eky ,oa lsokdj (GST) ij izLrqrhdj fVu 15 fMftV dk gksxk] tksfd isu vk/kkfjr gksxkA ,uvkjvkbZ ,oa...
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Transcript of eky ,oa lsokdj (GST) ij izLrqrhdj fVu 15 fMftV dk gksxk] tksfd isu vk/kkfjr gksxkA ,uvkjvkbZ ,oa...
eky ,oa lsokdj (GST) ij izLrqrhdj.k
N-x- 'kklu] okf.kfT;d dj foHkkx- COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
o ;g fodz; vFkok fuekZ.k ds LFkku ij iznk; (Supply) ij yxus
okyk] xarO; vk/kkfjr (Destination based) vizR;{k dj gSA o ikWp isVªksfy;e inkFkZ Mhty] isVªksy] ,Vh,Q] dzwM vk;y] uspqjy
xSl ,oa ekuoh; mi;ksx okyh 'kjkc th,lVh ls ckgj gSA o blesa 60 izfr'kr ls vf/kd NksVs O;olkbZ] ftudk VuZvksoj :50
yk[k ls de gS] mudk fo’ks”k /;ku j[kk x;k rFkk dEiksft'ku dh
lqfo/kkA o jkT; ,oa dsUnz ds 16 vizR;{k djksa ds LFkku ij ,d dj
o ns’k ds 1150 psd&ukds can gksus ls de le; esa eky dk ifjoguA o dsUnz ,oa jkT; ds }kjk l;aqDr:Ik esa ,d gh vizR;{k dj yxkus dk
,sfrgkfld ,oa vf}rh; mnkgj.kA
o U;wure ekuoh; gLr{ksi] ikjn’khZ] ljy ,oa v|ru VsDukstkyh dk
mi;ksx
जीएसटी की प्रमखु विशषेताए
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
th-,l-Vh- fdl ij yxsxk
vc ;g fodz; ,oa fuekZ.k ds LFkku ij eky ,oa lsok dh
lIykbZ ij yxsxkA
th,lVh eky ;k lsok ;k nksuks dh LkIykbZ ij yxsxkA
lIykbZ jkT; ds vUnj gksus ij] ,lth,lVh ,oa
lhth,lVh rFkk vaUrjkZT;h; gksus ij vkbZth,lVh yxsxk
lkekU;r;k ftuds ,xzhxsV VuZvksoj :-20 yk[k ls T;knk
gksus ij yxsxkA
cxSj izfrQy dh lIykbZ ij Hkh th,lVh yx ldrk gSA
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
Tkh-,l-Vh fdl ij ugh yxsxk
lkekU;rk ftuds ,xzhxsV VuZvksoj :-20 yk[k ls de
gksxk] mUgs th-,l-Vh- ugh yxsxkA
d`”kd] ,oa vuqlwph&rhu eas of.kZr O;fDr ij th,lVh
ugh yxsxkA
tehu ds dz;&fodz; ij th,lVh ugh yxsxkA
dj eqDr oLrqvksa vkSj lsok ;k nksuks dk iznk; djus okys
O;fDr ij th,lVh ugh yxsxkA
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
th-,l-Vh- fdl izdkj yxsxk
jkT; ds vUnj lIykbZ gksus ij dsUnzh; th,lVh ,oa LVsV
th,lVh ,d lkeku nj ls yxsxkA
varjkZT;h; lIykbZ gksus dh fLFkfr esa **vkbZth,lVh**
yxsxk] tks dsUnz }kjk yxk;k ,oa olwy fd;k tk,sxkA
vkbZth,lVh dh nj] dsUnzh; th,lVh ,oa LVsV th,lVh
dh l;aqDr nj ds cjkcj gksxhA
Hkkjr ds ckgj ls eky ;k lsok ;k nksuks ds vk;kr dks
MhEM varjkZT;h; lIykbZ ekU; fd;k x;k gS] vr% vk;kr
ij Hkh vkbZth,lVh yxsxkA
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
th-,l-Vh- fdl izdkj yxsxk&dEiksft’ku
• :-50 yk[k ,xzhxsV VuZvksoj rd izkar ds vanj lIykbZ
djus okys O;olkbZ;ksa dks dEiksft’ku dh lqfo/kk
fuEukuqlkj izkIr gksxh] ijUrq jsLVkajsUV dks NksMdj ‘ks”k
lsok iznkrk dks ;g lqfo/kk izkIr ugh gksxh %&
1- jsLVkjsUV ds fy, 5 izfr’kr ( 2.5 % CGST and 2.5% SGST)
