IMapros and Service Reachers Inteats (GST), eyasetshenziswa eNdiya ngoJuly 1, 2017, imelela inguquko yentela engaqondile enkulu kakhulu kusukela ekuzimeleni. Ngokufaka impoqo yentela phakathi kwezwe nesifundazwe − kuhlanganise nenkokhiso yomsebenzi, i-VAT, nokungena kwentela yesizwe, i-AV, ne-GST ehloselwe ukwakha imakethe kazwelonke engenamcimbini. Amabhizinisi amancane namaphakathi (SMEs), akha umsuka wezomnotho wamaNdiya, anikela cishe u-30% e-GDP futhi asebenzisa izisebenzi ezingaphezu kwezigidi eziyi-10, le nguquko iye yaguqula futhi yabhidliza. Nakuba isithembiso sokuvumelana komthetho neyunithiwe kuthatha isikhathi eside, isimo esifushane seMithombo eminingi ye-Smes, i-GST, izinzuzo ezincikelelwaneyo ze-GST, izinzuzo ze-S.

Imiphumela Emihle Ye - GST Ezindaweni Zokushaya Ikhanda

IGST iye yaletha izinzuzo eziningana zokwakha, ngokuhamba kwesikhathi, eziye zasiza ekuhleleni i - SME. lezinzuzo zibonakala ikakhulukazi ezindaweni ezihlanganisa intela, ukuphumelela kokuthenga ngesikweletu, nokuthola imali.

Ukugunyazwa Kwentela

Ngaphambi kwe-GST, i-SMEs kwadingeka ukuba isebenzise inqwaba yentela engaqondile. (-VAT, CST, intela yenkonzo, i-octroi, nentela efunwa uhulumeni ehlukene. Intela ngayinye yayinokubhaliswa okuhlukene, ukugcinwa, nokukhokhwa kwemijikelezo. I-GST yahlanganisa le ntela eyodwa, nenqubo yokubhalisa ehlangene nefomethilo efanayo. Ukusebenza ezindaweni eziningi, lokhu kwasho ukwehla okuphawulekayo enanini lemitapo kanye nomthwalo wokuphatha. Ukushintshwa kwezinhlobo eziningi (VATI ibuya, intela yenkonzo iyabuya, njalonjalo) kuya enqabeni eyodwa ye-GSTR ibuya i-mfortyworder ebhalwe kahle futhi inciphe isikhathi esichithwayo ekulaleleni.

Izinga Lentela Elifanayo Nokuqedwa Komcebi

Enye yezinto ezinkulu kakhulu ezafezwa yi-GST ukususwa kwentela yokukhokha intela yentela . Ngaphansi kombuso omdala, intela efakwayo ekhokhwa ngezinto ezingakhiswanga ayisoze yaphakanyiswa njalo ngokumelene nezikweleti zentela ezikhishwayo, ikakhulukazi uma izimpahla zihamba ezifundazweni. I-GST ivumela ukugeleza okungenayo kwentela yokufaka (ITC) ekhokhwayo, ukunikezwa kokubili umthengi nentengiselwano i-GST-coliant. Lokhu kunciphisa umthwalo wentela osebenzayo eSMEs futhi, ezimweni eziningi, kunciphisa izindleko zazo zokukhiqizwa. Ngokwesibonelo, umenzi omncane wezinto zokukhiqiza intela manje ungasho ukuthi ITHEC ensimbini nasemishinini esetshenziswayo, ngokuvamile okungaqondakali ngaphansi kombuso wentela ophambili.

Ukusetshenziswa Kwemishini Ebona Kahle Neyobuchwepheshe

I-GST ihlela ngezimiso zenombolo ezibotshelelwe nge-GST short-partums eziningi ze-SMEs ekugcineni izincwadi ngokusemthethweni nokuzifaka. Lokhu kushintsha kuye kwandisa ukubonakala futhi kwanciphisa amathuba okubalekela ukukhokha intela. Emabhizinisi athembekile, uhlelo olubonisa ngokucacile lulinganisa izinga lokudlala. Ngaphezu kwalokho, isizukulwane sezimali zokuhamba kwempahla ephakathi kwezwe siye sanciphisa izilinganiso zokuhlola nokuhlukumeza okungokomzimba emingceleni kahulumeni, ukulondoloza isikhathi nezindleko zomthetho. Ukuhlola kweNational Institute of Public Ficance ne-Prime kwathola ukuthi inani lokuhlola izimoto zezimoto linciphe ngama-80% eposi ye-ST, inzuzo eqondile ehlangeneyo ebhizinisini.

