Ukuziphendukela Kwemithetho Yentela Yebhizinisi Lezebhizinisi ENdiya

Ukuguqulwa kwemithetho yentela elawula ukulawulwa kwe-ecommeters eNdiya kuveza ukukhula okusheshayo kwezomnotho zezemishini. Phakathi neminyaka eyishumi edlule, umthengisi we-Intanethi uye wasuka emzileni wendawo ephezulu ukuya emakethe enkulu, ushukumisela uhulumeni ukuba enze uhlelo lwentela oluphindiwe. Izezentengiselwano zokwakha izitolo zentela, ochwepheshe bezezimali abalawula ukuthotshelwa kwemithetho yezezimali, nabahleli bezomthetho abalungisa inguquko, ukuqonda lendlela yokuziphendukela kwemvelo ibalulekile. Namuhla, intela yaseNdiya e-commerce ichazwa yi-process ne-passion (GST), iqoqwe eMthethwe eMthethweni we-Mower (TCS), futhi ilandela imithetho eqinile yezindawo zangaphandle zomphakathi. Lesi sihloko sihlola uhambo ukusuka endaweni ehlelelweyo, imibandela yamanje, futhi sihlola izinselele ezisezingeni.

Imithetho Yakuqala Nezici Zangaphambili

Ngaphambi konyaka ka-2017, ukukhokhwa kwentela kwezinkampani ze-ecommerca eNdiya kwakuwukusebenza kokuchaza. Umthetho wesisekelo wawuthembele ngokuyinhloko eMthethweni we-Central Sales Tax, eMthethweni we-VAT, nase-Infection Tab Act, ngo 1961. "kanone] owaklanywa ngokudayisa ngentengo ye-inthambi ye-inthambi e-inthanethi. Umthengisi osekelwe eKarnataka ethumela izimpahla kumthengisi waseTamil Nadu wabangela ukuba intetheleki ehlukene ngokwezwe, wakha ikhanda lentengiso elandela izitekthengiso zentengiso enjenge-Frickkart ne-Amazommage. Ngaphezu kwalokho, ukungabi nencazelo ecacile ye-commercerce" kwakusho ukuthi izikhulu zentela zazivame ukusebenzisa izindinganiso eziguquguqukayo.

Izinselele zazinkulu kakhulu uma zikhona iziteshi ezihlotshiswe ngokwentengo. Ukungatholani kwezindawo zokudayisa, lapho ipulatifomu ikhona, kwaphathwa njengabadayisi abavamile. Izithengi, ezithengisayo, ezithengisa isithathu samacala ahlukene, zangaqiniseki ukuthi zazingakhokhwa yini intela ye VATC noma yentengiselwano ngayinye. Ukungatholanga intengo ephakathi kokwaziswa kwasho ukuthi ukuthengwa kwentela kuyinto evamile, ikakhulukazi phakathi kwabathengisi abancane abasebenza ezifundazweni eziningi. Lentela kazwe yayisalela futhi intela ehholonkelelene e-e.

Abangenisi bendawo kwadingeka bafake imali eningi ekukhokheleni intela nasekuhloleni okungokomthetho ukuze nje bathole izibopho zabo eziyisisekelo. Uhulumeni wavuma ukungezwani kodwa wanyakaza kancane, ucindezelwa isigaba somthetho-sisekelo semibuso yentela. Kwacaca ukuthi intela engaqondile ehlangene yayiwukuphela kwendlela eqhubekela phambili.

Isingeniso Se - GST: Isikhungo Esicwebile

NgoJuly 1, 2017, i-Indiya yamisa i-Falls and Service Truth (GST), intela yenkonzo ephakathi, i-VAT, nezinye izinto ezingaqondile ezikhokhwayo zentela eyodwa, ezimbili zomthetho. I-EÚcommerce, i-GST yashintsha. Yathatha indawo yentengo edidayo yentela kahulumeni ngesimiso esivamile: i-GST (CGST), i-RST (SGST), i-GST (SST), kanye ne-Intectractive GST (IGST) ukuze kutholakale iminikelo. Umthetho waveza umqondo “wezentengiselwano ngokomthetho wezenterst"", ichazwa njenganoma yimuphi umuntu osebenza, osebenza, noma ophethe isigaba semisebenzi.

