CGST, SGST, UGST, aur IGST kya Hai aur Isme Kya Defference Hota Hai

Bharat mein GST ne service tax, VAT, aur excise duty jaise kai anya karon ko badal diya hai. GST adhiniyam 29 March 2017 ko parit kiya gaya tha aur ise 1 July 2017 ko Bharat sarkar dwara parit 101van samvidhanik sanshodhan banne ke liye lagu kiya gaya tha.

GST poore Bharat mein ek swatantra aur single tax kaanoon hai. GST ke vibhinn prakar CGST, SGST, UTGST, aur IGST hain, aur kaanoon poore desh ke liye saman hai. GST, supply ki gayi vastuon aur sewaon aur unke moolya ke aadhar par bhinn hota hai.

Pradhan tax slabs 0%, 5%, 12%, 18%, aur 28% hain. Sasta aur avashyak saman aur sewayein 0% shreni mein aati hain, jabki adhik mahangi aur luxury saman 28% shreni mein aati hain.

Bharat Mein Gst Ke Prakar

Bharat mein GST ke prakar arthat CGST, SGST, UTGST, aur IGST, ki vishisht kar daren hain. Ye daren Bharat sarkar dwara tay ki gayi hain aur usi dar se lagu hongi, jaisa sarkar dwara tay kiya jayega.

Gst Kitne Prakar Ke Hote Hain?

GST ke teen prakar hain:

• CGST (Kendriya Mal aur Sewa Kar)
• SGST (Rajya Vastu aur Sewa Kar)
• UTGST (Kendriya Shasit Pradesh Mal aur Sewa Kar)
• IGST (Ekeekrit Mal aur Sewa Kar)

Sgst Kya Hai?

Rajya vastu aur sewa kar GST ke prakaron mein se ek hai jise kisi vishesh rajya ki sarkar lagu karti hai. Rajya sarkar rajya ke bheetar vastuon aur sewaon par kar lagati hai (intrastate, udaharan ke liye Maasoor), aur rajya sarkar ekatrit rajswa ka ekmatra labharti hai.

• SGST lottery tax, luxury tax, VAT, purchase tax, aur sales tax jaise vibhinn rajya-star ke karon ki jagah leta hai.
• Halaanki, agar maal ka len-den interstate (rajya ke bahar) hai, to SGST aur CGST dono lagu hote hain. Lekin, agar rajya ke bheetar vastuon aur sewaon ka len-den hota hai, to keval SGST lagaya jata hai.
• GST ki dar do prakar ke GST mein saman roop se vibhajit hai. Udaharan ke liye, jab vyapari apne rajya ke bheetar apni vastuon ko bechte hain, to unhein SGST aur CGST ka bhugtan karna hoga. SGST se arjit rajswa rajya sarkar ka hai aur CGST se rajswa kendr sarkar ka.
• Vibhinn vastuon aur sewaon ka SGST samay-samay par prakashit sarkari adhisoochna par nirbhar karta hai.

Sgst Ki Dare

Cgst Kya Hai?

Kendriya vastu aur sewa kar vastuon aur sewaon ki intrastate (rajya ke bheetar) supply par lagu hota hai. Kendra sarkar is par tax lagati hai. CGST adhiniyam is prakar ke GST ko niyantrit karta hai. Yahaan CGST se utpann rajswa ko SGST ke saath ekatra kiya jata hai aur ise kendra aur rajya sarkar ke beech vibhajit kiya jata hai.

Udaharan ke liye, jab koi vyapari rajya ke bheetar len-den karta hai, to maal par SGST aur CGST ke saath kar lagta hai. GST ki dar SGST aur CGST ke beech saman roop se vibhajit hai, jabki CGST ke tahat ekatrit kiya gaya rajswa kendra sarkar ka hai.

Cgst Ki Dare

Igst Kya Hai?

Integrated Goods and Services Tax ek prakar ka GST hai, jahan tax mal aur sewaon ki interstate supply par lagu hota hai. Yah GST aayat aur niryat ki jaane waali vastuon aur sewaon par bhi lagaya jata hai. IGST adhiniyam isse niyantrit karta hai, aur kendriya sarkar IGST ke sangrah ke liye jimmedar hai.

Ekatrit IGST ko saman roop se kendriya aur rajya sarkar ke bhaagon mein vibhajit kiya jata hai. IGST ka rajya bhaag us rajya ko pradan kiya jata hai, jahan maal aur sewaayein prapt hoti hain, aur bacha hua IGST kendriya sarkar ke paas jata hai.

