Ukuvukela Kwentela: Indlela Intela Yentela Nezinkonzo Esetshenziswayo Ekwakuyiyo

Phakathi kwamabili kaJuly 1, 2017, i-Indiya yaqala ukuhlola kwayo okunesifiso esikhulu kakhulu kusukela ekuzilawuleni: ukuphuma kweMapros kanye neNkonzo ye-Inters (GST). Lo mthetho owodwa awuzange nje ushintshe amazinga entela (i-"i-ofrime") yezentengiselwano yamaNdiya. Ngokufaka intela ephakathi kanye nezwe ekhokhayo eyodwa engaqondile, i-GST ihlose ukuchitha isakhiwo sentela esinentela esinentela eshibhinqini encike isikhathi eside futhi evimbela ukuncintisana. Ngaphezu kweminyaka eyisithupha enciphisana nayo, iyabonakala yonke indawo: kusukela endleleni amafayili amancane ezohwebo abuyela kuyo indlela yokuhlela ukuqoqwa kwezizwe ngezizwe ezindaweni ezingaphandle.

Iyini Ngempela Intela Yempahla Nezinkonzo (GST)?

Phakathi nendawo, i-GST ithengwa yonke, intela esekelwe ekufikeni ekhokhwayo ngenani ngalinye elikhona. Ngokungafani nesimiso sangaphambili lapho intela yayinqwabelaniswa khona esigabeni ngasinye ngaphandle kokukhokhwa kwentela efakwayo, i-GST ivumela amabhizinisi ukuba akhokhe intela asuzikhokhele yona kakade. Lokhu kuqeda umphumela owenziwe intela eNdiya." Intengo yentela" [1] eyenza ukuba izimpahla zaseNdiya zingakhokhiswa kokubili ekhaya nasembulukeni.

Isimiso seGST sihlukanisa intela ibe izingxenye ezintathu ezihlangene:

  • ``CGST''' – iboshelwe uhulumeni weUnion kuphakamiso lwezwe.
  • Isimo se-GST (SGST) – iboshelwe uhulumeni wombuso ngokwentengo efanayo ye-tra-testal.
  • I-GST ehlangene – iboshelwe i-Centre ku-oct, kamuva esabelelwa esifundazweni esifikela.

Impahla nezinkonzo zibekwa ngaphansi kwetshe elihlotshisiwe eliyisihlanu: 0% (izinto eziyinhloko ezinjengokudla), 5%, 12%, 18%, kanye no 28% (impahla exubile), nezikhokhi ezibekwe ezintweni zesono njengogwayi neziphuzo ezipholile. Lesilinganiso, nakuba ngezinye izikhathi sasigxekwa ngobunkimbinkimbinkimbi, sasiyekelela ngamabomu ukulinganisela ukungathathi hlangothi kwenkokhiso eqhubekayo. I-GST Council, indikimba kahulumeni ehlanganisa i- Union nezikhulu zezezimali zikahulumeni, iyaqhubeka ilungisa lezizilinganiso ngemihlangano yezikhathi ezithile.

Ukuze kucaciswe kabanzi amazinga nemithetho yeGST, isikhulu i-Indian GST portal ilokhu iyikhokhasi eliqinisekile.

Indlela Eshintsha Ngayo Ukuma Kwezentengiselwano ZaseNdiya

Ushintsho olwenziwa yi-GST alusona nje i-procedul(isakhiwo. Ngezansi kunezindlela eziyinhloko zokuguqula intela ukuze ishintshe indlela ibhizinisi eliqhutshwa ngayo eNdiya.

Ukuncishiswa Kwentela Engaqondile

Ngaphambi kwe-GST, izimpahla zebhizinisi ezazisuka eMaharashtra ukuya e-Uttar Pradesh kwadingeka zilwisane ne-partive, intela yokungena, intela yokungena, i-octroi, intela yokunethengela intela, nokuthenga intela (intela ngayinye ngokubhalisa kwayo, ukubuya, nokuthatha ikhalenda. intela yabekwa emingceleni, idala izitembu zokuhlola ezingabambezela amaloli amahora amaningi. I-GST iqeda konke lokhu. Namuhla, ukubhalisa okukodwa, ukubuya okuhlangene (GSTRTR-1, GST-3B), kanye nokuphatha iketheku elilodwa elivamile lokulalela ibhayisekisiwe. Inani lemithekisi yemithekisi engaqondile layilahla kusuka kumashumi amabili nanhla kuya ku-4 ngonyaka (ngenyanga noma kuxhomeke ekuncitshisweni kwengxenye yekota).

