Ukuqonda Intela Yezimpahla Nezinkonzo (GST) Nendima Yayo Ekushintsheni Kwezomnotho KwaseNdiya

I-Falls and Services Tax (GST) ingenye yezinguquko ezinkulu kakhulu emlandweni we-Indiya wangemva kokuncitshiswa. Yaziswa ngoJuly 1, 2017, lentela engenayo ebanzi yathatha indawo yemithetho eminingi yentela ephakathi neyombuso, kuhlanganise nemisebenzi eshicilelweyo, i-VAT, intela yenkonzo, i-octroi, nezinye eziningi. Ngokuhlanganisa isakhiwo sentela sibe sinye, sisonke, siphumele ebhukwini lesakhiwo, i-GST yazama ukuqeda imingcele yezentengo yezentengiso yezwe, inqandawo yokukhokha, futhi ithuthukise intengo engenisa inzuzo yezentengo encithalo.

I-GST iyintela esetshenziswa lapho beya khona eqoshweni ngalinye lentela eqoqwayo, kusukela ekukhiqizeni kuya ekuthengisweni kokugcina. Intela ikhokhwa ngenani elifakiwe esigabeni ngasinye, nenkokhelo egcwele etholakala emabhizinisini ekuthengeni nasekukhokheleni kwawo. Lendlela iqeda imiphumela encishiswayo yentela ebizwa njalo ngokuthi “intela ekhokhwayo”" [1] ekhona ngaphansi kwesimiso sangaphambili. Umphumela uyintengo esobala nephumelelayo enciphisa intengo yentengo yemali yonke kanye nemisebenzi yabathengi kuyilapho kuthuthukisa ukukhokhwa kwebhizinisi.

Iyini I - GST?

IGST iyintela eyongezwe ngenani (VAT) eklanywe njengelevy ehlukene phakathi kweSiphakathi nezifundazwe. Ukuze kuhlaliswe isakhiwo sikahulumeni waseNdiya, intela ihlukaniswa yaba izakhi ezintathu eziyinhloko:

  • I-CGST – iboshelwe uhulumeni omkhulu ophethe iqoqo le-tra-state.
  • Isimo seGST (SGST) – iboshelwe uhulumeni wezwe ngokwenani le-intra-tem.
  • I-GST ehlangene – iboshelwe uhulumeni omkhulu ophethe iqoqo lezindawo ezikhona kanye nezingeniswayo, ezibe sezihlukaniswa phakathi kwe-Centre ne-mode.

Lesi sakhiwo esibili siqinisekisa ukuthi womabili amazinga kahulumeni alondoloza ukuzibusa kwawo kuyilapho evumelanisa amazinga entela nezinqubo ezweni lonke. Ngaphansi kwe-GST, izimpahla eziningi nezinkonzo zibekwa kwesinye sezikweleti zentela ezine eziyinhloko: 5%, 12%, 18%, no 28%. Izinto ezithile ezibalulekile, njengokudla okusha kanye nokunakekela impilo, zikhululwe ngesihle, kuyilapho ubukhazikhazikhazi nezokona kudonsa itshe elingaphezulu kanye netshe lemali elingaphezulu.

Isimiso se-GST siqondiswa nge-patl ye-minute digital, i- Goods and Service Trutho Network (GSTN), ephatha ukubhaliswa, ukubuyiselwa kwephepha, nokukhokha. Lendlela yobuchwepheshe ithuthukise kakhulu ukubonakala kokukhanya nokunciphiswa kobudlelwane babantu, ngaleyo ndlela inqanda amathuba enkohlakalo nokubalekela intela.

Umlando: Okwenza INdiya Idinge I - GST

Ngaphambi kwe-GST, isimiso sentela esingaqondile saseNdiya sahlukaniswa futhi safakwa intela engafanele. Uhulumeni omkhulu wakhipha umsebenzi owenziwe ngokukhiqiza, intela yomsebenzi, nemisebenzi yezemisebenzi ekhona emisebenzini. Ohulumeni bamazwe babeka i-vat yezwe yabo, kanye nezinye izintela eziningi njengentela yokuzijabulisa, intela yokunethelisa, nokungena. Umbuso ngamunye wawunenani lawo, imithetho, nezinqubo, ukwakha umsebenzi owenziwe ngebala owenza ukuhwebelana kwezwe nezindleko.

