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