2. fuekZrk ds fy, 2 izfr’kr ( 1 % CGST and 1% SGST)
3. VszMlZ ds fy, 1 izfr’kr ( 0.5 % CGST and 0.5% SGST)
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
vkbZth,lVh VªkatsD'ku dk mnkgj.k
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
th-,l-Vh- dk iz’kklu dkSu djsxk
th-,l-Vh- dsUn ,oa jkT; dk dj vf/kfu;e gS] ijUrq budk
iz’kklu] ,dy iz’kklu gksxkA
,d fuf'pr vuqikr esa jkT; ,oa dsUnz ds chp djnkrkvksa
dk foHkktu gksxkA
;g foHkktu th,lVh dkSfalay dh vuq'kalk ds vk/kkj ij
fd;k tk;sxkA
foHkktu dEI;qVj ds }kjk fd;k tk;sxka vFkkZr foHkktu
fu”i{k ,oa ekuoh; gLr{ksi ds cxSj gksxkA
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
jftLVªs’ku fdls djkuk gksxk
lkekU;r;k ftudk ldy VuZvksoj :-20 yk[k ls T;knk
gksxk mUgs iath;u djkuk vko’;d gksxkA
de VuZ vksoj okys %&
vUrjkZT;h; lIykbZ drkZ] VhMh,l drkZ] bZ&dkelZ
vkijsVj] ,u-vkbZ-vkj-] dstwvy VsDlcy lIyk;lZ]
fizalhiy dh vksj ls lIykbZ djus okys ,tsUV] buiqV VsDl
fMLVzªhC;wVlZ] vkuykbu tkudkjh lIykbZdrkZ] tks Hkkjr ds
ckgj ls lsok lIykbZ djrk gS
,slk O;fDr ftldks th,lVh dkSflay vuq’kalk ds vk/kkj
ij ljdkj vf/klwfpr djsaA
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
jftLVzs’ku dSls djkuk gS &,d
orZeku iath;r dks iath;u ugh djkuk] tkudkjh dk th,lVh,u
ij ekbZxzs’ku djuk gSA tkudkjh rhu ekg esa ekbxzsV djuk gSA
iath;r gsrq th,lVh,u iksVZy ij vkosnu izLrqr djuk gksxkA
vkosnu izLrqr djus ds 3 dk;Zfnol ds vUnj iath;u tkjh gksxkA
fVu 15 fMftV dk gksxk] tksfd isu vk/kkfjr gksxkA
,uvkjvkbZ ,oa dstwvy O;olk; izkjEHk djus ds 5 fnu iwoZ iath;u
vkosnu izLrqr djuk gksxk] tkjh iath;u 90 fnu ds fy, gksxkA
bUgs vuqekfur dj vkosnu ds lkFk ,aMokl esa tek djuk gksxkA
jkT; esa vyx&vyx fctusl cfVZdy ds fy, vyx&vyx iath;u
laHkoA
COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
jftLVzsª’ku dSls djkuk gS & nks
iath;u vkosnu izk:i GST REG-1dj esa Qkby djuk gSA
lHkh izfd;k www.gst.gov.in ij djuk gSA
lHkh MkD;wesaVl PDF or JPEG QkeZ esa izLrqr djuk gSA
MkD;wesaUV dk lkbt 1 MB rd Lohdk;Z A
QksVksxzkQ lkbZt 100 KB rd
cSad [kkrk lko/kkuh ls crk,sa] blh cSad [kkrs esa vkuykbu
okilh iznku dh tkosxhA
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
http://www.gst.gov.in/
jftLVªzs’ku esa la’kks/ku dSls gksxk
dksj QhYM &
1- fctusl dk uke] LVsdgksYMlZ dh fMVsy] fizUlhiy
Iysl vkQ fctusl] ds fy, leqfpr dkj.k gksus ij
izkij vkfQlj }kjk ,izwoy fd;k tk,saxk A
vU; lHkh uku&dksj QhYM ds la’kks/ku&
1- vkosnu izLrqr djrs gh Lo&la’kks/ku ntZ gksxkA
COMMCERCIAL TAX DEPARTMENT OF CHHATTISGARH
buiqV dj ØsfMV (INPUT TAX CREDIT) dj iz”kklu esa dj ij dj yxus ds dS”kdsfMax bQsDV lekIr
djus] buiqV VsDl dh ØsfMV iznku dh tkrh gSA iath;r djnkrk dks vkbZVhlh dh ik=rk gksxhA blds vykok]