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.

Umqondo weGST ohlangene waqala ukuhlongozwa ekuqaleni kwawo- 2000 ngaphansi kukahulumeni we-Vajpayee. Ngemva kweminyaka eminingi yokuxoxa, ukulungisa umthetho-sisekelo (uMthetho weSichibiyelo we 101, 2016) wavula indlela yokusebenza kwayo. I-GST Council, i-consum yeCentre nezifundazwe, yamiswa njengendikimba yesinqumo esiyinhloko, enomthwalo wokumisa amazinga entela, ukunquma ukukhulula intela, nemithetho eqinile. Lendlela yokubusa ebambisana iye yaba isisekelo sokuzinziwa kwenguquko nokuvumelana kwayo.

I - GST Ethinta Izomnotho: Ukuhlaziya Okuhlukahlukene

1. Ukuchuma Ekuqoqweni Kwentela Nenzuzo

Enye yemiphumela eshesha kakhulu ye-GST kwaba ukwanda okukhulu kokufakwa kwentela. Ngobuchwepheshe bokukhokha intela, i-GSTN yenza kwaba isibopho ukuba amabhizinisi abhalise amafayili inyanga nenyanga, ngokwengxenye eyodwa, futhi abuyekeze ngonyaka ngendlela ehleliwe. Inani labaphathi bentela ababhalisweyo liphindeke kabili kusuka ku-82 000 ngaphansi kwe-VaTB yangaphambili ukuya kungaphezulu kwezigidi ezingu-13 eminyakeni emibili yokusungulwa kwayo. Lokhu kwanda kwesikhungo sokukhokha intela kuye kwathuthukisa kakhulu iqoqo lenkokheli yemali kahulumeni. Ngokwe- Ukuhlolwa kwemali okubhalisiwe kusuka ku-20222-23, imiqoqo ye-GST iye yakhula njalo, i-GST i-cright externe ngezinyanga ezimbalwa, ukuveza nokuthuthukisa kwezomnotho.

2. Ukuqedwa Komphumela Ohlabayo Namanani Aphansi

Ngaphambi kwe-GST, umphumela owehlayo wentela washo ukuthi umkhiqizo wawunentela kuzo zonke izigaba, ngisho nasezinkokhisweni esezikhokhiwe kakade. Isimiso sentela yeGST siqeda lokhu ngokuvumela amabhizinisi ukuba akhokhe intela ngokukhokha ngokukhokhelwa kwentela ekhokhelwa ukuthengiswa kwentela. Lokhu kuye kwanciphisa intela esebenzayo ezinkokhelweni eziningi nezinkonzo. Ngokwesibonelo, isimende, izimoto, kanye nabathengi abahlala isikhathi eside bathengwa kakhulu ngenxa yokugeleza kwezikweletu zemali. Ucwaningo lwe-National Institute of Public Final and Policy (IP) lulinganisela ukuthi iGST yanciphisa izinga lentela elisebenzayo ekukhiqizeni cishe ngamazinga amabili-3, inzuzo kubo bobabili abakhiqinisi nabathengi.

3. Ukwenziwa Kwemakethe Yesizwe Ehlangene

Ngaphambili, izifundazwe zamisa amanani azo siqu e-VaTC futhi zazinezindawo zokuhlola ezihlukene (intela yemingcele nezindawo ze-octroi) ezazivimbela ukuhanjiswa kwezimpahla zasezweni. AmaTruck ayevame ukulinda amahora emingceleni kahulumeni, enezela ezindlekweni zomthetho nokwephuza. I-GST yathatha indawo yentela yomngcele kahulumeni nge-IGST, ivumela izimpahla ukuba zihambe ngokukhululekile zinqamule imigqa kahulumeni ngaphandle kokukhokha izindleko ezengeziwe. Le migede ehambayo, inciphisa izikhathi zokuthutha, futhi inciphisa izindleko zempi. I-Unistics Foundation Index ye-World Bank iphawule intuthuko ye-factation ye-stactives yase-Indiya.