Ngaphansi kwe-GST, i-ECOS iyadingeka ukuba iqoqe intela emthonjeni (TCS) ngesilinganiso se-1% (0.5% CGST + 0.5% SGST) ngenani lenetha lempahla ekhokhelwayo engenziwa ngamapulatifomu abo. Le minikelo ayiyona enye intela kodwa indlela yokulandelela intengo futhi ivimbele ukuvuza kwemali. Indawo yesikhulumitapo kumelwe ifake i-TCS nohulumeni ngenyanga ye-10 elandelayo futhi ibuyekelwe nge-mfakthi yenyanga. i-Simultlatlet, abadayishishisi epulatifomu bangafaka imvume yokuthenga intengo yeTCS deucc, bengafaki intela ephindwe kabili.

Imiphumela yashesha. Izitebhisi kwadingeka ziwabhidlize kakhulu amasu azo okukhokha nokubika. Abathengisi abaningi abancane, ngaphambili ababesebenza ngokwethukela, baphoqeleka ukuba babhalise ngaphansi kwe-GST kanye namafayela kubuya, bewaletha ezomnotho ezimweni ezingokomthetho. Ngokombiko we-GST [izikhungo zemikhumbi [, inani labathengisi ababhaliwe emapulatifomuni amakhulu liphindwe kathathu phakathi neminyaka emibili ye-GSTrout. Nakuba lolu shintsho lwalubuhlungu [1] ngokuphahlazeka njalo kwezimiso zezentengiselwano zesikhashana (nevends) nezinzuzo ezinde ze-678 zihlanganisa ukubonakala okucace kakhulu, ukuncipha kwentela, kanye nentengo yesizwe ehlangene.

Ikhampani yokuhlola yabasebenzisi be-Egyammerce

  • Kuzo zonke izindawo lapho unabathengisi noma amakhasimende khona, ngaphandle kokuba ukhululeke.
  • Iqoqo leTCS eliqoqwe nge-1% ezintweni ezikhokhwa ngentela yenetha (intela ye-gross incishiswe futhi ikhishwe).
  • Ukubuya ngenyanga ngenyanga ngenyanga elandelayo.
  • Ukunikeza abathengisi izitifiketi ze - TCS ezinsukwini ezingu - 45 zosuku lokubuya.
  • Ukubuyisana kwe - TCS nabathengisi be - GSTRÍ2B (manje eyiGSTRÍ2B) ukuze bagweme ukungafani.

Intela Yaqoqwa EMthonjeni (TCS): Inhlangano Esekelayo

Inqubo yeTCS ngaphansi kwe-GST iyisisekelo sokukhokhwa kwentela eNdiya. Iqinisekisa ukuthi intela ithathwa ngeqophelo lokuhwebelana, inciphisa ingozi yokubalekela ngabathengisi abangasathengisi kakhulu. Isilinganiso, ekuqaleni esibekwe ku-1.5% (0.5% yeCGST ne-SGST), kamuva sanyuswa saba 2% (1+1%) ngenxa yezimpahla futhi kuncishiswa u-1% wezinkonzo, esiphumelela kusukela ngoFebruary 2021. Lokhu shintsho lwaluhloselwe ukuveza imali eyengeziwe nezindawo zokuvala intela.

Nokho, ukuthobela iTCS akunazo izingibe. Izithengi kumelwe zilinganisele inani lezinto ezikhokhwayo ngemva kokuzivumelanisa nezinguquko, ukudilika, nezikweletu ezimbi. Lokhu kudinga izinjini eziqinile zokubuyisana ezihambisana neoda, ama-invoice, kanye nokukhokha izigebezo. Izikhulu zentela zingakhipha izijeziso ezizelelwe ze-76100 ngosuku (050 CGST + 76SGST) kanye nenzalo ngenani elingu-18% ngenani elingakhokhelwangakhokhi.

Abasebenzisi bezemisebenzi bangaphandle abadayisa kubathengi bamaNdiya nabo kudingeka ukuba babhalise ngaphansi kwe-GST futhi baqoqe i-TCS ngaphandle kokuba bawele ngaphansi kwe- “OIDR” (Ulwazi ne-Dimension Acces okanye i-Daemodural) yesigaba senkonzo, esinemithetho yaso siqu. Iziqondiso zeCBIC[ icacisa ukuthi abasebenzi abangabalawuli bama-391] kumelwe bamise ummeleli eNdiya ukuze alandele. Lokhu kuye kwaphoqa amapulatifomu e-mfontra e-mendeni e-intshiyayo ukuze baphinde bacabange amasuba abo.