2. Ukuqedwa Kwentela Ekhokhwayo Nokugeleza Okukhululekile Kwentela Efakiwe

Enye yezindlela zokuphumelela ezinkulu kakhulu i-GST ukutholakala kwe-Input Tax Crest Intengo ye-Internat Trust [ITC]. Ngaphansi kombuso omdala, umenzi okhokhela izinto ezingakakwazanga ukunqanda ukuthi lapho ethengisa umkhiqizo oqeshiwe i-VaTH. Inkonzo ibhekene nenkinga efanayo. I-GST yaphula leliketanga ngokuvumela zonke izintela ezikhokhwamayo ezikhokhwanywayo eqophekelwayo eqophelweni ngalinye, futhi umthelisi ukhokhele intela engekho kuphela. Lokhu akwenzenga kuphela ukwehlisa umthwalo wentela osebenzayo kodwa kwenza ukukhokha intela okungaphezulu. Nokho, kwadala futhi isikhuthazo esinamandla sebhizinisi sokusebenzelana kuphela nabadayisi, ngokukhuthaza intela ngokungeyikhokhisi ezindaweni ezizungeze indawo zonke.

I - New Dawn Yezohwebo Nezobuciko

Ukususwa kwezindleko zokuhlola umngcele kahulumeni mhlawumbe kwakuwushintsho olubonakalayo kakhulu. Iloli elake labhekana namahhohlo ayishumi nambili phakathi kweDelhi neMumbai manje lihamba ngaphandle kokuphazanyiswa − lilinganiswe kuphela umshayeli ukuphumula nokubuyisela ijubane. Isikhathi esalondolozwayo izindleko ze-logics ngokulinganiselwa ku-588% eminyakeni yokuqala, ngokwezibalo zezemboni. I-E-Way Bill system, edinga ukubhalwa kweminyobo engokobuchwepheshe ukuze kuhambe izinto ezifanele inombolo engaphezu kuka-20050 000, okuqhubekayo okusungulwe yinqubo. Le nqubo yakhuthaza izinhlangano ukuba zihlanganise iziteshishi ezisakaza izindawo zikahulumeni ezihamba phambili "mama" ezigcinelwayo zendawo. Ngesikhathi sokuqala, imake ye-Indian yaba yinto engokoqobo kunento engokoqobo kunento engokoqobo kune-pane.

4. Ukusungulwa Kwehlelo Elingahlelekile

Sekuyisikhathi eside i-Indiya ilawulwa amabhizinisi amancane, angenisa imali. I-GST, nomnyango wayo oyimfuneko wokubhalisa i-ALIthi le-ALIkhi (610 lakh yezindawo ezikhethekile) kanye ne-pactures, isunduza amabhizinisi amaningi kulelinethi elisemthethweni. Imfuneko yokufaka intela emalini, uwafake emahhosheni e-GST, futhi uwafake ezikweletini zemali enziwa nzima ukufihla intengiselwano. Nakuba ukushaqisa kokuqala kwabangela ukuba abahwebi abancane bamelanethi ukuba bamelane, umphumela ophakathi uye waba ukwanda okuqhubekayo kwemali yokukhokha intela engxenyeni engaphansi kwe-65 ehholweni yokubhalisa intela ezindaweni eziphambili zokungena eGST. Lokhu kuvule ukukhokhwazwa okusemthethweni namuhla, njengoba ama-GSTST ibuye i-Grective.

5. Ihlelo Lezenkolo Le - E - Commerce

Phambi kwe-GST, izinkampani ze-ecommerce zalwa nezinga le-vat ehlukahlukene, izintela zokungena, kanye nobunkimbinkimbi bokuncibilikisa ngezindawo eziningi. I-GST yahlela konke lokhu. Itheakthoba eqoqwe eMthonjeni (TCS), lapho i-e-commerce platform idecuct 1% yentela kunoma ingakanani ukuthengwa nokufakwa kukahulumeni, kwaletha ukubonakala obala kwentengiselwano ne-intengo yomthetho. Yaqinisekisa futhi ukuthi umthwalo wokuthobela udlulele ngokwengxenye kumapulatifomu amakhulu, ikhiphela abadayisi abambalwa abasebenza ezimaketheni. Umphumela waba ukwanda okusheshayo ngisho nasezindaweni eziqoqweni ze-omgateinss 2, nasemadolobheni, njengoba izindleko zokusebenza nokuhambisa isikhathi ze-omfashini eGSTR waphawula ngokuqondile izindleko zezenteni yeze yezente lemboni yezenkampane yezensi yezensi yezenkampane ye-Fom.

