GST Kya Hai? | Full Form, Aarth, Niyam aur Fayde | GST in Hindi

GST ek prakar ka kar hai jo vastuon aur sevaon ki bikri, nirmaan aur khapat par lagaya jata hai. Goods and Services Tax (GST) Bharat mein alag-alag apratyaksh karon jaise utpad shulk, bikri kar, VAT, seva kar ityadi ke badle laya gaya hai. Isse purani pranali ke tahat kendr aur rajya sarkaron ne lagoo apratyaksh kar ke jatil chakravyuh ko saral banane ke liye laya tha.

GST Kya Hai?

Vastu evam Seva Kar (GST) Jammu aur Kashmir rajya sahit Bharat mein vastuon aur sevaon ki aapurti par lagaya jata hai. Isse utpadan se lekar antim khapat tak sabhi charanon mein set of ke liye uplabdh sabhi pichhle charanon mein bhugtan kiya gaya kar ke credit ke saath liya jata hai.

GST ek aisa kar hai, jo nirmata se lekar antim upbhokta tak har mulya vardhan par lagaya jata hai. Iske alawa, Input Tax Credit (ITC) pichhle sabhi charanon mein uplabdh hai, taaki dohre karadhan wale vyapak prabhav se bacha ja sake.

Bharat Mein Maal Aur Seva Kar Ki Prayojanata

Goods and Services Tax (GST) vastuon aur sevaon ki khapat par ek gantavya-aadharit kar hai. Isliye kar ka antim bhaar antim upbhokta ko vahan karna hota hai.

Kyunki GST keval mulya ki badhat par lagaya jata hai, toh yeh kar ke vyapak prabhav, yaani kar-par-kar ko rokta hai. GST vastuon aur sevaon ke beech antar nahi karta hai aur is prakar, dono par ek hi dar se kar lagaya jata hai.

Vastu Aur Seva Kar Itna Mahatvapurn Kyon Hai?

Ab hum GST samajh gaye hain, toh hum dekhte hain ki yeh vartaman tax sanrachna ko aur arthavyavastha ko badlane mein itni mahatvapurn bhoomika kyon nibhayega.

Vartaman mein, Bharatiya kar sanrachna do karon mein vibhajit hai – pratyaksh aur apratyaksh kar. Pratyaksh kar ya Direct Tax vah hain jisme dene wale kisi aur ko nahi de sakte.

Iska ek udaharan aayakar hai, jahan aap aay arjit karte hain aur keval aap us par kar ka bhugtan karne ke liye uttaradayi hain. Apratyaksh karon ke mamale mein, tax ka bhaar kisi anya vyakti ko diya ja sakta hai.

Bhootpurv kar pranali ko dhyan mein rakhte hue, iska matlab yeh hai ki jab dukandaar apni bikri par VAT deta hai toh vah apne grahak par kar ka bhaar transfer kar sakta hai. Matlab grahak n keval utpad ki keemat ka bhugtan karta hai, balki use kar bhi dena padta hai, aur isliye, jab vah kisi aitem ko khareedta hai toh use adhik keemat deni padti hai.

Yeh isliye hota hai kyunki dukandaar ne jab vah aitem thok vyapari se khareeda tha tab use kar ka bhugtan karna pada tha.

Vah raashi vasool karne ke liye aur saath hi sarkar ko bhugtan kiye gaye VAT ki bharpai ke liye, vah apne grahak ko tax ka bhaar de deta hai jiski vajah se grahak ko atirikt raashi ka bhugtan karna padta hai.

Len-den ke dauran dukandaar apni jeb se jo bhi bhugtan karta hai, uske liye refund ka daava karne ka koi doosra tarika nahi hai aur isliye uske paas grahak ko tax ka bhaar dene ke alawa koi vikalp nahi hai.

Kya Aapko Gst Panjikaran Ki Aavashyakta Hai?

GST sabhi vyavsayon par lagu hoga. Vyavsayon mein shaamil hain – vyapar, vaanijya, nirmaan, peshe, vyavsay ya kisi anya saman karyavaahi, iski pasaar ya praayikta ke bavajood.

