Izindawo ezincane zebhizinisi zaseNdiya, ezihlanganisa ama-crororo, ama-cread, amancane, kanye nomthwalo wokulawula. Ukusetshenziswa kwemisebenzi elungile neMinyango yezentengiselwano kunamandla okusebenza nokukhula kwezomnotho. La mabhizinisi, kusukela ezitolo zendawo kuya ezikhungweni eziphezulu zokwakha, asebenza phakathi kwentela elawula ngokuqondile ukugeleza kwazo, amasuntra, amasu okulawula. Ukusetshenziswa kweZikhungo Ezinhle nezeNkonzo (GST) kungushintsho olubaluleke kakhulu lokuhlasela lendawo emvelweni emashumini eminyaka. Ngaphandle kwenguquko yentela eqondile, njengentela ehambisana nentela ephansi, intela engenisa intela kanye nentela yezezimali, inqubo yendawo ehloselwe ukuthuthukisa ukugcinwa kwemali lapho kunikezwa umthwalo wokukhonzwa. Nokho, uhambo oluyinkimbinkimbi, kusuka ekuthuthweni kwezentengo yentela ehlukahlukeneyo, izinselele zeze izindleko zeze ngalezi bhizinisi eziphambili zezentengo zemali, ibhizinisi elinamandla.

Inkathi yangaphambi kwe-GST vs. Intethe yamanje ibukeka

Ukuze umuntu aqonde ithonya lamanje lemithetho yentela, kumelwe aqale aqonde isithunzi esenzeka esikhundleni sayo. Ngaphambi kukaJuly 2017, umkhiqizi omncane eGujarat edayisela umthengi eMaharashtra kwadingeka ahambe nge-lishibhini yentela kahulumeni nephakathi. Usizo lweTsitho Olungeziwe (VAT), i-Central Steats Taxis (CST), nemisebenzi yokususa izikhundla yadala ithonya elibi elibi lentela, ukukhokha izindleko ezikhubazekayo nokunciphisana. Intengiselwano yentengiselwano yayidinga ukuncishwa kwemishwa kwemishuwa yemishuwa, idinga iteksi yemithetho yezekethi nemisebenzi emikhulu. Lesimiso esihlukene sakha izindleko eziphakeme zokukhokha intela nezindawo ezivundile zokubalekela intela.

I-GST yayiklanyelwe ukuqeda lemingcele ngaphansi kwesimiso se-"Isizwe esisodwa, Intela eyodwa" kumabhizinisi amancane, isithembiso sasicacile: imakethe ehlangene, izikweleti zentela (ITC), nokuncishiswa komthwalo wentela wonke. Umbuso wamanje we-GST unikeza izivikelo eziningana ngokukhethekile kubathelisi abancane:

  • Intengo: Amabhizinisi anesikhombi esine-agregate esiya eRs. 20 lakhs (R. 40 lakhs yempahla kwezinye izifundazwe) akhululekile ekubhaliseni nasekuthatheni i-GST kanye nemithwalo yayo ehambisana nayo.
  • Ukudweba i-combing Scheme: Amabhizinisi amancane anokujika afike eRs. 1,5 crore (amagugu) neR. 50 lakhs (i-sovices) angakhetha i-Combing Scheme. Lokhu kubenza bakwazi ukukhokha ingxenye emisiwe yebhayisekile yabo njengentela (1% yabakhiqizi, 6% kwabanikezeli benkonzo) kanye nohele wempindiso eyodwa ngonyaka (GSTR-4) ngokukhokha intela yesine.

Nakuba lezi zinyathelo zinikeza isivikelo, izikhungo zokuhweba zibalulekile. Abathengisi abakwazi ukuqoqa intela kubathengi babo noma bathi i - Landing Trutho Creend (ITC) ekuthengeni kwabo, okungenza ukuba bangancintisani kakhulu eketabeni lokuthengwa elibuswa abakhokhi bentela basikhathi sonke.

Amaphoyisa Aqondile Entela Nesimiso Sempi

Ngalé kwe-GST, i-Inhoo Taxis Act ihlanganisa amalungiselelo amaningana aklanyelwe ukunciphisa umthwalo ophoqelelwayo kanye nentela emabhizinisini amancane. Okuvelele kakhulu kula macebo ayintela ehholo ngaphansi i-4AD.