Amalungiselelo Entela Atholakalayo: Ukukhokha Intela Yamabhizinisi Awamanani

Ngalé kwe-GST, imithetho yentela eholayo iye yavela ukuze ithathe inzuzo emisebenzini yase-eÚcommerce. I-Manetic Act, 2020, yaqala umqondo we- “Spaciency Economic Presence” eNdiya. Ibhizinisi elingaholi eNdiya libhekwa njengelinentengo ekhokhelwayo eNdiya uma lifuna ibhizinisi elingokomthetho kubathengi bamaNdiya noma ukuthengiselana ngezimpahla, izinkonzo, noma impahla nezakhamuzi zaseNdiya ngalé komnyango omisiwe (i-Expond crent (inkulu kakhulu yemali noma i-300,000 abasebenzisi). Lokhu kwandisa ngokuphumelelayo incazelo engokwesiko engokwezinombolo uma ifuna ukukhokhwazwa kwebhizinisi ngaphandle kwehhovisi elingokoqobo.

Izinkampani zezentela zasekhaya, izindleko eziyinhloko zeholo zidluliswa (uma ziye zahlanganisa ukuthengiselana nezinhlangano zakwamanye amazwe), ukutheliswa kwentela emithonjeni (TDS) ekukhokheleni abathengisi nabanikazi benkonzo, kanye nentela yentengo nezindleko zokukhuthaza. Umnyango wentela uhlola futhi ukuhlelwa kwemali edonswayo njengemali edonswayo yebhizinisi iqhathaniswa nenzuzo yenkokheni, ikakhulukazi kumapulatifomu aye aqala ukuba yimifasho yemali engaphezulu.

Iziqalo esikhaleni se-eÚcommerce zingazuza engxenyeni 80piaC yoMthetho weMatask we-Inhonda, onikeza i-100% yenzuzo eminyakeni emithathu elandelanayo eminyakeni eyishumi yokuqala, uma nje zifakazelwa ngokuthi “iziqalo ezifaneleyo” nguMnyango we-promotionation of Industry and Internal Trade (DPIT), kodwa, ukuthengwa kusebenza kuphela emalini etholakalayo ebhizinisini, hhayi empumeleni yenhloko, futhi ukuqala akumelwe kwakhiwe ngokuhlukanisa ibhizinisi elikhona.

Imithetho Yabasebenzisi Bakwamanye Amazwe

Ukuphakama kwe-cross à grade à commerce, okubangelwa amapulatifomu anjenge-Shein, i-Ali Express, kanye ne-Cherortus shoppers, kwabangela ukuba ukuphathwa kwezindawo eziqinile. NgoJune 2023, iNkonzo Yezezimali yakhipha isaziso esifuna abaqondisi bezezizwe ukuba babhaliswe futhi bavumelane namalungiselelo e-TCS, kungakhathaliseki ukuthi banawo yini ngokoqobo eNdiya. Ukuhamba kwavala imbobo lapho abadayisi abaningi bangaphandle babesebenzisa khona intela ephansi kakhulu ukuze bagweme ukukhokhiswa intela.

Ngaphezu kwalokho, uhulumeni wasungula iEÚCommerce Rules, 2020 (eyenziwe ngo-2023), ngaphansi koMthetho we-Consumer Protection Act, ogunyaza ukuba izimakethe zimise isikhulu esiphethe ukuthobela, umuntu othintana nesikhulu esiphethe izikhalazo, nesikhulu sezakhamuzi ezikhalazayo. Nakuba lemithetho ngokuyinhloko iqondiswe ngokukhokhwa kwentela, isebenzelana ngokufuna ukuba intengo esobala ibhalwe ngo-936, akhawunti yentengiselwano, i-EXICFF, kanye nenani lokubuya kwezethiwe ($data) ukuthi izikhulu zentela zingangena phakathi nokuncintisana kwemali.

Izimiso zokushintshana kwamanye amazwe ngaphansi komthetho we-Exchange Management Act (FEMA) ziyasebenza futhi uma ama-evommerce ekhona emalini yangaphandle. Ama-Platform kumele aqinisekise ukuvumelana necebo lokubuyisela (LRS) futhi athole imvume edingekile eReserve Bank of India (RBI) ekukhokheni imali enqamule i-fractum place. R]RBI i-sthrinder on crosplarn ekhommerce inikeza isiqondiso ekukhokheleni okusemthethweni amasango nezimfuneko zokubika.

