GST aaj ke time me ek bohat hi important topic ban chukka hai. Aadhe loag toa jante bhi nahi hai GST kya hota hai. India me business ya kisi bhi prakar ki income par bharat ke nivasiyo ko GST bharna hota hai. Is article dwara hum apko GST Goods And Services Tax Ki sahi Jankari denge.
GST kya hai ?
GST bharat sarkar dwara laagu kiya gaya kanoon/ law hai. Jiske andar bharat me har business (व्यापार) karne vale ko. Apni kamayi hui rakum(रकम) me se sarkar ko 18% GST dena hoga. GST bharne ke dauraan apko pata hona jaruri hai ke aap ek bikri yani ek income par do tax bharte ho.
SGST (State Goods and service Tax)
CGST (Central Goods and service Tax)
GST humesha supply par lagega aur isse kya farak padta hai. Ye hum apko aage ke bhaago(भागो) me bataenge. Aaeye isey ek example (उदाहरण) ke zariye samjhne ki koshish karte hai.
1st part (भाग)
Jaipur (Rajesthan) ka ek vyapari(व्यापारी) A jaipur ke hi dusre vyapari B ko maal 10 lakh Rupay me bechta hai. Maan lijiye SGST (State Goods and Service Tax) 8% hai aur CGST (Central Goods and Services Tax) 10% bharna hota hai. Toa ye milakar 18% GST ho gaya jo. Sabko bharna hoga aur ye bharna atiavashayak(अतिआवशयक) hai. Iss deal me A ko 80000 SGST aur 1 lakh CGST ke roop me B se vasool karna hoga.
2nd part (भाग)
Aaeye ab is deal ka dusra bhaag padhte hai. Jo maal B ne A se kharida tha 10 lakh ka. Vahi maal B Rajesthan ke dusre shehar jodhpur ke vyapari C ko 10.50 lakh me bechta hai. Toa veh 84000 rupay SGST aur 1.05 lakh CGST ke roop me C se vasool karega.
Yahan dhyaan rakhein ke B pehle hi SGST ke roop me apna maal kharidte hue 80000 aur CGST 1 lakh bhar chuka hai. Isme dekha jaye toa B ki input credit SGST ke roop me 80000 rupay hai CGST ke roop me 1 lakh hai. Jise veh apne dwara C se vasool kiye gaye Tax se ghatakar sarkari khajane me jama kara dega.
Iss tarah se B SGST ke roop me (84000-80000) 4000 rupay Rajya Sarkari Khajane( State Government Treasure ) me jama karana hoga. Issi tarah CGST (1 lakh-1.50 lakh) 50000 Central Government (kendriye sarkar) ke khajane me jama karana hoga.
Agar hum pure procedure (tarike) ko samajh kar dekhe. Toa 1.05 lakh rupay Central Tax Department aur 84000 State Tax Department ko milega.
Ye tha GST jo ke har admi ko bharna hoga. but ye apko aane vale time me government dwara return kar diya jaega vo hum apko dusre bhaag me bataeinge Kaise. Iske fayde aur issey hone vali development ke barein me hum apko batate rahenge.
Note : Is article ko likhne ka ek hi motive hai ke jyada se jyada loag GST ke bare me jaane. Iske bohat se fayde hai. Islye ye article un logo ko share karien jinhe GST ke bare me bilkul nahi pata.
Aasha karte hai sahi tarika yeh article GST Goods And Services Tax Ki Sahi Jankari apke behad kaam me aaye. Aur bhi jaruri jaankari ke liye jude rahiye bharat ki ek lauti hindi blog website sahitarika se.
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