Ukuncintisana Okuthuthukisiwe Nokutholakala Kwayo

Ngokudala intengo ehlangene yesizwe, i-GST iye yasiza i-SMEs ukuba yande ngalé kwemingcele yendawo. I-surat encane yendwangu e-Surat manje inganikeza umthengisi eDelhi ngaphandle kokubheka imingcele yentela ephakeme kahulumeni. Umthwalo wokuvuma ufana noma kuphi, ikhuthaza amabhizinisi ukuba afune izimakethe ezinkulu. Ngaphezu kwalokho, umnyango wokubhalisa i-GST / umiswe ezindaweni eziningi (7610 lakhs zezifundazwe ezikhethekile) uvumela iziteshi eziningi ezincane ukuba zisebenze ngaphandle kokubhalisa, ukunciphisa izindleko zazo lapho zisavumela ukuba zithunyelwe abahwebi ababhaliswe ngaphansi kwenqubo ebuyayo.

Izinselele Ezibhekene Nezinzwa Ezibangelwa I - GST

Naphezu kwalezi zinzuzo, ukushintshela eGST kuye kwaba yinselele emaSME amaningi. Izinselele zinkulu kakhulu emabhizinisini amancane anezimiso zemishini ezilinganiselwe, izimiso zokubala ezibuthakathaka, kanye nezingangemuva.

Izindleko Zokuqala Nesoftware

Ukuya e-GST kwadinga ama-SME ukuze athole i-software entsha yokuhlela noma ukuhlelwa kwezimiso ezikhona manje. Kumninisitolo omncane noma umkhiqizi, izindleko ze-software ye-GST-compliant (isuka ku-765 000 kuya ku-630 000 ngonyaka) kanye nokuqeqeshelwa izisebenzi imele izindleko ezibalulekile. Amabhizinisi amaningi kwadingeka aqashe abafundisi bentela noma abagcini-zimali ukuze anakekele izinzuzo ezintsha, izindleko ezandayo. I- Goods and Services Texas Network (GSTN), indawo yesiteji eqala ihlushwa yi-glithis kanye ne-eaccoptic, kwandisa ukukhungatheka.

Ukuzikhandla Nokushintsha Njalo

UKUBONAKALA akuwona umsebenzi wesikhathi esisodwa. Amabhizinisi abhalisweyo kumelwe abuye ama-endial `GSTR-1 (emuva), GST-3B (ukubuya okungasho lutho), kanye nokubuya ngonyaka (inyanga ngayinye noma ingxenye yesine, kuxhomeke ekuthatheni i-pannerten. Kunoma umnini-SME ophatha imisebenzi, ukudayisa, nokuphatha, isikhathi esichithwayo sokubhala singesona esikhudlwana. Ngaphezu kwalokho, uhulumeni uye wenza izinguquko eziningi emazingeni, imithetho, nokubuyisa amafomu kusukela ngo-2017. Isibonelo, imithetho yokuhlela izinhlelo zohlelo, izakhiwo zamuva, kanye nokufakwa kwe-invocation kudinga ukushintshwa okuqhubekayo. Amabhizinisi amancane anikezelwe ngaphandle kokulalela awenziswa kwentela ngokuvamile ayawa ngemva, futhi alahlekelwa intela.

Izikhawu Zemali Ezihambisana Ne - ITC

Nakuba ukukhokhwa kwentela efakwayo kuyinzuzo ecatshangelwayo, ekuzijwayezeni ama-SME amaningi aye abhekana nokwephuza kakhulu ukwamukela izikweleti ezibolekwayo. Abanikezi bangase bangawafaki amanxeba abo, okubangela ukungahambelani e-GST, nokuvimba ikhono lomthengi lokubiza i-ITC. Lokhu kubizwa ngokuthi "izikweletu ezivaliweyo" futhi kube yindawo enkulu yobuhlungu. Uma i-SME ikhokhela i-GST kodwa ingakwazi ukunqanda intela ephumayo, inhloko - dolobha yayo esebenzayo iyantengantengantenga. Ibhizinisi elinamabala amancane, ngisho namasonto ambalwa okugebendwa kwemali okugeleza kungakhubazeka. Ngokusho ngo-20222 ukuhlolwa kwe-Foderties ne-Ent Ne-Ent Transentrust (ESmust), ngaphezu kwe-60% yezinkinga ze-SMEnscC.