Ukuphakanyiswa Kwezimo Ezincane Neziphakathi (Izimo Ezimbaxambili)

Icebo lokuqamba ngaphansi kwe-GST, elivumela abakhokhi bentela abancane abanyukela ekushintsheni babe ngu-761.5 ukuba bakhokhe amaphesenti amisiwe e-pavern (iphesenti elingu-1 kwabenzi, 6% ezindaweni zokudlela, njll.) ngaphandle kokuqoqa intela noma ukusho ukuthi i-ITC, ukwenza kube lula ukubhalisa izifemu ezincane eziphambili. Ngaphezu kwalokho, umnyango wokubhalisa i-partum (76 lakh) uphinde kabili umnyango we VATC, ukhulula amathekiniki amancane emalini entela ngokuphelele. Ku-SMES ayedinga ukubhalisa, ikhono lokuthiwa i-IC ezintweni eziyinhloko zemali eziyinhloko--$infailphiliary, izimoto, izindleko eziphambili, ukutshala izimali zanamuhla.

Imiphumela Ye - Ripple: Abathengisi, Inzuzo Kahulumeni, Nemali Ebanzi

Ithonya le - GST aligcini nje emabhizinisini; liye lashintsha isimo sabathengi futhi lashintsha nenani lemali yalelizwe.

Amanani Abathengi Nenani Lamanani

Kuyo yonke imiphumela esheshayo yokuthuthwa kwayo, i-GST yabangela intengo ethile njengoba amabhizinisi elungiselwe izitebhula ezintsha. Nokho, ngokwezimo eziphakathi, ukususwa kwentela yokukhokha nokuthuthukisa ukusebenza kahle kweketanga kwaholela ekunciphiseni amanani ezinto eziningi ezihlalayo, kuhlanganise nezimoto ze-electronic, izimoto (ikakhulukazi ezinezimo eziphansi ze-GST), nokudla okulungisiweyo. Inani lokuthenga (CPI) ngezimpahla nebhasikidi ezisebenzayo liye labonisa ukulinganisela esingeni lentela esingaqondile kusukela ngo-2017. Yebo, izinto ezibekwe etsheni eliphakeme kakhulu (28%), izimo zezokunethelekelela, izimo zomoya, ugwayi, nogwayi, nogwayi odayo yonke intengo yancishiswa.

Imali Kahulumeni Nempilo Enempilo

Ngemva konyaka wokuqala onamadwala emali ewujuqu, iqoqo lemali yeGST liye lakhuphuka futhi lakhula kakhulu. Imali enkulu yeGST yanyanga zonke inqamule i-761.5 lakh crore eFY2023-24, ibonisa ukukhula kwezomnotho nokuthuthukiswa. Intengo yeGST iklanyelwe ukuhlanganisa imali ekhokhwayo yamazwe iminyaka emihlanu, yakhushulelwa ngoMatshi 2026 ukuze inciphise ukushintsha. Isilinganiso se-GST (ama-revenue ehlukaniswe ngenkokhiso) siye sehla kusukela ku-14.4% ngaphambi kwe-GST ukuya ku-11.6% namuhla, okubonisa ukuthi isimiso sidlulisa isithembiso sayo sentela ephansi ngesikhathi sisamukela imali esele intela.[8]

Ukuhlanganiswa kweMacro ezomnotho

Ngokudayisa amamakethe avamile, i-GST yandisa inqubo yokuhlanganisa kwezomnotho phakathi kwezifunda zaseNdiya. Isilinganiso sokuhweba nge-GDP ngezifunda zomhlaba sanda kusukela ku 22% eFY2016-17 kuya ku-28% ngo-FY2022-23. Amabhizinisi awasacabangi "ngezimakethe zamazwe" kodwa akhuthaza i-"makethe ye-GST". Lokhu kuye kwakhuthaza ukudayisa intengiselwano yezentengiselwano yesizwe, isambatho esisesilinganisweni, futhi kwakwenza kwaba lula ngabenzi abancane ukufinyelela abathengi ezweni lonke. amabhukwana ohlelo ohlelo oluhlanganisa izimali njalo] aqokomisa indima ye-GST ekuthuthukiseni ibhizinisi, kanye nokugxuma kwe-Indiya kusuka ku-717171717 kuya ku-1917] eBran’ssss (ebucond)

Izinselele Ezabhekana Nazo Ohambweni Lwe - GST

Izinselele eziningana ziyaphikelela, ezinye ziyaqhubeka zisebenza.