Ukukhokha Intela Okuyingqopha - mlando: Umshintshi Womdlalo Wezinto Ezincane

Ngaphansi kwe-Gradity 44AD, ifemu ye-proprimetar noma i-sociation (enye ngaphandle kokulinganisela ukubekeka) ngokuguqukela eRs. 3 ama-crores angamemezela inzuzo ngesilinganiso esicatshangelwayo sama-lintshi angu-6% ngezindlela zobuchwepheshe, noma u-8% we-injini ephelele. Lelungiselelo liqeda isidingo sokugcina izincwadi eziningi ze-akhawunti noma ukukhokhela intela ngaphansi kwesigaba 44AB. Kumnikazi webhizinisi omncane ofaka izigqoko zemenenja, umgcini-mali, kanye nomthengisi wezentengiso ngesikhathi esisodwa, lokhu kubaluleke kakhulu. Amalungiselelo akhona ngaphansi komsebenzi [[FLT:] [FLD] 44] [FLD] [FLT] [FLD] [F]] [FOK]

Izinguquko Zentela Nezinyathelo Zokuqala

Ukwehla kwenani lentela yenkampani ku 22% (kuhlanganise ne-astreabration ne-cess) ngo-2019 kwakuyisinyathelo esibalulekile ezinkampanini zasekhaya. Nokho, amabhizinisi amancane amaningi asebenza njengemikhumbi ekhucululwayo noma izinhlangano, lapho iholo likhokhwa khona emasimini angaphezulu. amasha enkokhiso kubantu ngabanye anikeza amazinga aphansi kodwa adinga abakhokhisi bentela ukudela izintengo eziningi, eziye zashukumisela abanikazi abaningi abancane bebhizinisi ukuba baphinde bakhokhele intela yabo ngokucophelela.

Ukuze kuqalwe kabusha futhi kucaciswe, imvelo yokuqala inezisusa ezithile zentela. Ngaphansi kwe Ukukhipha ama-80-IAC, isiqalo esingaziwa se-DPIT esihlanganisiwe ngemva kuka-April 1, 2016, ingathola inzuzo encishisiwe yenzuzo yayo iminyaka emithathu elandelanayo. Lokhu kunikeza ukusekela okunzima kokuphuma kwemali phakathi nezigaba zokukhula okulula. Ngaphezu kwalokho, i-Angel ... i-ANTB ilungiselelo (i-Extiscrects) (2), intela etholiwe ngenani elithengwayo lentengo ephambili, ngaphandle kokuyifaka emuva kwe-intengo yezeko.

Ukusetshenziswa Kwendlela Yokushayela Nendlela Yokuthola Imali Yokuthenga

Enye yemiphumela emihle kakhulu yezimiso zentela zanamuhla kuye kwaba ukwenza umnotho wamaNdiya ube semthethweni. Ukubhalisa akuseyona nje incwadi yokukhokha intela; iyisiphazamiso sokungena emakethe engokomthetho.

