

Yintoni IGST? Ingqikelelo yezakhiwo

IGST yirhafu eyongezelelweyo yexabiso (VAT) eyenzelwe njengelevy ezimbini ezabelwe phakathi koMbindi kunye namaphondo. Ukuhlalisa ulwakhiwo lwe-Indiya, irhafu yahlulwe yaba ziinxalenye ezintathu ezingundoqo:

  • [[UMTL:0] I-GST (CGST) – ibotshwa ngurhulumente osembindini kwimveliso ephakathi.
  • Imo yeGST (SGST)[FLT] – ibotshwa ngurhulumente wombuso ngamnye kwinkxaso yombuso.
  • I-GST edityanisiweyo – ibotshelelwe ngurhulumente osembindini kwizinto ezinikwayo kunye nezingeniswayo, ezithi ngoko zahlulwe phakathi kweCeba kunye nemeko yendawo efike kuyo.

Esi sakhiwo sibini siqinisekisa ukuba omabini amanqanaba karhulumente agcine ukuzilawula kwawo ngeli xesha evumelanisa imilinganiselo yerhafu kunye neenkqubo zeGST kulo lonke ilizwe. Phantsi kocwangciso lwesiseko seprojekthi, impahla nenkonzo ezininzi zibekwe kwesinye seziqwenga zerhafu ezingundoqo ezine: 5%, 12%, 18%, kunye ne 28%. Izinto ezithile ezibalulekileyo, njengokutya okutsha kunye nononophelo lwezempilo, zikhululwe okanye zihlawulwa ngexabiso lokuvuselelwa, ngelixa ubunewunewunewu nezonone zezono zitsala isiqwenga esiphezulu kunye nee-cres ezongezelelekileyo.

Inkqubo ye-GST ilawulwa ngesixhobo sokulinganisa amanani esiqhelekileyo, i-Fales kunye ne-Service Rece Card Nenethwekhi (GSTN), ephatha ukubhaliswa, ukubuyiswa kwephepha, kunye nokuhlawulwa. Le ndlela yobugcisa iphucule ngokuphawulekayo ukubonakala nokuncitshiswa konxibelelwano loluntu, ngaloo ndlela ithintela amathuba okunganyaniseki nokuphepha irhafu.

Imeko - ngqangi Yembali: Isizathu Sokuba IIndiya Ifune IGST

Phambi kwe-GST, inkqubo yerhafu engangqalanga yaseIndiya yahlulwa yaza yaneerhafu ezingasetyenziswayo. Urhulumente osembindini wahlawula umsebenzi ofunekayo kwimveliso, kwirhafu yomsebenzi, kwimisebenzi yenkonzo, nakwimisebenzi yezorhwebo. Oorhulumente bafaka eyabo iVaT yelizwe, kunye nezinye iirhafu ezifana nerhafu yokuzonwabisa, irhafu yobunewunewu, kunye nerhafu yokungena. Urhulumente ngamnye wayenexabiso lakhe, imithetho, kunye nemigaqo, ukwenza umsebenzi owenziweyo owenziweyo owenziwe ngorhwebo lwangaphakathi kunye nexabiso elibiza imali eninzi.

Businesses had to maintain separate records for each tax, file multiple returns, and often faced tax-on-tax situations. For example, a manufacturer paid excise duty on the raw material, then VAT on the same material when it moved to the distributor, and again at the retailer level. This cascading effect inflated prices and reduced competitiveness. Moreover, the lack of a seamless input tax credit system meant that taxes paid at one stage could not be offset against taxes payable at the next stage, leading to higher effective tax burdens.

Ingcamango yeGST emanyanisiweyo yamiselwa okokuqala ekuqaleni kowama- 2000 phantsi korhulumente we-Vajpayee. Emva kweminyaka yengxoxo, ukutshintshwa komgaqo-siseko (uMthetho we-101, 2016) walungisa indlela yokusebenza kwayo. IBhunga le-GST, i-frame yeZiko kunye namazwe, yamiselwa njengequmrhu lesigqibo soncopho, elijongene nokumisela amazinga erhafu, ukumisela ukukhulula, kunye nemithetho elawulayo. Le modeli yentlukwano iye yaba lisiseko solungiso kunye nokuguquka kotshintsho.