Ukungaqapheli Nokuqeqesha

Ingxenye ebalulekile yesizukulwane se-SMEs saseNdiya esebenzayo engxenyeni engahleliwe, enemfundo elinganiselwe yentela. Abanikazi bamabhizinisi abaningi − ikakhulukazi emadolobheni angu-2 nangama-colles(stubers) ukuze baqonde imiqondo ebuya emuva, ukuqamba i-levy, kanye ne-epay - pagers. Leligebhu lolwazi liye laholela ekubeni lingangeni ngokomthetho ongekho ngokomthetho, njengokungahleleki kwemithetho ye-HSN, ukuphuthelwa kwemikhawulo, noma ukwehluleka ukuhlanganisa izinombolo. Nakuba uhulumeni eye wasebenzisa imikhankankambiso yokuqapha, ukufinyelela emaphandleni nasezindaweni ezisakhelwane ezisakhelwayo kulinganiselwe. Ukuyinkimbinkimbi kwemithetho yeGST.

Ithonya Eliqondile Emaqenjini Enkolo

Amaqoqo athile e-SME aye athinteka ngokungenakulinganiswa. Ngokwesibonelo, abenzi bendwangu abancane eGujarat nase-Tamil Nadu babhekana nokwanda kwentela eqinile ezimpahlani eziphakathi, kuyilapho indawo ye-SMEs yabona ukuphazamiseka ngenxa yemithetho emisha encishisiwe. Imboni yezindawo zokudlela (egcwele amaqoqo amancane) anezinguquko eziningi (kusukela ku-5% kuya ku-ITIC% nge-ITC, bese ekugcineni kuncitshiswa isilinganiso esinciphileyo, i-pakethe, i-plastiki nezihloko zephepha, ihlangabezana nezimpikiswano ezilandelanayo. Le mikhakhakha-yo ibonisa ukuthi imiphumela ye-GST ayifani; ixhomeke kumkhiqizo, ukuqoqwa, ukukhiqiniswa kwente, nenkaba yezentengo yeze yezentengo.

Izinyathelo Zikahulumeni Zokusekela Izimbobo

Njengoba uqaphela lokhu kucindezeleka, uhulumeni uye wasungula izinyathelo zokusiza nokulungisa i - Smes ngokukhethekile. Lezi zinyathelo zihloselwe ukunciphisa izindleko zokulalela, ukuthuthukisa ukukhucululwa koketshezi nokwakha amandla.

Ukuqothulwa Kwendawo Nodwebo Lokubeka Izakhi

Amabhizinisi anezinga lokulawula afinyelela kuma-aggreate angama-ākhs (620 lakhs ezindawo ezikhethekile) akhululekile ekubhalisweni kwe-GST. Lokhu kuvumela ukuba ama-microplample ahlale ngaphandle kwenetha lentela ngokuphelele, anciphise umthwalo wawo wokuvuma. Kulabo abahamba nge-agreator phakathi kwe 7620 lakhs ne-61,5 crores, umklamo wokwakha unikeza intela elula (ngokwehlisa ipesenti eliphansi elingu-1% labahwebi, 6% kwabahwebi, 5% ngezindawo zokudlela, 5% ngemifa yokwehlalo yemali encane (ukubuya kwekota eyodwa). Ngo-20222, uhulumeni ukuvumela izinkonzo zokuhlela ngokushintsha i-9kh50 ukuze i-lakhs ezingeniselwe ukuthatha isilinganiso esiphansi.

Ukuphehla Imali Okulula: Quarterly Burty and Assues

Ukuze kuncishiswe umthwalo ogciniwe wabakhokhi bentela abancane, uhulumeni wasungula i-pall yokubuyisela (QRMP) yamabhizinisi anokujika afinyelela kuma-765 crores. Ngaphansi kwalelicebo, abakhokhi bentela bangafaka i-translay (GSTR-3B) futhi bakhokhe intela nyanga zonke ngekheshi elilula (PMTP-06). Ukubuya kwaminyaka yonke (GST-9) nakho akunakwenzeka emabhizinisini abheke ngaphansi kwe-VR2 crores. Ngaphezu kwalokho, ukuthulwa kwenkampane "ebuya elisha" (ebuyayo ngaphansi komqulu) kuthembisa ukubuya kanye ngenyanga nge-iphaka ye-mali kanye.