Ismein vyavsay shuru karne ya band karne ke liye maal / sevaon ki aapurti bhi shaamil hai. Sevaon ka matlab vastu ke alawa kuch bhi hai. Yeh sambhavna hai ki sevaayein aur samaan ek alag GST dar hogi.

GST sabhi vyaktiyon par lagu hoga. Vyaktiyon mein shaamil hain – vyaktiyan, HUF (Hindu Avibhajit Parivar), company, firm, LLP (Limited Liability Partnership), AOP, sahakari society, society, trust, aadi. Haalanki, GST krishi visheshagyaon par lagu nahi hogi. Krishi mein phulon ki kheti, baagwani, resham utpadan, faslon, ghaas ya bagiche ke utpadan shaamil hain.

Lekin dairy farming (doodh ka vyapar), murgi palan, stock prajanann (pashu-abhijannakshetra), fal ya sangmarmar ya paudhon ke palan mein shaamil nahi hai. GST panjikaran ki aavashyakta kab hogi GST panjikaran praapt karne ke liye PAN anivarya hai.

Haalanki, anivaasi vyakti sarkar dwara anivarya anya dastaavezon ke adhaar par GST panjikaran praapt kar sakta hai. Ek panjikaran pratyek rajya ke liye aavashyak hoga. Karaddata rajya mein apne alag-alag business verticals (vyapar uurdhvadhar) ke liye alag-alag panjiyan praapt kar sakte hain.

Nimnalikhit maamalon mein GST panjikaran anivaarya hai – karobar aadhaar vittiya varsh mein aapke karobar ki seema 20 lakh rupee (kuch maamalon mein 40 lakh rupee) se adhik hone par GST ekatra karna aur bhugtan karna hoga. [Kuch vishesh shreni rajyon ke liye seema 10 lakh hai] Yeh seema GST ke bhugtan ke liye lagoo hoti hai.

“Kul karobar” ka matlab hai sabhi kar yogya aapurti, mukti ki aapurti, vastuon ke niryat aur / ya sevaon aur ek saman PAN wale vyakti ki antar-rajya ki aapurti ko sabhi Bharat ke aadhar par ganana karne aur karon ko shaamil karne ke liye (yadi koi ho) CGST Adhiniyam, SGST Adhiniyam aur IGST Adhiniyam ke tahat deya hoga. Anya maamale [karobar ke bavajood GST panjikaran anivaarya hai]

• Maal / sevaon ki antar-rajya aapurti karne wale vyakti ko.
• Koi bhi vyakti jo ek kar yogya kshetra mein maal / sevaon ki aapurti karta hai aur ismein vyavsay ka koi nishchit sthan nahi hai – jise aaksmik kar yogya vyaktiyon ke roop mein sandarbhit kiya jata hai. Aise vyakti ko jaari kiye gaye panjikaran 90 dino ki avadhi ke liye vaaidh hai.
• Koi bhi vyakti jo maal / sevaon ki aapurti karta hai aur Bharat mein vyapar ka koi nishchit sthan nahi hai – jise anivaasi kar yogya vyakti kaha jata hai. Aise vyakti ko jaari kiye gaye panjikaran 90 dino ki avadhi ke liye vaaidh hai.
• Revers prabhaari tantr ke tahat kar ka bhugtan karne wale vyakti ko. Revers charge tantr ka matlab hai ki jahan samaan / sevaon ko prapt karne wale vyakti ko aapurtikarta ke bajay kar ka bhugtan karna padta hai.
• Agent ya kisi anya vyakti jo anya panjiikrit kar yogya vyaktiyon ki or se aapurti karta hai.
• Vitarak ya input seva vitarak. Is vyakti ke paas aapurtikarta ke kaaryalay ke roop mein ek hi PAN hai. Yeh vyakti aapurtikarta ke ek adhikari hai, vah CGST / SGST / IGST ke rin ko vitarit karne ke liye aapurti aur tax chalan ko praapt karta hai.
• E-commerce operator (e-vyavsay) E-commerce operator ke madhyam se puri karne wale vyakti (branded sevaen ko chhodkar) Aggregator jo apne brand naam ke that seen pradan karta hai.
• Bharat mein ek vyakti ko Bharat se bahar ek jagah se online suchana aur database pahunch ya punarprapti sevaon ki aapurti karne wale vyakti (ek panjikrit kar yogya vyakti ke alawa)