  • Irekhodi elingaguquki lentela linikeza inzuzo esobala neqinisekisiwe: Amabhange nezinhlangano zezezimali manje zithembele kakhulu eGST ibuya futhi ifeze iTax Buyiselo (ITRS) ukuze kuhlolwe ukufaneleka kwebhizinisi. Irekhodi elingaguquki lemitapo yentela linikeza umkhondo wemali ekhanyayo nengaqinisekiyo, okwenza kube lula kakhulu ngamabhizinisi amancane ukukhokha inhloko-nkampane nokukhokha ngaphandle kokukhokha intelisa. I-AGRAGeneser (A) uhlaka). i-pulani yemali engaphezulu ngokuvumela abakhokhi bemali ukuba bangenise imininingwane yezimali ngokuqondile evela emathekwini entela.
  • I-Governament Projectment (GEM): I-Government e-Makethe (GEM) platifomu, eyenza ukuba iminyango kahulumeni ithole imali yokubhalisa i-GST. Lokhu kuvula intengo enkulu ye-MSMEs. Ngokwemininingwane kahulumeni, ngaphezu kuka-50% yenani lokuhleleka eGM kubhekiswe kubathengisi abancane. I-PUm ikhomba nemithetho yentela ngokuqondile iguqulela ekutholeni izivumelwano zikahulumeni ezingenisa imali eningi.
  • [[FLT: 0] Intengo yeTaxis ye-Input Tax (ITC) Ama-mechanic: Iketanga elihlanzekile i-ITC iyilinchpin yesimiso se-GST. Ibhizinisi elincane elibhaliwe, ukuthenga izinto ezingakhi kubathengisi ababhalisiweyo kubenza bakhokhele i-GST njengemali yokukhokha ngokulahla izindleko zabo ze-GST. Lokhu kunciphisa izindleko ezisebenzayo zezithako ze-injini futhi kunqanda "cash kanye nokuthwala" ezomnotho lapho kwakuthengwa khona abahwebi abangabhalisiwe ngaphandle kwemali.
  • I-Legal Recoume for Presances ezibambezelwe: I-MSME Samadhaan Scheme inikeza uhlelo olunamandla olungokomthetho ukuze amabhizinisi amancane athole izindleko kubathengi. Ukubhala icala ngaphansi kwalelicebo, umnikezi kumelwe abhaliswe ngaphansi kwe-MSME Ministry (Ubhalisa i-Organization) futhi ngokufanelekile, abe yi-GST-presence. Umthengi ufanele ukukhokha inzalo ngesilinganiso esiphakeme enkokhweni ayikhokhiswanga.

Ukuziphilisa Okuqhubekayo Neziteshi Ezihamba Ngemali

Naphezu kwezinzuzo, ukukhokhwa kwentela emabhizinisini amancane eNdiya kuseyinselele enkulu. Ukusuka esimisweni esisekelwe ephepheni kuya kuleyo ebhalwe phansi, nakuba isebenza kahle ephepheni, kuye kwabangela ukuba abafundi abaningi abancane bamabhizinisi bafunde kakhulu.

Ukuyinkimbinkimbi Nokukhathala Okubuyayo

Isigaba sokuqala se-GST sasidinga ukubuyisela izibuyelo eziningi ngenyanga (i-GSTR-1 ukuze kuthengiswe, GSTR-3B ukushwankathelwa, ne-GSTR-2 ekuthengeni), okuholela esenzekweni esaziwa ngokuthi "kubuya ukukhathala" noma uhulumeni uye wayenza lula lenqubo ngokuhamba kwesikhathi (ukunciphisa inani lezinxephelo kanye ne-autodition invoice ehambelanayo), ukucindezela kokuhlala njalo kwemifantula. Umthelisi noma umkhiqizeli ngokuvamile untula ulwazi lokulawula le nqubo yokubuyisa ngaphandle kosizo lwangaphandle, ukwenezela izindleko zokusebenza.

Inkinga Yemisebenzi Ehlukahlukene

Enye yezimpikiswano eziphikelela kakhulu enkambisweni ye-GST i- isakhiwo somsebenzi esisuswe (IDS). Lokhu kwenzeka uma izinga le-GST ekufakeni (izinto zotshani) liphakeme kunezinga lomkhiqizo wokugcina (ingxenye). Ngokwesibonelo:

  • Umenzi wezindwangu ukhokha i - 12% GST ewulu oluthasishiwe (oluyi - input) kodwa ufaka 5% GST endwangwini yokugcina (i - offte).
  • UMQHUBI wezikhali ezisebenza ngensimbi ukhokhela i - 18% GST ezingxenyeni ezithile kodwa umkhiqizo wokugcina ukhanga i - 12% GST.

Kulezi zimo, amabhizinisi aqongelela i-Internation Threas Creend enkulu (ITC) angenakuyisebenzisa ukuze akhokhe intela ekhishweyo. Nakuba ekufanelekele ukubuyiselwa kwe-ITC eqoqiwe, inqubo yokubiza izinombolo ze-ID iye yahlaselwa ngokomlando izimfuneko eziqinile, ukulibala, nezimpikiswano ezingokomthetho. Lokhu kuvala isilinganiso esikhulu sokusebenza, okuyinkinga enkulu emabhizinisini amancane anenzuzo encane.