Imizamo Yokuxwayisa Nezinhlelo Zokuqeqesha

UMkhandlu weGST nohulumeni bamazwe baye benza intuthuko enkulu ezindaweni zokusebenzela, ezinama-webinar, kanye nezikhungo zosizo. "GST Seva Kendra" ukuthatha isinyathelo sokumisa izikhungo zokuzihambela ngokomzimba endlunkulu yesigodi lapho i-SMEs ingathola khona usizo ngokubhalisa nokufaka ipesenti. Uhulumeni wasungula futhi i-alface yosizo olukhululekile (800-1200-23) kanye nohlelo lwe-GST Mitra @a nenethilone labali abaqeqeqeshiwe abasekela ngesihle amabhizinisi amancane. Ngaphezu kwalokho, i-Central Board of Interacy Conficial Conficial and Custom (CC) ikhipha njalo iziyalezo ezilula kanye nezilimi eziningi.

Izikhungo Zobuso Namathuluzi Amanani

Ukuze kulungiswe igebe lenombolo, i-GSTN isungule ama-apples ahamba-hambayo e-innivs alayishiza (I-inniv Reference Nable app) kanye nokulandelela i-fream yangempela. Isimiso sokuzifica, ekuqaleni esibophekile kuphela emabhizinisini amakhulu, siye sanwetshwa kancane kancane kodwa siphinde sikhiphe ama-SME (aphethe ama-“crores ”) amaningi manje. Emabhizinisini amancane kakhulu (achezuka ngaphansi kwe-65 creores), uhulumeni uvumele "ziqua ngokwayo" ukusuka kumabhizinisi amakhulu angabhaliwe ngaphansi kwe-intengiselwano" eposi abekwe emuva, elula ukuthengwa.

Izinguquko Zamuva: Ukwehla Kwenani Elisha Ne - Amnesty

Ngo-2023 nango-2024, uhulumeni wanikeza impumuzo enkulu ngokunciphisa izindleko zemuva zokufakwa kwe-GSTR-4 (ukubuyiselwa) kusukela kuma-33200 ngosuku kuya ku-7650 ngosuku, ngesethi elibanzi. Ngaphezu kwalokho, kwasungulwa icebo lokukhulula abakhokhi bentela ababehlele ukukhokhela izikhokhelo, bevumela ukuba balungise intengo ngaphandle kwesijeziso uma bekhokha intela efanele. Lezi zinyathelo ziye zasiza abaningi be-SMEs ukuba basebenzise intela yabo njalo ngaphandle kokukhokha isijeziso sezimali.

Ukuhlola Icala Nomphumela Wehlelo

Ithonya langempela leGST eSMEs lingaqondwa ngezibonelo ezithile:

  • I-striple Sectation: I-elemom unit e-Bhiwandi, Maharashtra, enendawo yokuguqula i-765 lakhs, yabika ukwehla kwekhulu elingu-15% ekusebenzeni ngonyaka wokuqala we-GST ngenxa yokuvimbela i-ITC kubathengisi bemicu engabhaliwe. Nokho, ngemva kokushintshela kubaphathi bemibhoshongo ebhalisiweyo nokusebenzisa icebo lokuqamba, manje lelinani lijabulela ukushwa okungcono kanye nesilinganiso sentela esingu-3% esiphansi kunangaphansi kwesimiso sakudala se-VaT.
  • [[FLT: 0] Ibhizinisi le-Reastaurant: Iketanga lokudla elinamakhemishi ekhishini eBangalore, elineziphuzo ezinhlanu nokujika kwaminyaka yonke kwe-crores engu-764, ekuqaleni yalwisana nezinguquko zezinga ne-ITC. Ngaphansi kwe 5% GST (ngaphandle kombuso we-ITC), leliketanga lalingenakukhokha izimali emishinini yasekhishini kanye nezindawo zokuhlanza, izindleko. Ngemva kokuba uhulumeni wavumela i-ITC ngaphansi kwesilinganiso se 12% sezindawo zokudlela, iketanga futhi wathola ukuthi izinga eliphakeme le-ITC lalizuzisa inhloko yawo yenkampanezelo. Bashintsha bagcina izinhlelo zabo zesimiso zenkokhiso njalo futhi bagcina 2% ezikhwatsheni zentela.
  • Abathengisi abancane: Abadayisi abancane emapulatifomu njenge-Amazon ne-Phripkart babhekana nenselele eyingqayizivele."GST ifuna abaqondisi bemakethe ukuba baqoqe intela emthonjeni (TCS) kwaba-1% (2% kubanikezeli benkonzo). Le TCS i-TCS ihamba ngokuqhubekayo kwemali, futhi ama-SCMEs amaningi athola ukuthi ukuboleka kweTCS akunakwenzekanga kalula. Nokho, ngemva kwalokho, uhulumeni wavumela i-TCS egcwele ka-kasemscrends (inani eliphindwe kane) ukuba i-TCS eqoqwe nge-igeger ye-elective, ikhulula umthwalo.

