Emva kweeMpahla zeDemonetisation kunye neRhafu yeNkonzo, kungekudala eyaziwa ngokuba yi-GST kutshanje ibe yenye yezona zihloko ezihamba phambili eIndiya. Ukwazisa ngequbuliso kubonakala phakathi kwabantu, ngakumbi abafundi malunga ne-GST.
Uninzi lwabantu lusesebumnyameni njengoko bengazi ukuba i-GST iya kubanceda njani okanye izibonelelo ze-GST. Ke ekuphenduleni loo Guidetoexam.com izise kuwe zonke izisombululo kwimibuzo yakho okanye imibuzo malunga neGST okanye iGST.
I-GST inceda uMthengi noMbutho
Esi sikhokelo sicaciswe nge-GST siya kuba nzulu kwaye sicoceke wonke umntu ofunda oku. Ekupheleni kwesi sincoko / inqaku le-GST, uya kuba nolwazi oluqhelekileyo lwale niche ethile.
Ngokulula kunokutshiwo ukuba i-GST ichazwa ukusuka ku-A ukuya ku-Z kwesi sincoko liqela lethu kuwe. Apha siza kuzama ukukunika umbono opheleleyo malunga neenzuzo ze-GST kunye ne-GST kunye neminye imibuzo efana no "Ibalwa njani i-GST? Izakunceda njani iGST?” njl.
Ngoku makhe sijongane nesihloko esiphambili.
Intshayelelo ye-GST- Kwasekuqaleni kwesincoko kufuneka sazi ukuba Yintoni i-GST okanye iRhafu yeeMpahla neeNkonzo. I-GST okanye iRhafu yeeMpahla kunye noLawulo lixabiso elibandakanyiweyo IRhafu (i-VAT) indululwa ukuba ibe luxanduva olutenxileyo oluchanekileyo kumenzi, ukuthengisa, kunye nokusetyenziswa kweemveliso kunye nolawulo olongezelelweyo kwinqanaba lesizwe.
Ngumthetho oyilwayo oya kuthatha indawo yonke imisebenzi ejikelezayo efunwa kwiimveliso kunye namashishini ngurhulumente ophakathi kunye norhulumente.
Ngamanye amazwi, sinokuthi kwakhona i-GST yi-bill eya kuthi ifake zonke iindleko ezijikelezayo ezinyanzeliswa ngurhulumente ophakathi okanye welizwe kubandakanya irhafu, iintlawulo ezongezelelweyo zerhafu, irhafu yenkonzo, irhafu eyongezelelweyo, irhafu eyongeziweyo, irhafu yokuthengisa, irhafu yokuzonwabisa. , (ebekwe ekuhlaleni ngamaqumrhu ahlukeneyo asekuhlaleni), irhafu yokuthengisa ephakathi, irhafu yokungena, irhafu yokuthenga, irhafu yobuncwane, irhafu yelotho, njl.
Yaziswa nini yaye njani i-GST eIndiya?
Nangona sonke silindele ngolangazelelo ukwazi izibonelelo ze-GST okanye i-GST iya kusinceda njani, okokuqala kufuneka sazi kwasekuqaleni kwetyala. Sonke siyazi ukuba ukuze kungeniswe umthetho oyilwayo omtsha kwilizwe lethu, kufuneka kulandelwe inkqubo ethile yomthetho okanye yomgaqo-siseko. Ityala le-GST nalo alikho ngaphandle.
Ulungiso kumgaqo-siseko waseIndiya lwenziwe ukwazisa umthetho oyilwayo we-GST eIndiya. Umthetho oyi-102 wohlengahlengiso lomgaqo-siseko waseIndiya owaziwa ngokusesikweni njengomgaqo-siseko (utshintsho olulikhulu nelokuqala) UMthetho ka-2016 ubonise iRhafu yeSizwe okanye yeMpahla kunye noLawulo kwisizwe sethu ukusukela ekuqaleni kukaJulayi wama-2017.
Ululungiselela njani uvavanyo lwe-PTE?
Kutheni i-GST ifuneka?
Imigaqo-nkqubo yerhafu idlala indima ebalulekileyo kuqoqosho ngefuthe layo ekusebenzeni kakuhle nakubulungisa. Inkqubo efanelekileyo yerhafu kufuneka ijonge imiba yokwabiwa kwengeniso kwaye, ngaxeshanye, izame ukuvelisa ingeniso yerhafu ukuxhasa inkcitho karhulumente kwiinkonzo zoluntu kunye nokuqhubela phambili kwesiseko.
Ngaphandle kwento yokuba isizwe siqhubele phambili kwindlela yohlaziyo lwerhafu ukusukela kwiminyaka yoo-1980 kodwa kukho imiba eyahlukeneyo ekufuneka yakhiwe ngokutsha ukunyusa ingeniso.
