Ukuguquka Kwemithetho Yerhafu Kushishino Loshishino Loshishino Olunengeniso EIndiya

Ukutshintshwa kwemithetho yerhafu elawula i-ecommeters eIndiya kubonakalisa ukukhula okukhawulezileyo kwezoqoqosho lwamanani. Kwiminyaka elishumi edluleyo, intengiso ye-intanethi iye yasuka kwijelo le-intanethi iye kushishino oluphambili, iqhubela urhulumente ukuba enze isakhiwo serhafu ephindiweyo. Enzela abathengisi ukwakha izitore zerhafu, iingcali zezezimali ezilawula ukuthobela, kunye nabenzi bemithetho yokulungisa iinguqu, ukuqonda olu hambo lwenguquko lubalulekile. Namhlanje, irhafuthelo le-Indiya lichazwa yi-eormeterces neSebe (GST), irhafutheliswa kwiPars (TCS), kunye nemithetho engqongqo yezoshishino zemigangatho yangaphandle. Eli nqaku libonisa uhambo ukusuka kwimekobume elungele ukulawulwa, ukuvavanyanisa iimfuno zangoku, kwaye lijonge phambili kwiengxaki zenkqubela.

Imithetho yangaphambili kunye nobunzulu bangaphambili

Ngaphambi konyaka ka-2017, ukuthotyelwa kwerhafu yeenkampani zekhompyutha eIndiya yayikukuqhelisa ukutolika. Umthetho womthetho wawuxhomekeke ngokuyintloko kuMthetho we-Central Sales Task, kumgangatho we-VATS, kunye noMthetho we-Indation Tax, 1961.None eyilelwe ukuthengiselana nge-intanethi. Umthengisi osekelwe eKarnataka ethumela iimpahla kumthengisi waseTamil Nadu wabangela ukuba irhafu yerhafu eyahlukeneyo ngurhulumente, edala intloko engqikelelo yemisika. Ngaphezu koko, ukungabikho kwengcaciso ecacileyo yenkcazelo ye- “e-commercerce" ithetha ukuba abaphathi berhafuthelekisa imilinganiselo eguquguqukayo.

Ucelomngeni lwalulukhulu kakhulu kuludwe lwemigangatho esekelwe kwintengiso kunye nemifanekiso yentengiso. Ukungahoywa koludwe lwemifanekiso, apho iqonga linemakethe, kwaphathwa njengabathengi abaqhelekileyo. IiMacress, ezithengisayo, ezithengisayo, zajongana nokungaqiniseki enoba zazifanele ukuthengwa ngeVaTC okanye irhafu yentengiso nganye. Ukunqongophala kwerejiyo ephakathi kuthetha ukuba ukubhatala irhafu ngokukhutshelwa phantsi kwengxelo yentengiso kwakuqhelekile, ingakumbi phakathi kwabathengisi abancinane abasebenza kumazwe amaninzi. Lo msebenzi werhafuthelo yephondo udiyo udibanisekile udinisa ii-ayidityaniswe i-[6] frace e-omforective trans i-in eIndiya, njengexabiso lokugunyazisa intengo yomthetho kumaphepha omncinci.

Abangenisi-nxaxheba abangenile esixekweni kwakufuneka bafake imali eninzi ekunikeni irhafu kunye nokuvavanya okusemthethweni nje ukuze bafumanise iimfuno zabo ezisisiseko. Urhulumente wavuma ukukhuhlana kodwa washukuma kancinci, enyanzelwa ngumgaqo-siseko wamandla erhafu. Kwacaca ukuba irhafu edityanisiweyo yayikuphela kwendlela enokulondolozwa.