IGST: Uhlalutyo Lobuninzi

1. Ukhuthuzo kwiNkxaso yerhafu neNgeniso

Enye yezona ziphumo zangoko ze-GST yaba lunyuko olubukhali ekuthobeleni irhafu. Ngobugcisa bokutsala irhafu, i-GSTN yenza ukuba inyanzeliswe kumashishini ukuba aqokelele iifayile nyanga nganye, ngokwekota, kwaye abuyele kwimo esesikweni. Inani labaphathi-rhafu ababhalisiweyo liphinda-phinde kabini ukusuka malunga ne 8-zigidi phantsi kolawulo lwangaphambili lwe VATR BS ukuya ngaphezu kwezigidi ezili-13 kwiminyaka emibini yokuqalisa kwayo. Olu lwandiso lwerhafu lwerhafu luphucule kakhulu ingqokelela yemali karhulumente. Ngokutsho kwe- Uvavanyo lwe-Ecomic 2022-23, uqokelelo lwemirhumo ye-ondo olubi ye-GST luye lwakhula rhoqo, ukuwela kwayo iminyaka emibini, ukukhutshwa kwe-91.5.5 crfreywor, kwiinyanga eziliqela, ukuphucukunyuzwa kwezoqoqosho.

2. Ukupheliswa kweziphumo ezihlasimlis ’ umzimba kunye nexabiso eliphantsi

Ngaphambi kweGST, isiphumo sokuncitshiswa kwerhafu sasithetha ukuba intengiso ekhutshwayo irhafu ngalo lonke ixesha, kwanakwiirhafu ezisele zihlawulwa. Inkqubo yerhafu yeGST iphelisa oku ngokuvumela amashishini ukuba avume ukubolekisa irhafu ngokuhlawula irhafu ngokuchasene nerhafu ehlawulwa yimali ethengiswayo. Oku kuye kwakhokelela ekuncitshisweni komthwalo werhafu kwirhafu wonke kwimfuyo kwimpahla neenkonzo ezininzi. Umzekelo, isamente, iinqwelo - mafutha, kunye nabathengi abahlala ixesha elide banokukwazi ukuhlawulela ityala. Uhlolisiso lweSiko Sesizwe seMali yeMali yeMali yeMali yeMali kaRponji e-Ecurenti kunye noMgalelo (IPP) luthelekisa ukuba ihlise irhafuthelo esebenzayo kwimitshi elimalunga nama-2-3 evelisa, ngokongenelo kwabaveli bobabini nabahwebi bemali kunye nababathengi.

3. Ukwenziwa Kweshishini Lesizwe Elimanyeneyo

Amazwe ngaphambili, abeka eyawo ireyithi ye-VAT ye-IGST kwaye ayeneepoti ezahlukeneyo (irhafu zerhafu ne-octroi) ezazithintela intshukumo yempahla yaseluhlazweni. IiTrucks zazisoloko zilinda iiyure kwimida yombuso, zongeza kwiindleko zolawulo kunye nolibaziseko. I-GST yasusa zonke iirhafu zomgangatho we-state ye-VaTP nge-IGST, ivumela izinto ezikhoyo zihambe ngokukhululekileyo zinqamleze ngaphaya kwemigca ye-omatilokhwe ngaphandle kwentsongezelelo. Le mijelo yemijelo yemijelo, icu icuthe yamaxesha okuthutha, kwaye inqumla iindleko zemfazwe. Isalathi soMboniso lwemidali yeBhange yehlabathi iphawulo lorhwebo lwe-Indiyanvity facili yorhwebo.