Ukuthengiswa kweenkonzo kubathengi akurhafiswa ngokufanelekileyo ngeentlobo ezininzi zeenkonzo ezibaleka kwinethi yerhafu. Ukuthengwa kwangaphakathi kwamagalelo yimizi-mveliso yoshishino akufumani ntlawulo ipheleleyo kwaye inxalenye yerhafu engahlawulelwayo inokudityaniswa kumaxabiso acatshulwe kwiimpahla ezithunyelwa kumazwe angaphandle nto leyo eyenza ukuba abarhwebi bangaphandle bangakwazi kukhuphisana kwiimarike zehlabathi.
Umntu unokucacisa umphumo we-GST okanye iRhafu yeeMpahla kunye neeNkonzo ngomzekeliso. Umzekelo, umenzi okanye umthengisi uthengisa iimveliso zakhe kumthengi okanye umthengi wakhe kubandakanya irhafu yokuthengisa, kwaye emva koko, umthengi uphinde athengise ezo ntengiso komnye umthengi emva kokubiza irhafu yokuthengisa kwakhona kwaloo mveliso inye.
Kule meko, ngelixa umntu wesibini wayecinga ngetyala lakhe lerhafu yokuthengisa, naye wadibanisa ii-asethi zeshishini ezihlawulwe ekuthengeni kwangaphambili. Kufana nokuba irhafu ephindwe kabini ihlawulwe kwimveliso efanayo okanye ngokulula sinokuthi yirhafu yerhafu. Le yindawo apho imfuneko ye-GST ivela khona ukuze isuse ummangaliso.
Ibalwa njani iGST?
Fumana ixabiso lepesenti eliza kubizwa kwaye wongeze loo mali kwixabiso lokuthengisa okanye imali. Umzekelo: Yithi ipesenti ye-GST yi-20%. Ixabiso lento ethengiswayo yiRs. 500. Kule meko, kufuneka ufumane i-20% ye-Rs. 500 leyo yiRS. 100.
Ke, ixabiso lokuthengisa laloo nto yi-500+100=600.
Unokuba nokudideka phakathi kweCGST kunye ne-SGST. Nanku umbuzo kunye nempendulo ukwenza ingongoma icace ngakumbi.
Q.Mnu. A Uvelisa iimpahla. Wathenga iimpahla nge-Rs. 1,20,000 kunye neendleko ezenziweyo ze-Rs. 10,000. Ezi mpahla zenziwe zathengiswa nge-Rs. 145.000. Yithi, ireyithi ye-CGST ye-10% kunye ne-SGST ye-10%. Bala ixabiso lentengiso.
Intengiso yangaphakathi-karhulumente Intengiso ye-Inter-state.
Iinkcukacha Isixa-mali (ii-R) Iinkcukacha zesixa-mali
Iindleko zempahla 120000 Iindleko zempahla 120000
10000 Yongeza: iindleko 10000
Yongeza: inzuzo(SP – TC) 15000 Yongeza: inzuzo(SP – TC) 15000
intengiso 145000 intengiso 145000
SGST @10% 14500 IGST @20% 2900
CGST @10% 14500 Irhafu eyongezelelweyo @1% 1450
intengiso 174000 intengiso 175450
Amacandelo aza kufumana inzuzo ethe chatha ye-GST
Kuyimfuneko ukukhankanya ukuba kwinqanaba lokuqala lomthetho oyilwayo we-GST, zonke iirhafu ezingathanga ngqo ziya kufakwa kwi-GST. Umrhumo wombane, irhafu ephuma ngaphandle, kunye ne-VAT kwiziselo ezinxilisayo, kunye neemveliso zepetroleum aziyi kufakwa kwi-GST.
Kodwa kwamanye amacandelo afana ne-FMCG, i-Pharmaceutical, kunye ne-Automobile), imboni yezothutho iya kuba ngoyena mntu uzuzayo kwibhili ye-GST.
Ngelixa uthetha ngeenzuzo ze-GST kuyafuneka ukuba ukhankanye amagama amanye amacandelo afana ne-telecom, ibhanki, iinkonzo zemali, ezothutho, ezokwakha, okanye izindlu. Kula macandelo, impembelelo ephezulu yokunyuka kwamaxabiso e-GST iya kubonakala.
Yiyo yonke loo nto malunga ne-GST kunye neenzuzo zayo kuluntu. Ezinye iziqwengana zedatha malunga ne-GST ziya kupapashwa kwinqaku elilandelayo. Ngaba unawo nawaphi na amanqaku okongeza kwesi sincoko seenzuzo ze-GST?
Ziwise phantsi kwicandelo lezimvo ngezantsi. Iqela lethu le-GuideToExam liyakongeza amanqaku akho ecaleni kwegama lakho eposini. Masinwabe!