Imiphumela Yokuhamba Kwemali Ye - TD

Intela ekhuliswe eMthonjeni (TDS) ngaphansi koMthetho weMandawo woMthendeleko isebenza njengokuqoqwa kwentela. Emabhizinisini amancane anikeza izinkonzo noma athengisela izimpahla izinkampani ezinkulu nezinhlangano zikahulumeni, amathekshi eTDS (phakathi kwe Zingxenye 194C, 194J, 194J, njll.) angabopha isibalo esingu-1% kuya ku-10% yenani lawo elingenamali. Nakuba ekugcineni angazibiza ngesibopho sale TDS lapho efaka igebeva lawo minyaka yonke i-TTTR, igebe phakathi kosuku lwethengiso nenkongozeli yemali eshiweyo ingenza ukugeleza okuphawulekayo kwemali okungahambela ndawonye. Ibhizinisi ngokuvamile kudingeka lilinde kuze kube sekupheleni konyaka wokubuyisana nokuzikweleta kwazo.

Umphumela Ophakeme Wentela

Ithonya lemithetho yentela alifani kuyo yonke imvelo yeMSME.

I-E-Commerce v. Brick- and-Mortar Retail

Abathengisi abancane kumapulatifomu e-e-commerce babhekene nezithiyo zentela ezithile. Ngaphansi kwe-GST, abasebenzisi be-commerce kuyadingeka ukuba baqoqe i-1% Tchax eqoqwe eMthonjeni (TCS) kuzo zonke izinto ezikhishwe ngenethi ezidayiswayo ezidayiswayo. Lemali ye TCS igcinwa ngumsebenzisi (umz., i-Amazon, i-Phranklet) nohulumeni, futhi umthengisi angayibiza njengemali yokukhokha. Nakuba lokhu kuqinisekisa ukukhokhwa kwentela ezomnotho ye-mitualculture, kudinga ukuhlelwa okunenzuzo encishisiwe kwentengiswayo, othola imali encishisiwe ngaphandle kwepulatifomu.

Iziqalo Neziteji Zakuqala

Ngalé kwe-Angel Tax Discrect, ukuqala kuzwela kakhulu ekuthengisweni kwentela ye- Employee Stock Paraces Cendment (]. Ukuze kuvele imali eqalayo, ukunikeza amasheya kuyindlela yokudonsa italente ephezulu ngaphandle kwemali esheshayo. Ukukhokhwa kwe-ESOP njenge-perquite ngesikhathi sokuzivivinya (futhi kamuva njengenzuzo yenkokhelo yokuthengisa) kwenza intengo yentela yezisebenzi ngisho nangaphambi kokuba zizuze imali eziyabelaneni. Izivumelwano zamuva zihlela ukukhokha intela ekhokhelwayo, kodwa ukukhiqiniswa kwemali kusalokhu kuyinkimbinkimbi.

Ukusebenzisa izinkonzo

Abenzi abancane bathinteka kakhulu ngokutholakala nokulula kokuthi i-Unite Truth Creasure ezintweni ezishisiwe nasezintweni zenkokhelo. Ngakolunye uhlangothi, abaxhasi benkonzo bakhathalela kakhulu amazinga eTDS emarini abo. Ukuhluka phakathi kwamahlelo okuhlela eGST (inani elingu-1% kubenzi be-v. 6% kwabaxhasi benkonzo) futhi kuthinta isinqumo sokuthi ingabe bakhetha yini icebo elenziwe lula.

Ibalazwe Lomgwaqo Wesikhathi Esizayo: Ukuqina Nezinhlelo Ezilula

Ukuze izimiso zentela zihlanganise ngempela isimiso sezinto ezincane eziphilayo nezokusebenza kwebhizinisi, kudingeka ukuthuthukiswa okuqhubekayo.