4. Umgangatho wokwenza ishishini

Ngokuyenza lula imigaqo yerhafu kunye nokunciphisa inani leentlobo ukusuka kubuninzi phantsi kwendlela endala ukuya kuthotho lwezitshixo ezimbalwa (GSTR-1, GSTR-3B, njalo-njalo), i-GST yenze unikezelo lwezibonelelo lwemali yendlela. Isehlo se- e-e-e-transtation zemfonogrations ukuhambiswa kwezimpahla ngaphezulu kwexabiso elithile. Ngoku i-enterrefereters ziyakwazi ukubhalisa iifayile zezithuthi zezandla. Umgangatho we-Indiya kwi-End’s Mode of Doiservers uphuculwe ukusuka kwi 130th ku-2016 ukuya ku-62020, “irhafu yemidayo yerhafu ephawulisiweyo. Ngoku i-entreneurs ziyakwazi ukubhalisa kwi-intanethi, ifayile ibuya kundawo nganye, kunye ne-exmind CD.

5. Impembelelo kumahlelo ahlukeneyo

  • [[NTL:0] Ukusetyenziswa: I-GST yasusa umahluko phakathi kweempahla neenkonzo zerhafu, inceda abakhi borhwebo abadityanisiweyo. Amatyala olwazi olungenisiweyo afumaneka ngaphaya kwexabiso letyathanga lemveliso acutha iindleko. Amacandelo anjengenqwelo-mafutha, iilaphu, kunye nezombane zabathengi abonile inkqubela-ntle yomda.
  • Icandelo lecandelo: Abanikezi benkonzo, ngaphambili abaphantsi kwerhafu yomsebenzi, ngoku behla phantsi kwe GST. Ukuphathwa kweenkonzo ezifanayo njengo- “ngokulula” kuphele ukucazululwa ngaphezu koko kubumba ii-vs zenkonzo. okulungileyo. Ububele, i-telecom, kunye ne-IF ifumene inzuzo kwimithetho ecacileyo kunye neetyala elingenisiweyo.
  • Incinci nephakathi i-enprises (amaXhosa): Isicwangciso sokwenziwa sivumela abaqeshi berhafu abancinane (ngokujika ukuya ku- 761.5 crerere) ukuhlawula irhafu ngesantya esithe tyaba ngaphandle kokugcina iingxelo ezinenkcukacha, ukunciphisa umthwalo wokuthobela. Noko ke, amanye amashishini amancinci asazama ukulwa nodibaniso lwamanani kunye notshintsho oluqhelekileyo lomthetho.
  • ITreamsgments zokwenene: I-GST izise ukubonakala ngaphaya kwicandelo lomhlaba ngokubala phantsi kwempahla yokwakhelwa phantsi kwexabiso kwaye ivumela ukunconywa kwento efakwayo njengesamente nentsimbi. Noko ke, icandelo liyaqhubeka lijongene nobunzima obuphathekayo malunga noxabiso lomhlaba kunye nokuphathwa kwe-rectedbread v.impawu ezikhululekileyo.
  • Izingenisi: zithathwa njengezibonelelo ezithatyathwe ngomlinganiselo ongekade, intsingiselo yabahambisi banokuthi bahlawule irhafu yegalelo. Oku kwenza iimpahla zamaIndiya zikhuphisana kakhulu kwiimarike zamazwe ngamazwe. Ukutsala irhafu kuthunyelelwe phantsi kwe-GST kulandelelwa ngomatshini wokukhupha i-express.

Iingenelo Zokuhamba Kumgangatho Werhafu

  • Ulungelelaniso lwerhafu: Amaqondo asezantsi anqamleza amazwe (ngaphandle kwezinto ezimbalwa ezifana nepetroleum ne-alcohol engaphandle kwe-GST) zibangele urhwebo oluqhelekileyo lwesizwe, ukunciphisa amaxabiso ahlukeneyo kunye nokukhuthaza urhwebo lwemida enqamlezeneyo.
  • I-eyee-odolo yokwenza Ishishini: ubhaliso lwangaphakathi, ifatyi yokubuyisela, kunye nee-redunds zisike iteyipu ebomvu. IBhunga le-GST lidibana rhoqo ukwenza lula imithetho, njengentshayelelo yakutshanje yekota yebuyiselo yabaqeshi berhafu abancinane.
  • Unciphiso lwerhafu: Umzila wamanani weinvoice kunye nemali yerhafu ekwindlela eyimfuneko ivumela abasemagunyeni berhafu ukuba balandele isiphelo-siya ekupheleni. Ugcino-lwazi lwe-alytics kunye nothelekiso lwe-I olukwi-GSTN luye lwanceda ekufumaneni ii-amomelies kunye nengeniso efunyenweyo.
  • i-Boost to Manufacing and Forsts: Umthwalo werhafu omncinci kunye nohambo lwetyala longeno lunyuse ixabiso lokhuphiswano lwemveliso yamaIndiya. Ukususwa kwerhafu yomgangatho womda karhulumente kucuthe amaxabiso ee-logists, nto leyo etyala le-13-14% ye-GDP yaseIn.
  • I-Trancate kunye nokunika ingxelo: Inkqubo yonke ingamanani, ukusuka ekubhaliseni ukuya kwi-refounds. Abami bangafumana idata kwingqokelela yerhafu kwaye bathobele i-GSTN preadboard, ikhuthaza ukuphendula.