Vaastav Mein, Gst Aayi Iska Mool Karanon Mein Se Ek Hai:

• Ekadhik apratyaksh kar
• Tax cascading, yaani dohara karadhan
• Jatil system
• Karadhan ke kayi sthar
• Vibhinn kanoon, niyam aur daren
• Len-den ki prakriti ka nirdharan karne mein kathinai – maal banam sevaayein
• Seva kar lagane mein rajyon ki akshamta

Goods and Services Tax (GST) pranali in samasyaon ka samadhan karti hai. Maal ke nirmaan ya bikri ya sevaon ke pratipadan ki avdharana ab lagoo nahin hai, kyonki kar ab vastuon aur sevaon ki aapurti par lagaya jata hai.

Dohara GST Model

Bharat ne dohara maal aur seva kar (GST) model ko apnaya hai. Vastuon aur sevaon ki antar-rajya aapurti par kendr aur rajya sarkar dono dwara lagaye gaye GST ko kendriya vastu evam seva kar (CGST) kaha jata hai.

Rajyon / Kendra Shasit Pradeshon dwara lagaye gaye GST ko rajya vastu aur seva kar (SGST) / Kendra Shasit Pradesh maal aur seva kar (UTGST) kaha jata hai. Isi tarah kendr dwara vastuon aur sevaon ki pratyek antar-rajy apurti par ekeekrit vastu evam seva kar (IGST) lagaya jata hai. IGST CGST aur SGST/UTGST ka yog hai.

GST Website

GST website – www.gst.gov.in – sarkar dwara kardata ke liye ekalauta website sthapit karne ke liye banaya gaya tha. Yah kendr aur rajya sarkaron ke beech ek sajha IT avasrachna bhi pradan karta hai. Is website ka prabandhan GSTN dwara kiya jata hai.

Maal Aur Sevaon Ka Vargikaran

Goods ko Goods and Services Tax (GST) pranali ke tahat HSN code par vargikrit kiya gaya hai. Sevaon ko Service Ledger Code (SLC) ke tahat vargikrit kiya gaya hai.

Gst Se Chhoot

Manav upbhog ke liye madak sharab ko chhodkar sabhi vastuon aur/ya sevaon ki aapurti par GST lagaya jayega. Sarkar ki adhisuchna jari hone tak nimnlikhit utpadon par GST nahin lagaya jayega.
• Petroliyam krood
• Diesel
• Motor spirit (petrol)
• Prakritik gas
• Turbine iandhan

Bharat mein nirmit ya utpadit uparokt utpadon, tambaku aur tambaku utpadon par utpad shulk lagane ki kshamata kendr sarkar ke paas hai.

Panjikaran

• Pratyek aapurtikarta ko us rajya / kendra shasit pradesh mein panjikaran prapt karne ki avashyakta hoti hai, jahan se maal ki aapurti hoti hai. Yadi ek vittiy varsh ke dauran kul vyavasay 20 lakh rupaye se adhik hai.
• Halanki, yah seema 10 lakh rupaye tak kam ho jaegi, agar vyakti Jammu aur Kashmir rajya ko chhodkar vishesh shreni ke rajyon mein vyapar kar raha hai.
• 01•04•2019 se mil ke liye 20 lakh rupaye aur 10 lakh rupaye ko ki seema ko 40 lakh rupaye aur 20 lakh rupaye kar diya gaya hai. Halanki, sevaon ki seema mein koi badlav nahin kiya gaya hai.