Udaharan ke liye, jab vyapari do rajyon ke beech supply karta hai, to is mamle mein IGST lagta hai.

Igst की दरें

Ugst Kya Hai?

Kendriya Shasit Pradesh Mal aur Seva Kar kendriya shasit rajyon mein vastuon aur sevaon par lagaya jaane wala ek prakar ka GST hai. Yah SGST ke saman hai lekin keval kendriya shasit rajyon par lagta hai.

UGST Dadar, Nagar Haveli, Chandigarh, Andaman aur Nicobar ke saath-saath Puducherry aur Delhi mein lagu hai. Yahan sarkar dwara ekatrit kiya gaya rajswa kendriya shasit pradesh sarkar ka hota hai. Kyunki UGST SGST ke liye ek pratisthapna (replacement) hai, isliye unhe CGST ke saath ekatrit kiya jata hai.

Gst Kaise Nirdhayit Hota Hai?

• GST mal aur sevaon ke bikreta aur kharedaar ke sthan ke aadhar par nirnayit kiya jata hai.
• CGST aur SGST vastuon aur sevaon ki intrastate supply par lagu hote hain. Iske viprit, IGST vastuon aur sevaon ki interstate supply par lagta hai.
• Is prakar, IGST dar CGST aur SGST daron ka ek sanyojan yani ki combination hai.

GST ke uddeshy

Gst Ke Pramukh Uddeshy Hain:

• Any karon ka unmulan – GST adhiniyam ki shuruaat ne any apratyaksh karon ko pratisthapit kiya. Pramukh karon ko GST mein vargikrit kiya gaya hai.
• Susangatat badhata hai – MSME ya chhote paimane ke vyavsayon ke liye kar anupalan aasan hai. Iske alawa, ekal kar ki upasthiti return dakhil karne ki prakriya ko aasan banata hai.
• Paardarshita badhata hai – GST bhrashtachar ki sambhavna ko kam karta hai aur paardarshita badhata hai. Udaharan ke liye, vyavsayon mein galat input tax credit ki sambhavna kam hoti hai.
• Keemat mein kami – GST bil vishesh roop se pichle tax on tax pranali ko samapt karte hue shuddh moolya vridhi (value-added part) vale hisse par kar lagata hai, aur vastuon ki lagat ko kam karta hai.
• Desh ke rajswa ko badhava dena – ek bada tax to GDP anupat sarkari rajswa mein vridhi ko darshata hai, jo ek swasth arthavyavastha ka sanket deta hai. Iske alawa, vyapak kar adhar aur adhik kar anupalan se GST chalane se sarkari ay mein vridhi ho sakti hai.
• Uchch dakshata aur utpadakta – Bharat mein GST ka uddeshy logistics pratibandhon aur input tax credit ke liye samay lene wali filing prakriya ko samapt karna hai. Iske alawa, entry tax ko samapt karne se vyavsayon ke utpadakta star mein vridhi ki sambhavna hai.

Gst Ki Avashyakta Kyon Padi?

• GST Bharat mein sabse bada aur sabse mahatvapurna kar sudhar hai. GST mein vibhinn apratyaksh karon ko shamil karne se vinirman aur utpadan lagat kam ho jati hai aur desh ke arthik vikas mein bhi sahayata milti hai.
• Rajya ke anusar VAT ki darain aur niyam alag-alag hain. Saath hi, yah bhi dekha gaya hai ki rajya aksar niveshakon ko lubhane ke liye in daron ko kam karne ki koshish karte hain. Isse kendr sarkar ke sath-sath anya rajya sarkaron dono ko rajswa ki hani hoti thi.

Doosri or GST sabhi rajyon mein manak (standard) kar niyamon ko lagu karta hai, jisme vyavsayon ki ek vistrit shrenkhalaa shamil hai. Ek purv nirdharit aur purv-anumodit formulon ke anusar, is mamle mein kendr aur rajya sarkaron ke bich karon ka vitran kiya jata hai. Iske alawa, kyonki koi bhi atirikt rajya kar nahin hai, isliye pure desh mein sevaon aur vastuon ko saman roop se bechna bahut aasan hai.