Ucelomngeni Nokugxekwa

Nangona zininzi izinto eziphunyezweyo, iGST ayinaziphazamiso. Ukuqonda ezi ngxaki kubalulekile ekuhloleni ikamva layo.

Iinkqubo zoNcedo eziBanzi

Ishishini elincinane, ingakumbi elo linamanani alinganiselweyo, lifumene iGST i-odouls. Imfuneko yokuyila ubuyelo oluninzi (GSTR-1, GSTR-3B, GSTTR-9, ne CMP-08 kubathengisi bokwakha) ingaba lixesha lokufumana ixesha. Utshintsho rhoqo kwiifomati ezibuyayo kunye nemihla elindelekileyo yongeze ukudideka. IBhunga le-GST liye lazama ukuthetha ngale nto ngokusungula ukubuya okulula kwemiqathango encinane nokunika ixesha, kodwa inkqubo ihlala intsonkothe kwabaninzi.

Ukutshintsha Isantya Ngokuthe rhoqo Neembambano Zohlelo

Ukususela ekundululweni kwayo, iBhunga le-GST liye layihlaziya irhafu yamakhulu ezinto, ibangela ukungaqiniseki ngamashishini. Uhlelo lwempikiswano.

Izixhobo zobugcisa kwiGSTN Portal

I-GSTN ibone ukuphuma kwamaxesha athile, amaxesha okuphendula acotha, kunye neempazamo ezingahambelaniyo nogcino-lwazi, ingakumbi ngexesha lencopho yezithuba. Ezi zixhobo zithintela ukuthobela ngexesha elifanelekileyo zize zenze ibhotile ye-oyile yamashishini. Urhulumente ubeke ingeniso elungelelanisi kwaye usungula iprojekthi ye-GST 2.0 yokwandisa ukuthembeka kwenkqubo, kodwa iingxaki zokuzibamba ziyaqhubekeka.

Impembelelo yokuhamba kwemali yamashishini

Ubuchule bokulinganisa ityala lerhafu obunengeniso egqithisileyo (apho ityala elithenjiweyo ngumthengi kufuneka lithelekise irhafu ehlawulwa ngumnikezi) isoloko ikhokelela ekubenimba kwityala ukuba umniki uphumelele ukubuyisela ifayile. Oku kuchaphazela ikomkhulu elisebenzayo kumashishini anyanisekileyo aqhubana nabathengisi abangengobaxhasi. Kwakhona, imfuneko yokuhlawula irhafu ngokubuyiselwa kwesiseko sonikezelo oluthile kongeza ukuntsonkotha kwemithetho.

Inkcazo Yamahlelo Aphambili

Imveliso yepetroleum (ipetroli, idizili, iATF, kunye negesi yendalo), utywala obuselwayo obusetyenziswa ngabantu, kunye nombane zigcinwa ngaphandle kwe-GST ambit. Amazwe ayaqhubeka efaka i-VAT yawo kunye nemisebenzi kule nto, nto leyo ekhokelela kwinkqubo ephindiweyo ephazamisa injongo yokuthengiswa ngokumanyeneyo. Ukufakwa kwezi zidibeneyo kuseyingxaki, njengokuba amazwe esoyika ukulahlekelwa yingeniso.