Sanrachna Yojana

Chhote vyavasayon ko raahat dene ke liye Composition Tax (CT) uplabdh hai. Yah kar ka bhugtan karne ka ek saral aur aasan tarika hai. Is yojana ko koi bhi kardata chun sakta hai. Yadi uska kul vyavasay 1.5 crore rupaye se kam hai. Maal aur seva kar (GST) turnover ki ek nishchit dar par lagaya jayega.

Composition dealer ko jahan bhi lagoo ho, reverse charge ke tahat kar ka bhugtan karna hoga. Kendra aur rajya sarkaren kuch vastuon ya sevaon par karon ke bhugtan se chhoot dene ke liye kuch pravdhan bhi pradan karti hain.

Maal aur seva kar (GST) ke tahat panjikaran ke liye avashyak dastavej
• Ekmātr svāmitva/panjikaraṇa vilēkh yā vyavasāya ke nigaman ke vyavasāya pramāṇa ke liye pan kārḍ pramāṇ.
• Ekmātr svāmitva/panjikaraṇa vilēkh yā vyavasāya ke nigaman ke pramāṇ ke liye pahacāna pramāṇ.
• Radd kiyā gayā ceka yā baiṅka steṭmeṇṭ kī kōpi
• Panjīkṛta kāryālaya dastāveja jaise:
० Bījilī bila/laīṇḍalaina phōna bila kī kōpi
० Mālika kā anāpati pramāṇ patra
० Reṇṭ agreemēṇṭ (yadi parisara kirā’ē par liyā gayā hai)

Input Tax Credit (ITC)

CGST aur SGST/UTGST aur IGST ke beech cross-utilization ki anumati hai, yaani ITC ka istemal CGST/SGST/UTGST aur uske viparit bhugtan ke liye kiya ja sakta hai.

GST ki Praasangikta

• Aasaan anupaalan: – Sabhi kardata sevaayein jaise panjikaran, return, bhugtan aadi kardataon ke liye online uplabdh hain. Isne GST bhugtan aur return daakhil karne ki poori pranali ko aasaan aur paaradarshi bana diya hai.

• Kar daron aur sanrachnaon ki ekarupta: – GST nischitata aur vyapaar karne mein aasaani ko badhata hai. Niym aur daren poore desh mein saman hain.

• Vyapak prabhaav ko hataana: – Moolya shrenkhalaa mein aur rajyon ki seemaon ke paar nirbhadh kar credit ki ek pranali ne yah sunishchit kiya hai ki kar ka nyoonatam cascading ho. Isse vyapaar karne ki chipi laagat kam ho gayi hai.

• Vyavasaayon ke liye phayademnd: – GST rajyon ke beech aswasthyakar pratispardha ko rokta hai aur yah ekal kar pranali laata hai, jisse antarrashtriya vyapaar karne aasaan ho jaata hai.

• Aasaan tax filing aur dastaavezikaran: – GST mein, anupaalan aur dastaavezikaran bahut aasaan hai. Ek hi website www.gst.gov.in se return filing, kar bhugtan aur refund prakriya ko pareshani-mukt bana diya gaya hai.

• Adhik rojgaar: – GST se nirmit utpadon ki laagat kam ho jaati hai. Usse utpad ki maang badhati hai aur maang ko poora karne ke liye aapurti ko badhaana padta hai. Adhik aapurti ki aavashyakta ko rojgaar badhaane se hi poora kiya ja sakta hai.

• Sakal gharailoo utpad mein vriddhi: – Jaise-jaise maang badhegi, utpadan bhi badhega. Phalswaroop yah sakal gharailoo utpad (GDP) ko badhata hai.

• Kar chori mein kami: – GST ek ekal kar sudhar hai, jisme vibhinn kar shaamil hain, jo pranali ko kushal aur logon ko kar se bachne mein mushkil banaate hain.

• Adhik pratispardhi utpad: – Chunki GST kar ke vyapaak prabhaav ko kam karta hai. Yah vyavasaayon aur antim upbhokta ke liye adhik labh laata hai.