Gst Ki Visheshtaen

• GST ke tahat panjikrit pratyek vyavsay ko GST adhiniyam ke tahat ek vastu aur seva kar pahachan sankhya (GSTIN) ya ek GST sankhya prapt hoti hai. Yah GSTIN GST adhikariyon ko GST bakaya aur len-den ka track rakhne mein sahayata karta hai.
• Koi bhi vyavsay ya sangathan GST ke tahat pehle panjikaran ke bina kaam nahin kar sakta hai. Adhura GST return bharne se input tax credit nahin milta hai tatha saath hi saath jurmana bhi lagaya jata hai.
• GSTIN anivarya roop se vaidtha ka pratik hai. Yah grahakon, e-commerce platform, sarvajanik tender, vittiya firmon, corporates, aur anya ke liye aapke brand ki pahachan mein yogdan deta hai.
• GST ek saralikrit panjikaran yojana pradan karta hai jise composition scheme ke roop mein jana jata hai. Yah vyaktigat vyavsayon ke liye ek saral aur seedhi yojana hai. Yah samay lene wali GST avashyaktaon ko samapt karta hai aur turnover ke purv nirdharit dar par GST ka bhugtan karta hai.
• Bharat mein GST ke parinamasvaroop kuch nuksan bhi hue hain jaise lagat mein vridhi, vishesh roop se software ke vyavsayon ki parichalan (operation) lagat mein vridhi. Isliye isne vyavsayik kamkaj mein jatilata badha di hai.

Nishkarsh

Goods and Services Tax (GST) ne rajya aur kendr sarkaron dwara lagaye gaye lagbhag 17 apratyaksh karon ki jagah le li hai. Halanki, pratyek rajya ke kar niyamon ke alag-alag set ke karan, kar pranali mein ekarupata ki kami thi. Natijatan, aantarik vyapar aur vanijy khatron mein pad gaye, aur kar chori ek chinta ka vishay tha. GST ke lagu hone se in sabhi mushkilon ka samadhan ho gaya hai.

Aksar Puche Jane Vale Prashn (Faqs)

1. Prashn: Gst Ki Ganana Kaise Ki Jati Hai?

Uttar: GST Bharat mein chargeable basis par dey GST ke yog ke roop mein, inbound aur outbound mal aur sevaon ke roop mein nirdharit kiya jata hai. Yah har mahine ke liye alag se nirdharit kiya jata hai aur aapko har mahine apna GST return dakhal karte samay tax ki ganana ki gayi rashi ka bhugtan karna hoga.

2. Prashn: Gst Return Kab Dakhal Karna Chahiye?

Uttar: GST return ya GSTR ek record hai, jise karadaton ko tay tareekh ke bhitar dakhal karna hoga. Record mein aay, khareed aur vyay ke bare mein jankari hoti hai aur yah kisi vyakti ke kar bojh ki ganana karne mein prabhavi sabit hota hai.

3. Prashn: Cgst, Sgst, Igst Aur Ugst Ka Full Form Kya Hai?

Uttar: CGST ka matlab Central Goods and Services Tax hai, SGST ka matlab State Goods and Services Tax hai, UGST ka matlab Union Territory Goods and Services Tax hai, aur IGST ka matlab Integrated Goods and Services Tax hai.

4. Prashn: Kya Gst File Karna Anivary Hai?

Uttar: Haan, vyavsayon ko GST return dakhal karne ki avashyakta hai. Bhale hi kisi nischit avadhi mein len-den kam ya na ke barabar ho, aapko return dakhal karna hoga. Anyatha, yah baad ke return ke sath samasya paida kar sakta hai jiske parinamasvarup penaltee ho sakta hai.

5. Prashn: Kya Kuch Aise Saman Hain Jinhein Gst Se Chhoot Prapt Hai?

Uttar: Haan, kuch saman aur sevaayein jaise petrol, prakritik gas aur high-speed diesel GST ke daire mein nahin aate hain.

6. Prashn: Kya Sabhi Gst Shreniyan Bharat Mein Lagu Hain?

Uttar: Haan, Bharat mein sabhi prakar ke GST lagu hain.

7. Prashn: Bharat Mein Kitne Prakar Ke Gst Hain?

Uttar: Bharat mein GST ko 3 kategoriyon mein baanta gaya hai. Ve CGST (Kendriya Mal aur Seva Kar), SGST (Rajya Mal aur Seva Kar) / UTGST (Kendriya Shasit Pradesh Mal aur Seva Kar) aur IGST (Ekiikrit Mal aur Seva Kar) hain.