GST Basic Information

GST yani Goods and Services Tax ki vardjiyik kar duniya me bhuth charchaye ho rahi hai. En charchao me vayvsyik logo se lekar samany jan bhi shamil hai. Halaki GST ka Aam janmanas ki kamayi se koi lena dena nahi hai. Lekin Aprtiyaksh taur par ye mamla aam janmanas ki kamai evam kharche se juda hua hai. Yahi karan hai ki Goods and Services Tax ka charchao me rehne ka mukh karan iske sath vayvsayik logo aur samany jan manas ki aapekshao ka judna bhi hai.Isliye kamai tips ki is shadni me aaj ham baat karege vastu evam seva kar athart GST ki .CHUki * september 2016 ko savidhan ka 101va sansodhan asthirv me a jane ke karan aur 15 september ko GST council dhura notification jari karne ke baad Goods and Services ke karikrim ka rasta poori tarah saaf ho chukka hai. Yahi karan hai ki desh me Goods and Services Tax ko desh bhar me lagoo karne ke liye sarkar poori tarah kaam karti dikhai de rahi hai. July 2017 ko ise lagoo karne ki teyari chal rhi hai . halaki bharat sarkar ke liye raajy aur keindra ke Apritiyakh kar aadhikariyo ko Goods and Services Tax ka prshikshad dena ek chinoti hai lekin kahsbro ki mane to sarkar ne sabhi bato ko madhdhe nazar rakhte hue 1st july 2017 se desh me GST lagoo karne ka man bana liya hai.

GST

Goods and Services Tax kya hai ?

GST ka vistrit roop Goods and Services Tax wahi hindi me iska airth seva kar hota hai.yeh vastuo aur sevao par lagane wala gantrat aadharit tax hai. Goods and Services Tax ko manufactutre se lekar consumers tak ke sbhi steps ke liya pristavit kiya gya hai. Short me yadi ham GST ki baat kare to ham paege ki ye kar keval value addition par hi lagoo hoga aur yahi karan hai ki tax ka bhojh end consumer dhuara vahan kiya jaega. Goods and Services Tax ko ham upbhog aadharit Tax bhi keh sakte hai kyuki kar tabhi lagega jb utpad ko bechane hetu bazaar me utara jega arthart utpado ke vinirman karte samay GST nahi lagega.

Types of Goods and Services Tax:

1- Central Goods and Services Tax (CGST)

Samany taur par yadi hum GST ko samjhane ki koshish kare to ham paege ki vartman me ek state se dusre state me business karne airthart utpad bikri karne par central dhuara lagaye evam sanghirhey kiye jane wale vibhin prikar ke karo ko GST me samahit kar diya jaegajise Central Goods and Services Tax ke naam se jana jaega.Present me central dhuara lagaye jane wale ki list kuch is prikar hai.Lekin GST ke lagoo hone ke baad ye sabhi kar CGST me samahit ho jaege.CGST ke tahet vasoole jane wala kar central sarkar ke khajane me jama hoga.

a- Kindriy utpad shulk(Central Excise Duty)
b- utpad shulk(dawaiya aur prisadhan padarth)(Excise Duty(Medicine and cosmetics))
c- Atirikt utpad shulk(Additional Excise Duty on Special Items)
d- Atirikt seema shulk(Additional Custom Duty)
e- Atitikt vishesh seema shulk(Additional Special Custom Duty)
f- Seva Kar(Service Tax)
g- kindry raj adhishulk aur upkar(Central State Surcharge and Cess)

2-State Goods And Services Tax(SGST)

SGST yaniki State Goods And Services Tax bhi kisi rajy state ke antergat kiye jane wale vastuo ke utpad avam unki bikri bhi usi rajy ke antergat kiye jane ki prikirya se juda hua hai.Asan shabdo me SGST ko isi baat se samjha ja skata hai ki present me rajy sarkaro dhuara bhi bhi vibhin prikar ke karo ka sangirhy kiya jata hai. Chuki SGST ke lagoo hone ke baad Rajy sarkar dhuara lagaye jane wale sabhi kar bhi GST me samahit ho jaege jinhe State Services And Goods Tax ke naam se bhi jana jaega. Aur GST me sanghrit tax par rajy sarkar ka adhikar hoga.Present me rajy sarkar dhuara lagae jane wale karo ki list…..

1- Mooly vardhit kar(Value Added Tax)
2- Kindry bikri kar(Central Sales Tax)
3- Luxury tax
4- Privesh tax(Entry Tax)
5- Manorangen Aur marorangen Tax(Entertainment Tax)
6- Vogyapano pr kar(Advertisement Tax)
7- Kriy kar(Purchase Tax)
8- Latri,shirt aur jue par kar(Lottery betting and gambling Tax)
9- Raj Adhikar aur upkar(state Overload and Cess)

3-Intergrated Goods And Servies Tax(IGST)

Kisi vastu par Intergrated Goods And Servies Tax(IGST) tab lagoo hoga jab vastu ka utpadan kisi aur rajy me aur bikri kisi aur rajy me ho rhi hogi. Aur IGST se vasoole jane wale kar kaindr ko jaega.

Ex:- mana hariyan ka koi dealer customer ko koi esi vastu bechta hai jiska mool 1200 rs hai. Aur Goods And Services Tax ki dar 18% nirdhrit hai is me dealer jo kar singirh karega vah 9% SGST aur 9% CGST kul mila kar 2160 Rs hoga.

Duri isthiti me kar ki dar upyukt hone par yadi pashim bangal ka koi dealer gujrat ke kisi dealer ko 50000 mool ki koi vastu bechta hai to gujrat ke dealer ko 18% IGST ke roop me kar ada karna hoga.

GST kaise apply hoga.

Mana utter pardesh me p naam ka ek vinirman karta apne utpad ko utter pardeh me hi ek dealer Q ko 8000 me bachta hai. Aur Q us utpad ko hariyan ke dealer R ko 10000 me bachta hai. Aur ant me R use hariyan ame hi kisi antim upbhogta ko 12000rs me bach deta hai

Mana SGST 8% Aur CGST 8% hai is isthiti me IGST 16% hoga.

a- pehli isthiti me chooki utter Pradesh ka P utpadit utpad ko utter Pradesh me hi Q dealer bach raha hai isliye yeh bikri raj ke intargat hui. Isliye 8000 par 8% SGST aur 8% CGST yani kul Goods and services tax 1280 applicable hoga

b- Dusri isthiti me utter Pradesh ka Q hariyana ke R ko 10000 rs me vastu bech raha hai. Is isthiti me rajyo ke beech bikri ho rhi hai tb IGST 16% applicable hoga.

c- Teesri isthiti me hariyana ka R usi raj ke upbhogta S ko 12000 rs me vastu bechta hai to is isthiti me fir se CGST 8% aur SGST 8% yani Goods And Services Tax 1920 applicable hoga.