Izinguquko Zamuva Nokuncintisana

Ngo-2023 no-2024, uhulumeni wamemezela izinyathelo eziningana zokunciphisa umthwalo ophoqelelwayo emabhizinisini e-eÚcommerce. Izinguquko eziyinhloko zihlanganisa:

  • I-screen ebuyayo ezenzekelayo: Isiqalo se-GSTRÍ2B ehlala abantu e-auto-injini egcwalisa imininingwane yentela yokufakwa ngaphambi kokuba igcwaliswe kubathengisi bentela, inciphisa amaphutha okubuyisana.
  • [[QUT:0] Ukhetho lwe-supergoll: I-EÚcommerce esetshenziswayo i-aggreate ngezansi kwe-crore manje ihele lingabuya ngekota, ngokukhokha inyanga kuphela, ngaphansi kwecebo le-QRMP.
  • Igunya lokuyandisa: kusukela ngoAugust 2023, amabhizinisi ane-crever engaphezulu kakhulu ku-620 kumelwe akhiphe ama-epiance, ahlanganisa ukudayiswa kwe-eqhakommerce. Lokhu kuthuthukisa ukuhlanganisa ulwazi lwangempela lwesikhathi esingamahora amathathu nolwenethi ye-GST.
  • Izinga le-TCS eliyi-Uniform:[ Izinga lezimpahla nezinkonzo lalihlangene lingu-1% (0.5%+0.5%) we-intra86 profession kanye no-2% we-interpreset, ukunciphisa ukudideka.
  • Ukuhlelwa kwemali: Intela yokugcina ye-GSTr88 yafakwa eqoshweni nge-76100 ngosuku, futhi ukubala inzalo kwenziwa lula.

Naphezu kwalokhu kusetshenziswa kwemishini, abathengisi abaningi abancane nabakwaziyo ukufunda nokubhala bazama ukufunda nokubhala kanye nezindleko ze-software elandelwayo. Uhulumeni uye wasabela ngokunikeza izinqubo zokuqeqesha zamahhala ezikhungweni ze-GST futhi asebenzisane nezimboni njenge Federation of Indian Chambers of Commerce and Industry (FICI) ukuze aqhube izinhlelo zokufuna ukufinyelela.

Izinselele Ezisemhlabathini: Abadayisi Abancane Neziteshi Zobuchwepheshe

Nakuba uhlelo lokuqondisa lukhule, ukusetshenziswa kwezinhlelo kuhlala kungalingani. Abathengisi abancane, ngokuvamile abasebenza kusuka emadolobheni angu-292 nayi-colles 933, bakuthola kunzima ukugcina amarekhodi ezibalo afunekayo eTDS/TCS ukubuyisana. Abaningi bathembela ekukhokheleni ngezandla noma ekunikezeni i-software eyisisekelo engahlangene ne-GST. Lokhu kudala izilinganiso eziholela ekuboniseni izimbangela.

Imfuneko yokubhalisa ngaphansi kwe-GST kunoma isiphi isifundazwe lapho izimakethe zinabathengisi noma amakhasimende anzima kakhulu kumapulatifomu nge-pan̆ India. Nakuba umthetho we-GST unikeza ukubhaliswa okukodwa ngokubhaliswa okuphindwe kaningi ngomthetho ovamile, lenqubo ayigcwele. Ezinye izizwe zifuna ukuqinisekiswa okungokoqobo, okubangela ukuba kube khona ukubambezeleka.

Enye inselele ukwelashwa kwezinxephezelo nezikweletu ezimbi. Uma umthengi ebuyisela into ethile, ipulatifomu kumelwe ilungise i-TCS ekhokhelwe kakade. Uma i-transfound edayiswayo ingakhokhiwe ngesikhathi esifanayo sentela, indawo yesikhulumi kumelwe ilungise inguquko ngokulandelana. Lokhu kudinga ukulandelela i-paredis ebuyayo ngesikhathi esilinganayo, okungekho amapulatifomu amaningi.

Ikusasa Lokubona Ikusasa: Umbiko Wesikhathi Esizayo, I - aI - real Timebing, Nokulungisa Kwamazwe Ngamazwe

Uma ubheka phambili, ukuthambekela okuningana kuyohlela ukuziphendukela kwemithetho yentela eNdiya. UMkhandlu weGST uhlola ukuhlanganiswa kokuhlakanipha kokuzenzela ukuze kuhlolwe izindlela zokukhipha intela. Ama-alytic angasebenzisa amazinga okubuya angavamile noma angalingani phakathi kokuthengiswa okushiwoyo kanye nokukhokhwa kwemininingwane yesango. Ngo-2024, uhulumeni wasungula umshayeli we-ejilovoicing yemithetho yawo wonke amabhizinisi (B2B) ukuthengisa ngaphezu kuka-765 crorecrectory, futhi lokhu kunganwebela kuwo wonke umthengisi we-esamacommerce phakathi neminyaka emibili.