Indima YeBhunga LeeNtloko Zokuguqula Utshintsho

IBhunga leMandla neleNkonzo yeThwatshilo, eliquka uMphathiswa weMali weUnion yezeMali kunye nabalungiseleli bezezimali zikarhulumente, lisisibonelelo esibalulekileyo esiqhubela phambili utshintsho. Liye ladibana izihlandlo ezingama-50 ukususela 2016, lisenza izigqibo ngokuvumelana. IBhunga lizithethelele, lizise imilinganiselo elungeleleneyo, liphuhlise inkqubo yemali yendlela, linciphisa imithwalo yokuthobela abaqeshinanisi abancinane. Indlela yalo yokusebenzisana ivumela ulawulo loburhulumente ukuba lugcine ulawulo lomgangatho wolawulo longalo lomthetho ngelinye inkqubo yokuqhuba inkqubo yerhafu. Umsebenzi weBhunga ubonakalisa amandla entsebenzi yentsebenzi yesebe eIndiya.

Amathemba Neenguqu Eziqhubekayo

Urhulumente udwelise amanyathelo aliqela ukomeleza isakhiwo se-GST nokulungisa iintsilelo zayo:

  • Ukwandiswa kweZibuyelo: Imiqathango yokubuya kanye ngenyanga kunye nokubuya okulula konyaka kusekuxoxweni. Umbindi kwakhona uzise isibonelelo se-inil-fires ze-aftices ezingekho msebenzi.
  • Imigudu yokuzisa ipetroli kunye nendawo kwi-GST yomnatha iyaqhubeka, nangona amanyathelo obulumko efunekayo ukukhusela ingeniso karhulumente.
  • [[Umthetho:0] Unyuso lwezenkcitho: ku-GST 2.0, ulungiso logcino-lwazi oluphucukileyo lokusebenza, kunye neencoko ezisekelwe kwi-IP zemibuzo yomhlawuleli ziza kunyusa amava omsebenzisi.
  • Isisombululo: Urhulumente umise inkqubo yokulawula kwangaphambili kwaye uqwalasela iGST Appellate Tribunal ekucoceni.
  • [[NTL: 0] Focus kwi E-commence ne Gig Economy:[[FT:1] Ngokukhula okukhawulezileyo kwemigangatho yengingqi, imithetho ye GST yabasebenzisi be-e-commerce kunye nabasebenzi be-gig iyasulungekiswa ukuqinisekisa ukuthobela irhafu ngaphandle kokunqanda ukuqaqa.

inika ubuncwane obubanzi kubahlawuleli berhafu, kunye novavanyo lweMali [ rhoqo luhlaziya kwiinguqu zemali. Iinqobo zezoqoqosho kwi NFP ipapashe uphando olubanzi kwiziphumo zezoqoqosho zeGST, inika uluvo olubalulekileyo kubenzi bezobupolitiko kunye namashishini afanayo.

Isiphelo

IBhooks neSebe leThambelo loBucukubhede liyilungise ngokusisiseko iNtlanganiso yeBhunga le-Indiya ngokuyilungisa ngokuqhubekayo indlela yokulungisa iinguqu eziqhubekayo. Ngokudibanisa inkqubo yerhafu, ukuthobelana okukhulayo, nokususa irhafu, iGST iseke isiseko soqoqosho olunempumelelo nolucacileyo. Ngoxa imingeni efana nokunyanzelisa ushishino kunye nobuchule bobugcisa ishiyeka, utshintsho oluqhubekayo oluqhutywa yiBhunga le-GST lulungisa ngokuthe ngcembe le miba. Ukukhangela phambili, i-GST ilungele ukuba liqokokele ngakumbi kwaye lixhase i-okrwelo lwezoqoqosho, lixhase iphulo le-Indiya lorhwebo eliziiiibhilidi eziziweyo, i-GST, ukuqondwa kwalo kuphuhliswa kwengeniso olubalulekileyo, kodwa kwisakhiwo esiye saqalisa ukujikeleza kwentengiso, ukufuduselwa kwemali, irhafu ephantsi, kunye neenzuzo zemali, i-GST, i-odmithe yolwazi, ukuqondwa kwemeko ye-Indiya.