Ukwazisa nge-GST: Inyathelo eligawulweyo

NgoJulayi 1, 2017, i-Indiya yakhupha irhafu yeefashoni neeNkonzo zeNkcubeko (GST), irhafu yenkonzo esembindini, i VAT, nezinye irhafu ezingangqalanga kwirhafu enye, ezimbini eziyalelayo. Kwirhafu ye-eÚcommerce, i-GST yatshintsha. Yatshintsha irhafu edibeneyo yezorhulumente kunye nenkqubo elungeleleneyo yezorhwebo: i-Central GST (CGST), uRST (SGST), kunye ne-Integstate GST (IGST) ukwenzela ukubonelelana. Umthetho wachaza ingqiqo “yomphathiswa wezoshishino zezoshishino zezenteko."ECO), ichazwa njengomntu osebenza, okanye olawula iplatifomu ye-omatshini ye-GSST okanye i-GST

Phantsi kocwangciso lwe-GST, i-ECOS iyafuneka ukuqokelela irhafu kwimvelaphi (TCS) ngesantya se-1% (0.5% CGST + 0.5% SGST) kwixabiso lomnatha weempahla ezihlawulwayo ezenziwe kwiplatfomu zabo. Le ngqokelela asiyorhafu eyongezelelekileyo kodwa yinkqubo yokufumana intengiso nokunqanda ukuvuza kwemali. Iqonga kufuneka ifake iTCS ngorhulumente ngeyeshumi lenyanga elandelayo kwaye ibuyele ngenyanga nganye kwiFom GST++88.

Isiphumo saba sesangoko. Iintengiso zakufuneka zigqithise ukuhlawula nokunika ingxelo iinkqubo zazo. Abarhwebi abaninzi abancinane, ngaphambili ababesebenza ngokungacwangciswanga, banyanzeleka ukuba babhalise phantsi kwe GST kunye nefayile zibuya, bezisa kwinkcubeko yezorhwebo. Ngokwengxelo yecala lasekhohlo lenqanawa inzuzo ende iquka ukubonakala, irhafu encitshiweyo, kunye nentengiso yesizwe eqeleneyo kwiqonga elikhulu ngaphezulu kophinda-phindwe kathathu kwiminyaka emibini ye-GSTrolout. Ngoxa utshintsho lwalubuhlungu . Ngokutshona kwendlela eninzi, kunye nomva kwe-crefoundss-net[[[5] iinzuzo ezinde[FLT] ziquka ukubonakala, ukuhla kwerhafuthensi, kunye nentengiso yesizwe edityani.

Uluhlu lokukhangela lwe-GST

  • Kuwo onke amazwe apho unabathengisi okanye abathengi, ngaphandle kokuba unikwe inkululeko.
  • Iqokelela i TCS kwi 1% kwimixhesho enerhafu (intengiso ye gross ithabatha uphinda-phindo norhoxiso).
  • Ukubuya ngenyanga ngenyanga nge-GST16 nge-10 yenyanga elandelayo.
  • Ithumela izatifiketi ze TCS kubathengisi ngeentsuku ezingama-45 kumhla wokubuya.
  • Ukuxolelaniswa kweTCS norhwebo lweGSTRÍ2B (ngoku eyiGSTRÍ2B) ukuze kuphephe ukungahambelani.

Irhafu Iqokelelwe Kumthombo (TCS): IBhunga

I TCS indlela ephantsi kwe-GST ligumbi lokuthobela irhafu e-eÚcommerce eIndiya. Iqinisekisa ukuba irhafu ibanjwa ngenqanaba lorhwebo, ukunciphisa ubungozi bokubhaqwa ngabathengisi abanokungaxeli ngendleko. Lo myinge, ekuqaleni umiselwe kwi-1% (0.5% yeCGST kunye ne-SGST), kamva yandiswa ukuya ku-2% (1+%%%%%%%%%%% ngokwezinto ezintle kunye ne-1% yeenkonzo, ezisebenzayo ukususela ngoFebruwa 2021. Olu tshintsho lwalunenjongo yokuvelisa ingeniso engakumbi kunye nokuzibamba.