4. Ukuncipha Kokwenza Ibhizinisi

Ngokulula izinqubo zentela nokunciphisa inani lezinguquko kusukela kumashumi ngaphansi kwesimiso esidala kuya ezinhlabeni ezimbalwa eziyisihluthulelo (GSTR-1, GSTR-3B, njll), i-GST iyenze ukuba ukuqashelwa kwezindleko ze-e-patting. Ukufakwa kwezincwadi zezentengiselwano .Imvume yokuhamba kwezimpahla ngaphezulu kwenani elithile.[1] i-Entreeterronec ibuye inciphise izithutho zemisebenzi. Isikhundla se-Indiya eMbalini we-End of Docodex sathuthukiswa kusukela ngo- 130th ngo-2016 kuya ku-62020, kanye “intengo yemidalo yezentengo yezentengo ebonakalisa intuthuko. Entreneurners ingabhalisa ku-ilayini, ibuya noma kunoma kunoma kuyiphi.

5. Ithonya Emahleloni Ahlukahlukene

  • Ukuhlukanisa: I-GST yasusa umehluko phakathi kwezimpahla nezinkonzo zentela, izuzisa abakhiqizi abahlangene. Izikweleti zomchamo ezitholakalayo ezingxenyeni zenani lokukhiqizwa kwemali ziye zanciphisa izindleko. Amahlelo anjengezimoto, indwangu, kanye nogesi osetshenziswayo azibona zingcono izihloko eziseceleni.
  • Abanikezeli benkonzo: Abanikazi benkonzo, ngaphambili abangaphansi kwentela yomsebenzi, manje bawela ngaphansi kwe-GST. Ukuphatha izinkonzo ezifanayo njengokuthi “ngaphandle” kuphele ukubekwa kwe-pane yenkonzo. Okuhle. Ukungenisa izihambi, i-telecom, kanye nezimboni ze-IFC kuzuze emithethweni ecacile nasezikweletini ezingeni ezingenisiwe.
  • Imancane kanye nama-enterprise (ama-SME): Isu lokuqamba kuvumela abaqashi bentela abancane (ngokujika kube ngu-761.5 creor) ukuba bakhokhe intela ngesilinganiso esicaba ngaphandle kokugcina imibhalo eminingi, ukunciphisa umthwalo wokulalela. Nokho, amanye amabhizinisi amancane asalwa nohlelo lwezinombolo kanye nezinguquko ezivamile.
  • Izakhiwo zangempela:[ I-GST ilethe ukukhanya emkhakheni wezwe ngokukhokha izakhiwo zezindawo ngaphansi kokuhlelwa kwezakhiwo nangokuvumela ukubongwa kwemifakela njengosimende nensimbi. Nokho, umkhakha uyaqhubeka ubhekana nokungaqondani mayelana nokubaluleka kwendawo kanye nokuphathwa kwezindawo zokuqashiswa.
  • Izintengi: zithathwa njengezimpahla ezinezinga-zinombolo, okusho ukuthi abathuthi bangayibiza intela ekhokhwayo. Lokhu kwenza izimpahla zaseNdiya zincintisana kakhulu ezimaketheni asemhlabeni wonke. Imali yemisebenzi nentela ngaphansi kwe-GST incishiswe nge-recund ezenzekelayo.

Izinzuzo Zokubusa Esikhundleni Sentela Endulo

  • Intengo yeTaxi esemthethweni: amazinga avamile anqamule izifunda (ngaphandle kwezinto ezimbalwa ezinjengopetrolium notshwala ezingaphandle kwe GST) ziye zadala intengo evamile yesizwe, inciphisa intengo ehlukanisayo nekhuthaza ukuhwebelana ngemikhawulo yesiphambano.
  • I-eyes of Do Wiing Masines:[ i-operatemp, i-past, ne-redunds igawule i-teyipu ebomvu. UMkhandlu we-GST uhlangana njalo ukuze wenze imithetho ibe lula, njengokuqala ukubuya kwamuva kwemithendeleko emincane.
  • Ukunciphisa eTaxini: Umkhondo wenombolo we-invoice nemali ebophekile yentela kuvumela iziphathimandla zentela ukuba zilandelelane ngemuva kwesiphelo-siphelo. Idatha i-alytics ne-AP esekelwe kwi-GSTN iye yasiza ekuboneni ama-anomalie kanye nemali egciniwe.
  • i-Bonost to Manufacting and Exports: Umthwalo wentela ophansi nokugeleza kwemali yokuthenga ngezimali kuye kwandisa inani lokuncintisana kwemikhiqizo yamaNdiya. Ukususwa kwentela yomngcele kahulumeni kunciphise nezindleko ze-logicism, okuyikhomba 13-14% ye-GDP yaseNdiya.
  • I-transparate kanye nokulandisa: Isimiso sonke siyinombolo, kusukela ekubhaliseni kuya kuma-redund. Izakhamuzi zingathola imininingwane eqoqweni kwentela futhi zilandele i-GSTN preadboard, zikhuthaza ukulandisa.