Imishini Yezobuchwepheshe Nokukhathala Kwenhlangano

I-GST, eyakhiwa yi-Falls and Services Truth Network (GSTN), yayihlushwa isikhathi esiphansi njalo, iziteshi ezicothayo, futhi amalayisensi angalingani eminyakeni yayo yokuqala emibili. Lokhu kwenza ukuba kubekwe iphupho elibi kakhulu, ikakhulukazi amabhizinisi amancane ayengenazisebenzi ezinikezelwe zokukhokha. Nakuba umsebenzi uye wathuthuka kakhulu kusukela ngo-202020(20) nezingalo ezizinziwe zezimoto kanye nezingaphucuthi ezibekwe ngaphandle kolayini ze-irbon.

Ukuyinkimbinkimbi Kokuhlelwa Kwesilinganiso Nokuhlelwa Kwezohwebo

Isakhiwo esinemibhoshongo emihlanu siye sagxekwa ngokuthi "ama-altures amaningi" e-VAT yanamuhla. Izinguquko zezinga lokungaqondakali zidala ukudideka. Ngokwesibonelo, ukuhlelwa kwezinto ezinjengezindawo zokukhanya kwelanga, izincwadi ezinyathelisiwe, kanye nezici ezihlangene kuye kwaba umthombo ophindaphindwayo we-litation. Inqubo yokuhlela i-Advance Coption [ ingeniswa ukunikeza ukucaca, kodwa umthamo omkhulu wezinhlelo uvala insimbi ukhubaza isimiso. Ochwepheshe sekuyisikhathi eside bebiza ukuhlanganiswa kwezingu 8% nezingu-12% (futhi 18% nezingu-28% zezinto eziningi) ukuze i-erona, kodwa izivumelwano zezombangazwe zihlala zingafinyekile.

Izindleko Eziphakeme Ebhizinisini Elincane

Ngisho nanecebo lokuqamba, abahwebi abaningi abancane basazama ukuvumelana nemishini. Izindleko zokuqasha umgcini-zincwadi noma ukuthenga i-software ye-GST zingabaluleka esitolo se-kirina noma kumthengisi wendlela. Nakuba uhulumeni eye wasungula ama-apps akhululekile (njengama-apps ]GST Sahay platifomu) futhi yenza lula i-patting yemist (icebo le-QRMP), ukutholwa kuye kwathatha ijubane. Ngo-2022, ikomiti yepalamende yaphawula ukuthi amabhizinisi abhaliwe ngokomthetho ayengazange agcine imibuyiselo yawo yaminyaka yonke, isikisela ukuthi ukukhathala kwayo kungokoqobo.

Ukulwa Nezimpi Ezilwayo Nezinga lokubuyisana

Ukuqinisekisa ukuthi izinzuzo zokugawulwa kweGST zadluliselwa kubathengi, uhulumeni wamisa i-National Anti- Profiteering Authority (NAA). Imithetho ye-NAA ezimweni eziningi mayelana namakhulu . kusukela ezinkampanini ze-FMCG ukuya kwabathuthukisi bezindawo ezingokoqobo .Ngesinye isikhathi yakha umthwalo ohambisana nokuzifaka futhi ngezinye izikhathi yaholela ekuthatheni izingxabano ezingokomthetho. Nakuba i-NAA yasuswa ngo-20222, ifa layo lokuhlola intengo ekhokhwa liyaqhubeka nge-Commission. Okwamanje, i-GST Council ishintsha izinga elivamile lokushintsha isilinganiso se-GST (istrystings isukela ku-18% kuya ku-5% ku-2019, noma ezimotweni zikagesi ezisukela ku-12% kuya ku-5%).

Indlela Engaphambili: Iziqondiso Nezinguquko Zesikhathi Esizayo

Izenzakalo eziningana eziyinhloko zisemkhathini ezingaguqula ibhizinisi lamaNdiya ngokwengeziwe.