Ngoko, ukuthobela iTCS akunamgibe wayo. Iintengiso kufuneka zithenge ixabiso lomnatha lokubonelela ngerhafu emva kokulungisa uhlaziyo, ukurhoxa, kunye namatyala amabi. Oku kufuna i-injini zoxolelwaniso ezomeleleyo ezihambisana nemiyalelo, ii-invoices, kunye nokuhlawula iingcango. UNn76compliance Izibonelelo: umrhumo wokugqibela we-76100 ngosuku (8850 CGST + 76-SGST) kunye nomdla kwi-18% yemali engahlawulwanga. Kwimeko ezigqithisileyo, amagunya erhafuthe ayakwazi ukumisa ubhaliso lweqonga.

Abasebenzisi be-erikommerce bangaphandle abathengisela abathengi bamaIndiya nabo kufuneka babhalise phantsi kwe-GST kwaye baqokelele i-TCS ngaphandle kokuba bawele phantsi kwe- “OIDR" (Ulwazi lwe-Online and Idatabase Access okanye i-Daemond) udidi lweenkonzo, olunemithetho yayo. izikhokelo zeCBIC zicacisa ukuba abasebenzi abangangomphathi-ma-391] kufuneka bamisele ummeli eIndiya ukuze bathobele. Oku kunyanzele ukuba kuqwalaselwe iiplatfomu zerhafu.

Amalungiselelo erhafu: Ukuhlawulwa kwerhafu

Ngaphaya kwe-GST, imithetho yerhafu efunyanwayo ivela e-miliomerce. UMthetho weMali, 2020, wasungula ingcamango ye- “Spiciencent Economic Presence” (SEP) eIndiya. Ishishini elingangomphathi-nkulu ligqalwa njengelinokubakho ngokuhlawulelwayo eIndiya ukuba lifuna ishishini kubathengi bamaIndiya okanye libandakanyeke kwintengiso ebandakanya iimpahla, iinkonzo, okanye impahla kunye nabemi baseIndiya ngaphaya komda omiselwe (882 kwingeniso okanye i-30 000 yabasebenzisi). Oku kukwandisa ngokufanelekileyo ingcaciso esisisigxina sentengiso sokuhlawulela amanani ngaphandle kweofisi ephathekayo.

Iinkampani ze-esamamfere, inkxalabo engundoqo yerhafu yengeniso yerhafu kukuthunyelwa kweprojekthi (ukuba ziye zanxulumene nentengiselwano yerhafu nezizwe), ukuhlaziywa kwerhafu kwimvelaphi (TDS) ekuhlawuleni abathengisi nabanikezi benkonzo, kunye nerhafu yexabiso eliphantsi kunye nenkcitho yokunyusela. Isebe lerhafu likwahlola kwakhona ukubala ngokwengeniso yengeniso yengeniso yeshishini njengengeniso yeshishini kunye nengeniso yekomkhulu, ingakumbi kumaqonga athe ajika kwimifanekiso yemali e-369.

Ukuqalisa kwakhona kwisithuba se-eÚcommerce kungangenelwa kwicandelo 80 hindiIAC loMthetho weMali yeThafu, onika i 100% yentelekelelo yengeniso kwiminyaka emithathu elandelelanayo ukusuka kwiminyaka elishumi yokuqala, ukuba nje ziqinisekiswe “njengesiqalo esinokwenzeka” liSebe lokuKhuthaza Ishishini neTrente yangaphakathi (DPIIT). Noko ke, ukuncothula kusetyenziswa kwingeniso kwimisebenzi yeshishini, hayi kwingeniso yamakomkhulu, kwaye isiqalo akufunekangakhelwa ngokwahlula ishishini elikhoyo.