GST ki Dare

Vertamaan samjhauton ke anusar, GST 4 mukhy slabs mein 5% se 28% tak lagoo hoga. GST Bharat mein beche jaane wale har samaan aur seva par lagega.

• 0% kar ki dar – Khadyann, chawal aur gehu jaise sabhi vastuyen is slab ke antargat aati hain.

• GST 5% kar – Masale, chai, cheeni, tel jaise sabhi vastuyen is shreni mein aati hain.

• GST 12% kar – Bread, paneer, readymade bhojan, doodh, makhan jaise prasanskrit khadi padarthon is tax slab mein aayenge.

• GST 18% kar – Is tax slab ke that sabun, tel, toothpaste, refrigerator aur smartphone jaise samaan shaamil hain.

• GST 28% kar – Is tax slab mein luxury utpad, luxury karen, tambaku aur tambaku utpad, paan masala, gutkha adi shaamil hain. Uchch tam kar dar par atirikt upkar aur swachh urja upkar lagega.

Nishkarsh

Antatah, hum keh sakte hain ki GST ki shuruaat sarkar dwara liye gaye sarvottam nirnayon mein se ek hai. GST ke lagoo hone se sarkar ki or rajswa ka pravah sucharu roop se ho raha hai. Saath hi, pichle sabhi charanon mein bhugtan kiye gaye kar ke credit ke saath antim upbhokta ko sasti keemat par vastuon aur sevaon ki aapurti ki jati hai.

Aksar Puche Jaane Wale Prashn

Prashn: Input Tax Credit Kaise Lagoo Kiya Ja Sakta Hai?

Uttar: Input tax credit (ITC) ka upyog nimnanusar kiya ja sakta hai:

1. CGST input tax credit ka upyog CGST aur IGST ka bhugtan karne ke liye kiya ja sakta hai.

2. SGST input tax credit ka upyog SGST aur IGST ka bhugtan karne ke liye kiya ja sakta hai.

3. IGST input tax credit ka upyog CGST, SGST aur IGST ka bhugtan karne ke liye kiya ja sakta hai.

Prashn: Input Tax Credit (Itc) Ka Kya Arth Hai?

Uttar: Aap input vastuon/sevaon par jo kar chukate hain, uska upyog output tax dene walon ke badle input tax credit (ITC) ke roop mein kiya ja sakta hai.

Prashn: Main Gst Ka Bhugtan Kaise Kar Sakta Hoon?

Uttar: GST ka prabandhan GSTN – http://gstn.org/ ke madhyam se kiya jayega. Sabhi kar ka bhugtan online kiya jayega aur return ki koi manual filing nahi hogi. Chalan online nikalne ke baad, aap nimnlikhit mein se kisi ek tarike se GST ka bhugtan kar sakte hain – axis debit/credit card, axis internet banking, ya kisi bhi axis bank shakha mein nakad/check.

Prashn: Gst Kab Lagoo Hua?

Uttar: GST 1 July 2017 ko lagoo hua.

Prashn: Gst Ke Antargat Vastu Evam Seva Kar Kitne Prakar Ke Hote Hain?

Uttar: GST nimnlikhit 3 prakar ka hota hai:-

1. CGST: Kendriya vastu aur seva kar, kendr dwara prabandhit

2. SGST: Rajya mal aur seva kar, rajyon dwara prabandhit

3. IGST: Sabhi antar-rajyey len-den par bhugtan kiya gaya ekikrit mal aur seva kar, kendr dwara prabandhit

Prashn: Aapurti Ka Kya Arth Hai?

Uttar: Aapurti ka arth hai mal aur sevaon ki bikri, hastantaran, vinimay, license, kiraya, patta ya nipatan.

Prashn: Gst Kya Hai?

Uttar: GST ka arth hai vastu aur seva kar. GST vastuon aur sevaon ki bikri, nirmaan aur khapat par lagaya jaane wala ekal upbhog-aadharit kar hai, jisne cenveit, chungi, valet, bikri kar aur utpad shulk adi sahit vibhinn maujooda karon ki jagah le li hai.