buokbl] dj dk Hkqxrku] iznk; Hkh “krsZ gSA ¼/kkjk&16½
dkjckj ds vuqØe esa ;k dkjckj izksRlkgu ds vuqØe esa gh
vkbZVhlh izkIr djus dh ik=rkA
vkbZth,lVh dh ØsfMV dk igys vkbZth,lVh esa] fQj
,lth,lVh esa ns;dj ds fo:} rFkk ,lth,lVh dh ØsfMV dk
vkbZth,lVh esa ns;dj ds fo:} lek;kstu fd;k tk ldrk gSA
Tkh,lVh,u ij vkbZVhlh dk fglkc j[kus pkj ystj] dze”k% ds”k
ystj] vkbZth,lVh ystj] lhth,lVh ystj ,oa ,lth,lVh
ystj la/kkfjr fd, tk,saxasA COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
NRrhlx< ds vk;ju LVhy ds fuekZrk ij rqyukRed dj Hkkj dk mnkgj.k
osV ds varxZr th,lVh ds varxZr fooj.kh :i;sa fooj.kh :i;sa
N-x-ds fuekZrk }kjk ckgj ds O;olkbZ dks
fodz; dk ewY; 400000
N-x-ds fuekZrk }kjk ckgj ds
O;olkbZ dks fodz; dk ewY; 400000
,Dlkbt M;wVh 12-5 izfr'kr 50000 vkbZth,lVh ¼9$9½ 18 izfr'kr 72000 dqy 450000 ;ksx 472000
dsUnzh; dj 2 izfr'kr 9000 ckgj ds O;olkbZ dk dz; ewY;
vkbZth,lVh lfgr 472000
ckgj ds O;olkbZ dk dz; ewY; lh,lVh
lfgr 459000 vkbZth,lVh dh vkbZVhlh 72000
izos'kdj 1 izfr'kr dh nj ls 4590 usV dz;ewY; 400000 O;olkbZ dk YkkHk 10000 O;olkbZ dk YkkHk 10000 fodz; ewY; 473590 fodz; ewY; 410000 osV 5 izfr'kr 23680 th,lVh ¼9$9½ 18 izfr'kr 73800
miHkksDrk dks fodz; ewY; dj lfgr 497270 miHkksDrk dks fodz; ewY; dj
lfgr 483800
miHkksDrk ij dqy dj dk Hkkj 87270 miHkksDrk ij dqy dj dk Hkkj 73800
th,lVh fjthe esa miHkksDrk dks dqy ykHk 13470 COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
jkT; ds Hkhrj Ø;&foØ; ij dj dh x.kuk (Intra-State Supply)
Tkek dj jkf’k
1- izFke fodzsrk¼fuekZrk½ csfld ewY; 90.00
ykHk 10.00
fodz; ewY; 100.00
th,lVh (5+5) 10% 10.00 10.00
2- f}rh; fodzsrk Ø;ewY; 100.00
ykHk 10.00
fodz; ewY; 110.00
th,lVh (5+5) 10% 11.00
dqy fodz; ewY; 121.00
pqdk;k tkus okyk dj ¼11&10 buiqV dzsfMV½ 1.00 1.00
3- r`rh; fodzsrk¼miHkksDrk dks fodz;½ dz;ewY; 110.00
ykHk 10.00
fodz; ewY; 120.00
th,lVh (5+5) 10% 12.00
dqy fodz; ewY; 132.00
pqdk;k tkus okyk dj ¼12&11 buiqV dzsfMV½ 1.00 1.00
izkIr dqy dj jkf'k 12.00 COMMCERCIAL TAX DEPARTMENT OF
CHHATTISGARH
jkT; ds ckgj ls vkus okys eky ij dj dh x.kuk (Intra-State Supply)
Tkek dj jkf’k
1- izFke fodzsrk csfld ewY; ¼ ykHk lfgr½ 100.00
¼jkT; ds ckgj½ vkbZth,lVh 10% 10.00 10.00
dqy fodz; ewY; 110.00
2- f}rh; fodzsrk dz;ewY; 100.00
¼jkT; ds Hkhrj½ ykHk 10.00
fodz; ewY; 110.00
th,lVh (5+5)10% 11.00
dqy fodz; ewY; 121.00
pqdk;k tkus okyk dj
¼11&10 buiqV VSDl ØsfMV vkbZth,lVh½
1.00 1.00
3- r`rh; fodzsrk ¼miHkksDrk dks fodz;½ dz;ewY; 110.00
ykHk 10.00
fodz; ewY; 120.00
th,lVh (5+5)10% 12.00
dqy fodz; ewY; 132.00
pqdk;k tkus okyk dj ¼12&11 buiqV VSDl sfMV½ 1.00 1.00
izkIr dqy dj jkf'k 12.00
Vhi%& vkbZth,lVh dh jkf'k jkT; ljdkj dks VªkalQj dh tk,xh COMMCERCIAL TAX DEPARTMENT OF
CHHAT