Imithetho yabasebenzi belizwe lasemzini

Ukunyuka komda onqamlezileyo we-eÚcommerce, okukhuthazwa ngamaqonga afana ne-Shein, i-AliExpress, kunye ne-Cheroitśpurs, kwabangela ukuba kubekho ulawulo olungqongqo. NgoJuni 2023, iSebe leMali lakhupha isaziso esifuna abasebenzi bangaphandle be-e-eframmerce ukufumana ubhaliso lwe-GST kwaye basebenzisana nezipho ze-TCS, kungakhathaliseki ukuba banobukho bomzimba eIndiya. Ukuhamba kwavala umngxube apho abathengisi abaninzi bangaphandle babesebenzisa iintengiso ezisezantsi zexabiso le-3622 ukuze baphephe ukuhlawulwa kwerhafu.

Ukongezelela, urhulumente wazisa iEÚCommerce Rules, 2020 (equkunjelwe 2023), phantsi koMthetho we-Consumer Protection Act, ogunyazisa ukuba iintengiso zimisele igosa eliyintloko lokuthobela imvume, umntu onxibelelana nomphathi-mikhosi onxibelelanayo, kunye negosa elinonxibelelwano. Ngoxa le mithetho ithengwa ngokuyintloko ithengwa, isebenzisana nokuthotyelwa kwerhafu ngokufuna ingxelo ecacileyo yentengiso, i-DECIC, kunye nexabiso lokubuyisa irhafu-/data yokuba abasemagunyeni erhafuthe anokufikelela ngexesha lophicotho.

Imimiselo yokutshintshiselana yelinye ilizwe phantsi koMthetho woLawulo lwe-Exchange (FEMA) iyasetyenziswa xa ii-evommerce zikwimali yangaphandle. I-Platform kufuneka iqinisekise ukuthobelana nocwangciso oluthe tye le-inguqu (LRS) kwaye ifumane imvume efunekayo kwi-Reserve Bank of India (RBI) yemali enqamleza i-gubuko. [[FLT:]]RBI]RBI isangqa kwi-ostrnrn [i-frame-ekhompyutha inika ukhokelo ekuhlawuleni iingcango ezivumelekileyo kunye nokubika iimfuno.

Utshintsho Lwakutshanje Nokhuthazo

Ngo-2023 nango-2024, urhulumente wachaza amanyathelo amaninzi okuthoba umthwalo onyanzelisayo kumashishini e-eÚcommerce.

  • [[UMTL:0] Ifayile ezenzekelayo yokubuyisa: Isiqalo soluntu oluzisebenzelayo lweGSTrÍ2B egcwalisa ingeniso yerhafu yerhafu kubathengisi, icutha iimpazamo zoxolelwano.
  • [[FLT: 0] Ukhetho lwesakhelo sesambuku: Abasebenzi be EÚcommerce abanomjikelo wonyaka we gagrete ngezantsi kwe 765 crore ngoku ifayile ingabuyiswa ngekota, ngentlawulo yenyanga kuphela, phantsi kodweliso lwe QRMP.
  • Igunyaziso lokwandiswa kwe-EKUSEYINAKA: Ukusukela ngoAgasti 2023, amashishini ane-crever engaphaya kwe-7620 kufuneka akhuphe i-e Neinings, equka ukuthengiswa kwe-eqhakommerce. Oku kuphucula ulwabelano logcino-lwazi lwexesha le-1920 kunye nothungelwano lwe-GST.
  • Umyinge we TCS: Isantya seempahla kunye neenkonzo sadityaniswa ukuya kwi1% (0.5%+0%) kwintengiselwano yentsebenziswano yengingqi kunye ne 2% ye-interpreset, icutha udideko.
  • Uqikelelo lwentengo: iindleko zamva ze-GSTST88 zabekwa kwi-76100 ngemini, kwaye izibalo zenzala zenziwe lula.

Phezu kwazo nje ezi zinto zidityanisiweyo, abathengisi abaninzi abancinane nabaphakathi basazama ukufunda nokubhala ngemivo kunye nexabiso le-software yokuthobela. Urhulumente uye waphendula ngokunikezela ngeemodyuli zokuqeqesha ngesisa kwizibuko leGST kunye nelungu lemibutho yoshishino efana neFoderation of Indian Commerce and Industry (FICI) ukuqhuba iinkqubo zokuphumelela.