Ukubuya Okuhlangene KwamaGST 3.0

UMkhandlu we-GST ubulokhu usebenzela ukubuyisela i-Foffywo eyodwa, eyenziwe lula. Umgomo ukusuka ku-octal ejikelezweni elibhaliwe (GST-1, 3B, 9C) ukuya esimisweni lapho umkhokhi wentela angafaka khona i-oda ekwazi ukubuyisela enye ehlanganisa ukuthengwa, ukuthengwa, nokukhokhwa kwemininingwane. Impumelelo yesimiso esisha sokubuyisa ixhomeke ebucikweni obuqinile nobudlelwane obuncishisiwe obunciphisa ingozi yamaphutha.

Ukumiswa Kwesimiso Esilindelekile

Ushintsho oluvamile emazingeni entela, izinsuku ezifanele, namafomethi alandelanayo adala isimo esingaqiniseki. Amabhizinisi amancane azama ukwenza ukutshala imali isikhathi eside nezinqumo lapho indawo yentela ishintsha njalo. Umthetho wentela olindelekile, onezinguquko ezimenyezelwa kahle kusengaphambili futhi eziqashelwe kuphela ngemva kokuxoxa ngokucophelela ne-MSME zinhlangano, ubalulekile.

Ubuchwepheshe Obuphehla Umfutho

Ubuchwepheshe buyi-aa (i-Agglegitor) yesisekelo esiphambili. Ukugqugquzela kukahulumeni ukukhokhela i-e-e-octives ye-B2B hwebo kakade sekudala ukwaziswa kwangempela okungasiza amabhizinisi ukuba alawule i-ITC yawo kangcono. A (Umphathi) usekelo lwesisekelo [ uthembisa ukuguqula ukufinyelela kwesikweleti ngokuvumela ababoleti ukuba bakhiphe intela kanye nemininingwane yemali ngokuqondile, ukunciphisa amaphepha ezinsizweni zokukhokhwama ngemali.

Imfundo Ethuthukisiwe Nentuthuko

Imithetho yentela iphumelela kuphela njengokusetshenziswa kwayo. Abanikazi bamabhizinisi abaningi abancane eTier 2 nase-Tier 3 amadolobha abanakho ukukwazi ukufinyelela ochwepheshe bentela abaqeqeshiwe. Uhulumeni, ngokubambisana nezinkampani zezemboni njenge FISHE ne-CII, ungandisa ukutshala izinhlelo zokuqeqesha ulimi lomdabu. Izikhokhi ezivamile nesaziso sokwenza lula kunganciphisa "isici sokwesaba" esihlobene nokuthobela intela. Izinhlelo zokuqeqesha ngokubuya okuyisisekelo ngokusebenzisa ama-apps zinganika abathengisi ukuba baphathe ukuthobela kwabo ngaphandle kokuncishwa ngaphandle kokusebenzisa intela.

Isiphetho

Ithonya lezimiso zentela ezindaweni zebhizinisi zamaNdiya ezincane likhulu futhi linezici ezimbili ezikhona. Kwesinye isandla, ukushintshela kulwakhiwo oluhlangene lweGST nokuhlanganiswa kwentela eqondile ngaphansi kwengxenye enjengo 44 AD kuye kwandisa ukubonakala, ukwakheka kwezomnotho, futhi kwavula amathuba okuthola izimakethe njenge GeM kanye nemali yokuthenga isikweletu. Ngakolunye uhlangothi, izinselele ezingapheli zokukhathala, isakhiwo esiwenziswayo esidiliziwe, kanye nokugeleza kwemali okuhlobene neTDS/TCS kuyaqhubeka kubangela ukuba ububanzi obusebenzayo bezigidi zabanika bemali.

Ukuze imvelo iphumelele ngempela, imfuno kumelwe ishintshe ekuqoqeni imali ekhokhwayo kuya ekwakheni intela. Ukwenziwa kwenqubo eqhubekayo, ukuhlelwa kwezimiso zezobuchwepheshe eziqinile, nokuhlohlwa kwangempela kuyizinsika ezifunekayo ukuqinisekisa ukuthi izimiso zentela zisebenza njengesizathu sokukhula kunokuba zithathe ibhizinisi elincane laseNdiya. Uhambo olusuka entweni eyinkimbinkimbi yentela ye-era kuya embusweni wanamuhla, osekelayo luyaqhubeka, futhi isigaba salo esilandelayo siyonquma impilo ye-injini yezentengiselwano ebucayi kakhulu yaseNdiya.