1. Izinga lokuncishiswa Kwemali Nokubekwa Kwayo

Kuxoxwe ukuthi sekuyisikhathi eside kusetshenziswa, ukuthuthelwa esikhiweni esilula sama-slabry (5%, isilinganiso se-12% noma 18%, futhi 28% yempahla yezono) kunganciphisa izingxabano zokuhlelwa kwezilinganiso. IQembu Lezikhonzi ekuhlelekeni, limiswe ngo-2021, kulindeleke ukuba likhiphe umbiko walo wokugcina, ongase utuse ukuhlanganisa amatshe ayizi-8% nangu-12% abe ngesilinganiso esisodwa. Lokhu kungasondeza i-Indiya emikhubeni engcono kakhulu yomhlaba wonke lapho amazwe amaningi engasebenzisi khona izilinganiso ezingaphezu kwezithathu.

Ukuqinisa Isimiso Sezokuxhumana Esihlanganisa Izinombolo

GSTN isebenza esimisweni sokuhlola ukubuya okusekelwe e-Al ukuguqula i-B2B ngokuzenzakalelayo, ukunciphisa ukuhlaziya kwezandla. Ukufakwa kwe-e-invoicing (obekwe amabhizinisi anokujika ngaphezulu ngo- 765 creor kusuka ku-2021, manje esehliswe ukuya e- 7610 lakh ngo-2025) sekuguquliwe kakade ukuhwebelana ngezigwebo ze-oral-opencation. Ukuqhubekela phambili, isikhathi esingokoqobo esifanayo singanciphisa ukubuyiselwa kwendathamo yokugcina kuya evumelweni eyodwa yokuchofoza. Ukuhlanganiswa kwe-data ye-GST ngentela nenkokhi yemali kanye nemininingwane kulindeleke ukuba kunqande ukuvimbela ukukhokhwa kwentela ngokuphumelela kakhulu.

3. Ukuhlangana Kwe - Petrol, Isidumbu, Nezakhiwo Zangempela

Izingxenye ezimbili zisele ngaphandle kwenetha le-GST: imikhiqizo kapetrolium (petrol, diesel, i-oyilejini, injini yezindiza, negesi yemvelo) nendawo ekhona ngaphansi kwezimo ezithile. Ukuletha ipetroliyamu ngaphansi kwe-GST kuye kwaba yibhatata wezombangazwe ngoba amazwe athembele kakhulu kupetroli yemali exhasa imali yawo (ingxenye engu 25-30% yemali kahulumeni ekhokhelwayo. I-GST inciphisa ukufakwa kwemibhoshongo eminingi yamafutha lapho izimoto zikagesi zithola inzuzo. Izwe langempela, nalo, lingangeniswa ngokugcwele ngaphansi kwe-GST ngesilinganiso esisodwa nenzuzo eyodwa yokuthenga (ngokuvamile inemisebenzi eyinkimbinkimbi yezindawo ezithengwayo kanye nezindawo ezingekho).

Ukuquliswa Kweziphepho

Kunezinxephezelo ezizophela ngo-2026, izifundazwe zidinga umthombo omusha wemali ukuze zigcwalise igebe. Okunye okuhlanganisa ukunwetshwa kwama-ces efomethiwe noma ukuhlelwa kwezindlela zokuhlanganisa imali. Lendaba ibucayi kwezombangazwe, kodwa isinqumo esibonisayo sibalulekile ekuzinziseni kwesimiso se-GST esikhathini eside.

Isiphetho

IMaprops and Service Readers Tax ayizange nje ibe yintela kuphela − yayiyinguquko engokomthetho-sisekelo nengokomnotho eyaguqula ubuhlobo phakathi kwesakhamuzi, isifundazwe, nentengo. Impumelelo yaso ibonakala ngokuthobela izindleko eziphansi, nentengo ehleliwe kakhulu. Ukuhluleka kwayo kuyizifundo eziyinkimbinkimbi zentando yeningi kahulumeni wentando yeningi, lapho umklamo wemithetho kumelwe ulinganisele khona ngokusebenza kahle ne-eatry. Njengoba i-Indiya iqhubeka ichweba i-GST , ukucwenga, amazinga angcono, kanye nentengo yentengiso ehlangene ngempela yamabhizinisi aseNdiya. Intengiselwano icacile: ukujwayela kulendlela entsha yokukhangisa intela, ngenxa yenkathi yezentengo, intela incithane kakhulu. Inkathi yeGST iseyindayo, futhi ingathika kakhulu.