Ucelomngeni Ehlabathini: Abathengi Abancinane Neemeko Zobugcisa

Ngeli xesha ucwangciso lolawulo lukhule, ukuzalisekisa kuhlala kungalingani. Abathengisi abancinane, abasoloko besebenza ukusuka kwithala 932 kunye nethala 03 lezixeko, bakufumanisa kunzima ukugcina iirekhodi zamanani ezifunekayo kwiTDS/TCS uxolelwaniso. Abaninzi baxhomekeke kwingxelo yezandla okanye kwi-software esisiseko engadityaniyo ne-GST. Oku kwenza iimfani ezikhokelela ukubonisa iinjongo.

Imfuneko yokubhalisa phantsi kwe GST kwilizwe ngalinye apho iintengiso zinabathengisi okanye abathengisi banzima kakhulu kumaqonga ngeplatfomu eneplatifomu yeplanga. Ngelixesha umthetho we-GST unika ubhaliso olunye ngemiba emininzi yoshicilelo ngobulumko kumacala asekhohlo aqhelekileyo, inkqubo ayibekwanga ngamacala apheleleyo. Amanye amazwe afuna ukuboniswa ngaphaya, okubangela ukuba libaziseke.

Olunye ucelomngeni lunyango lwezibuyelo namatyala angalunganga. Xa umthengi ebuyisela into, iqonga kufuneka ilungise i TCS esele ihlawulwa. Ukuba i-reast kumthengisi ayenzeki ngexesha elinye lerhafu, iqonga kufuneka lifake iplatfomu ulungiso kwijiko olulandelayo. Oku kufuna ugcino lwexesha lokwenene lokubuya kwemijikelezo, apho amaqonga amaninzi angenayo.

I-Outlook yexesha elizayo: IAI, Ingxelo yeXesha lokwenene, kunye nolungelelwaniso lwezizwe ngezizwe

Xa ujonga phambili, iprojekthi ezininzi ziza kubumba indaleko yemithetho yerhafu e-eÚcommerce eIndiya. IBhunga le-GST lihlola ukuhlanganiswa kobuchule bokufumana intengiso yerhafu. Ii-alytics zingayivala iflegi engaqhelekanga isantya sokubuya okanye ezingafaniyo phakathi kokubhengezwa kwentengiso kunye ne-data yesango. Ngo-2024, urhulumente wasungula umqhubi wenqwelo-moya olungele ukuqhuba wonke ushishino lwe-gxaso (BB) lokuthengisa ngaphezu ko-765 crorecre, kwaye oku kunganwebela kuzo zonke ii-eglomcommerce zokuthengisa ngeminyaka emibini.

Enye inkqubela yintshukumo ukuya kwingxelo yexesha le-1962. Ingqiqo “yolawulo oluqhubekekayo lorhwebo” (CTC) ifumana ulwamkelo emhlabeni wonke, apho i-invoice nganye isuswa ngabasemagunyeni erhafu ngaphambi kokuba ikhutshwe kumthengi. IIndiya ayiyi kufumana imodeli yeCTC epheleleyo ngokukhawuleza, kodwa amacandelo athile (kuquka i-ekhommerce) angaziswa phantsi koguqulelo ebuthathaka apho amaqonga athumela khona ulwazi oluthengiselwayo kwinethwekhi ye-GST yonke imihla.

Kwilizwe lonke, i-Indiya ibinenxaxheba ekhutheleyo kwiprojekthi ye-OECD kuMngeni werhafu we-Economy. Isisombululo se-2. Ukuba sisetyenzisiwe, i-Indiya i-"%infrapler ingaphinda ifumane indlela ezingahlawulwa ngayo i-e_grandsgrands ze-e. I-Pip Yokuqala irhafu erhafisa amalungelo e-ogxada (njenge-Indiya), ngexa i-Prip II imisela umlinganiselo oncincane werhafu yerhafu ye-15%. I-Indiya sele ibonise ukuba injongo yayo yokusebenzisa i-Progray 2 ngokukhetha iinkampani ezinkulu zemili, ezizakuba ne-Amazoogle, kunye nezinye.