Umbono Wesikhathi Esizayo Nokutuswa

Uma ubheka phambili, isimiso se-GST sizoqhubeka siguquka. Uhulumeni uqhubekela esimisweni sokuhlola esingabhekene nalutho kanye nefomethi yokubuya eyodwa (i "GSTR-2B" isisetshenziselwa ukubuyisana). Ku-SMEs, intuthuko elandelayo iyabucayi:

  • ngokuphindaphinde ukuhlanganiswa kokubuya: Ukuhlanganiswa kweGSTR-1, 2A, no-3B ekubuyeni kanye, kokuzithwalisela nokwaziswa okugcwalisiwe kunganciphisa umzamo wezandla.
  • Inkokhelo yeNkathi Yokungenisa Intela Yangempela Ihambelana:[ Isimiso kufanele sizifake ama-infonso bese sikhipha i-ITC ngokuzenzakalela, sivimbele ikhiye-intshi lemali. Impumelelo yamuva ye "indlela yokuphatha i-inloace" ithembisa.
  • Uhulumeni owenziwe wakwazi ukufunda nokubhala: kufanele ahambisane nama-intelligence njenge FISHE ne-CII ukuze aqhube ukuqeqeshwa okusekelwe emsebenzini, ikakhulukazi kumabhizinisi amancane asengxenyeni engahlelekile. Amavidiyo ngezilimi zesifunda angahanjiswa nge-AsSApp, ithuluzi elivamile le-SME transming.
  • Inkokhelo Ephanayo kakhulu: Ukunyusa umnyango wokuqamba wabenzi ube ama-crores (kusukela kuma-crores amanje asukela ku-761.5) naku-abaphathi benkonzo kuya ku-765 lakhs angaletha ama-Smens amaningi kudwendwe olula.
  • I-Redressal Sells: Ingqamuzana le-SME elinikezelwe ngaphakathi kwe-GSTN ukusingatha izindaba zobuchwepheshe nezimpikiswano ngokushesha, nesikhathi esithatha amasonto amabili sokukhononda.

Isiphetho

Ithonya le-GST eNdiya SMEs liyindaba yokuphithana kwezici ezimbili. Kwesinye isandla, intela iye yaphumelela ukwenza lula intela engaqondile, ivumela ukukhokhwa kwentela, futhi yakha ibhizinisi elihlangene elinika amabhizinisi amancane amandla okudlula imingcele kahulumeni. Kwesinye isandla, ukujezisa kokuqala, ukuntengantenga imali, ukudangala kwemali, nokuyinkimbinkimbi okuqhubekayo kuye kwaphazamisa izinhlangano ezinemithombo elinganiselwe. Izindlela zikahulumeni ezifana necebo lokuqamba, ukukhokha, ukukhokha intela, kanye nezindawo zokuqasha eziqasha, izikhali ezisezingeni lokuqaphela ziye zadambisa ubuhlungu obuthile, kodwa uhambo lukude kakhulu. Ngenxa ye-SMEss ukuphumelela ngempela ngaphansi kwe-GST, abakhi bezenkampaza ukuhleleka kumelwe baqhubekela ukunikeza inseleleka, lula, nokutshala imali ezindaweni zobuchwepheshe kanye nezindawo ezisemkhandleni ezikhona kakade, i-GPreast Smessssssss, inse inse inse inse inse, isilinganiso esingcono kakhulu kakade yeze isilinganiso