Izinselele Nokugxeka

Naphezu kwemisebenzi eminingi efeziwe, i - GST iyakwazi ukubhekana namaphutha.

Izindlela Eziyinkimbinkimbi Zokuthuthukisa

Amabhizinisi amancane, ikakhulukazi lawo angakwazi ukufunda nokubhala okulinganiselwe, aye athola ukuthobelana kwe-GST i-roum. Imfuneko yokubhala ama-move ama-move ama-move amaningi (GSTTR-1, GST-3B, GSTTR-9, ne-CMP-08 kubathengisi bokuqamba) kungaba ukubuyisana kwesikhathi. Ushintsho oluvamile kumafomethi abuyayo nezinsuku ezifanele luye lwenezela ekudideleni. I-GST Council iye yazama ukuxoxa ngalokhu ngokusungula ukubuya okulula kwentela intela intela emincane kanye nokunikeza isikhathi esimisiwe, kodwa isimiso silokhu siyinkimbinkimbi kwabaningi.

Ukushintsha Kwezinga Kaningi Nezindaba Ezihlelwayo

Kusukela lapho i-GST Council iqala ukuthunyelwa, ibukeze amazinga entela amakhulu ezinto, ibangele ukungaqiniseki ngamabhizinisi. Ukuhlelwa kwemibango ." Ukuthi umkhiqizo uwela ngaphansi kwe 5%, 12%, noma 18%" uyaqhubeka uveza i-ligitation. Ngokwesibonelo, ukuhlelwa kwe- “alar places". vs. “amangqamuzana elanga” noma“amakhemikhali”. ama-nutractist” aye aholela ekulweni okuphikisana. Ngaphezu kwesithathu sazo zonke izelethi ezinkantolo eziphezulu kuhilela izimpikiswano ze-GST.

Imishini Esetshenziswayo Enqabeni Ye - GSTN

I-GSTN portal iye yathola ukuphuma ngezikhathi ezithile, izikhathi zokusabela ezithatha kancane, namaphutha angafani, ikakhulukazi phakathi nenkathi yokuqopha. Lezi zintambo ziphazamisa ukuthobela ngesikhathi esifanele futhi zibangela ibhodlela lamabhizinisi. Uhulumeni uye wafaka izakhiwo ezithuthukisiwe futhi wasungula umsebenzi we-GST 2.0 wokwandisa ukuthembeka kwesimiso, kodwa izinkinga ezinziwayo ziyaqhubeka.

Ithonya Lokuhamba Kwemali Ebhizinisini

Inqubo yokukhokha intela ehambisana nenkokhelo eqinile (lapho isikweleti esenziwa ngumthengi kumelwe sifanelane nentela ekhokhwa yileyo ethengwa yileyo ethengwa yileyo ethengiselwayo) ngokuvamile iholela ekuboshweni ngesikweletu uma umthengi ehluleka ukubuyisela amafayela. Lokhu kuthinta kabi inhloko- dolobha esebenza emabhizinisini athembekile asebenzelana nabathengisi abangathembekile. Futhi, imfuneko yokukhokha intela ngokubuyiselwa kwesisekelo senkokhelo yempahla ethile yenezela ekusebenziseni ukuyinkimbinkimbi.

Ukuchazwa Kwamahlelo Ayinhloko

Imikhiqizo yepetroleum (ipetroli, ipetroli, udizili, i-ATF, negesi yemvelo), utshwala obudakayo obusetshenziswa abantu, nogesi bugcinwa ngaphandle kwe-GST ambit. Izwe liyaqhubeka lifaka i-VAT kanye nemisebenzi yalo kulezizinto, okuholela esimisweni esimbaxambili esilula esinciphisa umgomo wemakethe ehlangene. Ukufakwa kwalezi zingxenye kuseyimpikiswano, njengoba amazwe esaba ukulahlekelwa yimali.