Utshintsho olunokwenzeka luquka:

  • Ukuthobela okunyusiweyo kwabasebenzisi abancinci: Isicwangciso soshicilelo ngokukhethekileyo ukwenzela i eÚcommerce abathengisi abanomjikelezo ngezantsi kwe 761 crre, apho irhafu ihlawulwa ngesantya esisicaba kwaye zimbalwa iimbuyiselo ezifunekayo.
  • Iqonga lamanani elidityanisiweyo: ibhodi yodwilo esembindini ebonisa yonke irhafu eqokelelwe ngenxa yomthengisi kwiintengiso ezininzi, ukunciphisa ukwenziwa kwemiboniso.
  • [[UMTL: 0] Iprojekthi ze Pilot ezinika itsheyina elibonisayo: isebenzisa umqhubi osasazwayo ukulandelela iimpahla ukusuka kumenzi ukuya kumthengi, ukungqina itsheyina lentengiso yezorhwebo yezithethe nenkcitho.
  • [[[NTL:0] Izikhuthazo zerhafu ezingundoqo: kodwa azisawiswa.(iimpikiswano) ngaphakathi kwe NITI Aayog ekunikezeni iityala zerhafu zeprojekti eluhlaza kunye nokusetyenziswa kweplatifomu eququzelela i-eûmerce.

Iingcamango Zokugqibela: Ukwakha Inkqubo Yerhafu Efundeka Kakhulu

Indaleko yemithetho yerhafu yecandelo le-indiya elikwindawo ebizwa ngokuba yi-eÚcommerce libali lokuziqhelanisa , isuka kufutshane ne-athom elawulayo ukuya kulawulo olubanzi, oluntsonkothileyo, nolunemiba. I-GST ne-TCS ibangele ukuba isiseko serhafu sibonakale kwaye yandiswe. Amalungiselelo erhafu athe kratyaniswe ukugquma umnatha ukufica umgangatho wokufumana amanani. Kodwa ukuvuma kuhlala kulucelomngeni, ingakumbi kubadlali abancinane. Ukuzimisela kukarhulumente ukubandakanyeka kwezoshishino, iimfuno zeprocedcodensis, kwaye ukwamkela iziso zobugcisa (6driven) zinika ithemba lenkqubo elungele ukusetyenziswa ngokulinganayo.

Isitshixo sokuhamba kule ndawo kukuveliswa kwezixhobo ezinamandla zokuthobela izibonelelo zenkqubano , iimpahla zetyala ezidityanisiweyo, kunye nentengiso yerhafu kwiphondo ngalinye. Kubenzi bemithetho, ukugxininiswa kufuneka kuqhubeke nokunciphisa iindleko zokuthobela xa kuthintelwa ukubhaliswa. Icandelo le-eōcommerce yaseIndiya lisekwinqanaba lokukhula; ukusingqongileyo okuthelekelelwayo nokufanelekileyo kwerhafu kuya kunyusa ukwanda okulandelayo kwezixhobo zorhwebo lwamanani.

Ukuhlala benolwazi, abafaki-nxaxheba kufuneka basoloko behlola uhlaziyo olusuka kwi-GST , i-website ye-CBIC, kwaye iingxelo zoshishino ezipapashwa yimibutho efana ne- [FLT]]MSCON[ kunye ne-Indiya (IAWAI). Uhambo lwendaleko yerhafu lukude, kodwa inyathelo ngalinye lokuhamba lisondeza i-Indiya kumanani amanani aqalayo athe kratya nemali ye-fignol.