Enye intuthuko ukuthatha isikhathi sokuya phambili ekubikeni kwenkathi engu-35. Umqondo “wokulawula okuqhubekayo kwezentengiselwano” (CTC) uzuza ukuncishiswa kwemali embulungeni yonke, lapho i-invoice ngayinye isuswa iziphathimandla zentela ngaphambi kokuba idluliselwe kumthengi. I-Indiya cishe ngeke yamukele i-CTC egcwele ngokushesha, kodwa ama-metace athile (kuhlanganise ne-e-commerce) angalethwa ngaphansi kohlelo olulula kakhulu lapho amapulatifomu ethumela khona ukwaziswa okuthengiselwayo kwinethiwe ye-GST nsuku zonke.

Kuwo wonke amazwe, i-Indiya ibilokhu ihlanganyela ngentshiseko eMkhiqizweni we-OECD ngenselele yentela ye-Economy ye-Matical Economy. Icebo le-2 histopillar, uma lisetshenziswa, lingaphinde liqale ukuthi icebo lokusebenzisa i-inshoput ehlangeneyo ebizwa ngokuthi i-eÚcommerce insted. I-Prip Yodwa ekhokha amalungelo amathengiselwa emakethe (njenge-Indiya), kuyilapho i-Prip II ihlela izinga eliphansi lentela yembulunga yonke le-15%. I-Indiya isibonise kakade inhloso yayo yokusebenzisa i-Propolup 2 ngokukhetha izinhlangano ezinkulu zemishini, ezizothinta i-Amazoon, nenye.

Izinguquko ezingase zivele zihlanganise nalezi:

  • Ukuvumelana okukhulisiwe kwabasebenzisi abancane: Icebo lokuqamba ngokukhethekile eliqondiswe kubathengisi be-eÚcommerce abanencrey engaphansi kwe 761, lapho intela ikhokhwa ngesilinganiso esiyisicaba futhi kudingeka izinxephekelo ezimbalwa.
  • Iqophelo lezibalo elihlangene le-TCS/TDS: Ibhodi eliphakathi elibonisa yonke intela eqoqwe ngenxa yomthengisi ezigcawini eziningi, ukunciphisa ukukopisha.
  • [ iprojekthi yokulungisa i-ankile ukuze inikeze ukukhanya okunganqamukiyo: izinhlelo zokushayela i-Pilot isebenzisa ukusakaza izimpahla kusuka kumenzi kuya ku-khasimende, ukufakazela uketa wentengo yezentengo namasiko.
  • [[[NT:0] Izisusa zentela ezingokoqobo: kodwa zingakafakwa.(izinsondi phakathi kwe-NITI Aayog) ngokunikeza izikweleti zentela zezindawo eziluhlaza kanye nokupakishwa kwempahla okungaguquguquki kwe-eûcommerce platifot.

Imicabango Yokugcina: Ukwakha Isimiso Sentela Esifundwayo Sekusasa

Ukuziphendukela kwemithetho yentela engxenyeni ye-indiya iwumsuka wokuzivumelanisa cishe kusukela ku-chesterreatortural kuya kuhulumeni oyinkimbinkimbi. I-GST ne-TCS ziye zaveza futhi zandisa isisekelo sentela. Amalungiselelo entela anwetshiwe ukuze ahlanganise inombolo. Kodwa ukuvuma kuhlala kuyinselele, ikakhulukazi kubadlali abancane. Ukuzimisela kukahulumeni ukungenela izisekelo zemboni, ukwenza izinto zibe lula, futhi ukwamukela izinqumo zobuchwepheshe (6driven) kunikeza ithemba lesimiso esilinganiselayo.

Kumabhizinisi, isihluthulelo sokuhamba kulendawo ukutshala izakhiwo eziqinile zezemisebenzi yezemisebenzi , amaphakethe e-accompliter afakelwe intela, kanye ne-advisory yentela esifundazweni ngasinye. Kubenzi bezimiso, isihluthulelo sokuqhubeka sinciphisa izindleko zokuvuma kuyilapho bevimbela ukukhubazeka. Ingxenye ye-eōcommerce yaseNdiya isekhona; indawo ebanzi nefaneleyo yokukhokha iyokwenza ithengezele igagasi elilandelayo lezokuhweba ngamanani.

Ukuze bahlale benolwazi, abaphethe izimali kufanele babukeze njalo uhlaziyo oluvela ku- i-GST , i-website ye-CBC, futhi imibiko yezebhizinisi ekhishwe yizinhlangano njenge-MSCON[ ne-Indiya ne-FLTY Association ye-FLT [IAIAI]. Uhambo lokuziphendukela kwemvelo kwentela lukude kakhulu, kodwa inyathelo ngalinye lokuyaluza e-Indiya lisondeza kumanani amanani aqalayo futhi kokubili umnotho obalulekile.