Indima YoMkhandlu WamaGST Ekushintsheni Inguquko

I-Falls and Service Reachers Council, ehlanganisa uNgqongqoshe Wezezimali we-Union Menacial nezikhulu zezezimali zikahulumeni, iyinhlangano ebalulekile eqondisa inguquko. Iye yahlangana izikhathi ezingaphezu kwezingu-50 kusukela ngo-2016, yenza izinqumo ngokuvumelana. UMkhandlu uye wabeka izaba, wasungula izaba, wasungula isimiso semali yentela, futhi wanciphisa imithwalo yokukhokha intela. Indlela yawo yokubambisana ivumele amazwe ukuba agcine ubukhosi obusekwenyukayo kuyilapho evumela isimiso sentela. Umsebenzi woMkhandlu ubonisa amandla embuthweni we-yo eNdiya.

Amathemba Esikhathi Esizayo Nezinguquko Eziqhubekayo

Uhulumeni uye waveza izinyathelo eziningana zokuqinisa isimiso se - GST nokusingatha ukushiyeka kwaso:

  • Ukuhlanganisa i-Fopplication of Retures: Izilinganiso zokubuya kanye kwanyanga kanye nokubuya okulula kwaminyaka yonke kuyaxoxwa. ICentre futhi ivule isakhiwo se-infil-lip yabakho abakhokhi bentela ngaphandle komsebenzi.
  • Ukuhlanganiswa kweThekishi: Imizamo yokuletha imikhiqizo kapetroli nendawo ngaphakathi kwenetha leGST iyaqhubeka, nakuba kudinga izinyathelo zokuqapha ukuze kuvikelwe inzuzo kahulumeni.
  • Izembu jikelele:[ Ukufakwa kwemingeni ku-GST 2.0, ukuthuthukisa ulwazi lokugcinwa komthetho, futhi ama-gatebot asekelwe e-I yemibuzo yomkhokhi wentela azokuthuthukisa ulwazi lomsebenzisi.
  • Isinqumo: Uhulumeni umise indlela yokuhlela kusengaphambili futhi ucabangela i-GST Appellate Tribunal ekuxosheleni.
  • [[NTL:0] Focus ku-E-commerce nase Gig Economy:[[FT:1] ngokukhula ngokushesha kwamaplatfomu ku-inthanethi, imithetho ye-GST yabasebenzisi be-e-commerce kanye ne-gig abasebenzayo iyacwengisiswa ukuqinisekisa ukuthobela intela ngaphandle kokuphazamisa ukusungula.

inikeza imithombo ebanzi yezentengiselwano ze-GST kanye nokuhlola kwezemali [ njalo kushicilelwe ngenguquko yezemali. Abahlaziyi bezomnotho NFP baye bashicilela ukucwaninga okunzulu ngemiphumela yezezomnotho ye-GST, kunikeza ukuqonda okuwusizo kubenzi bemithetho nasemabhizinisini ngokufanayo.

Isiphetho

IMalls neNkonzo ye-Indiya ilungise isimo sokuchuma kwezwe laseNdiya ngokuyisisekelo. Ngokuhlanganisa isimiso sentela, ukuthobelana, nokususa intela ekhokhayo, i-GST iye yabeka isisekelo sezomnotho ophumelela kakhulu nocace ngokwengeziwe. Nakuba izinselele ezinjengokuvumelana nokushintshwa kwemiklamo yobuchwepheshe nemishini ye-Glitting Tax zisekhona, izinguquko eziqhubekayo eziqhutshwa yi-GST Council zilungisa lezindaba kancane kancane kancane kancane. Ukubheka phambili, i-GST izimisele ukuba ithuluzi elivuthiwe neligcwele lezentengosi ezomnotho, isekela isifiso somnotho waseNdiya sokuba intengo yemali ewuni eyizigidi eziyizigidi ezingu-5. Ukubaluleka kwayo akukho nje emalini eholweni ekhona, kodwa ekwakheni eliye laqalayo lenguquko — ukunyakaza emakethengisweni esitolo esisodwa, intela, nakwenyuswa kakhulu kwezentengo yomnotho, ngokwenzuzo yezentengo, i-GST, i-ST, i-etingsssss.