Overview of gst hindi

,d ns’k] ,d dj] ,d
cktkj
vizR;{k dj O;oLFkk
esa vHkwriwoZ
lq/kkj
lHkh fgr/kkjdksa&
ljdkjsa] m|ksx O;kikj
txr,o vke miHkksDrk&
ij O;kid ykHkdkjh
izHkko
dj iz’kklu eas
egRoiw.kZ
<kapkxr cnyko
dsUnz rFkk
jkT;ksa ds
laca/kksa esa
uohu v/;k;
(Cooperative
Federalism)
2
th,lVh dk egRo

dj ij iqu% djkjksi.k
ls eqfDr (No
cascading)
dj nkrkvksa ls
U;wure O;fDrxr
lEidZ
IT vk/kkfjr
O;oLFkk ls
djkioapu ij
vadq’k
vizR;{k djksa ds
,dhdj.k ls vuqikyu
ykxr (compliance
cost)esa deh
oLrqvksa ,oa
lsokvksa ds
miHkksx ij ,d
leku dj
3
th,lVh dsykHk

4
th,lVh ,d xUrO; vk/kkfjr (destination based) dj gS] tks oLrq ,oa
lsokvksa dh lIykbZ ij ykxw gksxkA
leku dj vk/kkj ij dsUnz }kjk lsaUVªy th,lVh (CGST) ,oa jkT;ksa
}kjk LVsV th,lVh(SGST) dk vkjksi.k gksxkA
ekuo miHkksx ds fy, ,Ydksgy dks th,lVh ls ckgj j[kk x;k gS ,oa 5 isVªksfy;e
mRikn ¼isVªksy] Mhty] dPpk rsy] izkd`frd xSl RkFkk foeku bZa/ku½
th,lVhykxw gksusij izkjfEHkdnkSjesa bldsnk;jsls ckgjjgsaxsA
dqN vf/klwfpr lsokvksa ds vykok leLr lsokvksa ij th,lVh ykxw
gksxkA
th,lVh %eq[; fo’ks"krk,W

5
rEckdw ,oa rEckdw mRiknksa ij th,lVh ykxw gksxkA lkFk gh bu ij
dsUnz}kjkmRikn 'kqYd Hkh ykxw gksxkA
lsaUVªy th,lVh (CGST) rFkk LVsV th,lVh (SGST) dh leku
njsa gksaxhtks th,lVh dkmafly }kjk r;dh tk;saxhA
th,lVhesa iwjs ns’kesa ,d leku dj njsa gksxhA
dsUnz rFkk jkT;ksa ds fy, djeqDr oLrqvkas ,oa lsokvksa dh
lwph ,d leku gksxhA
th,lVh % eq[; fo’ks"krk,W----

6/8/2018 6
th,lVh % eq[; fo’ks"krk,W----
oLrqvksa ,oa lsokvksa dh jkT; ds Hkhrj lIykbZ ij lhth,lVh ,oa
,lth,lVh nksuksavkjksfir gksaxsA
O;olk;h }kjk tkjh dh tkus okyh bUokbl esa lhth,lVh o ,lth,lVh
dh njo jkf’k dk vyx&vyx fooj.k gksxkA
oLrqvksa ,oa lsokvksa dh vUrZjkT;h; lIykbZ ij vkbZth,lVh
vkjksfir gksxkA
vkbZth,lVh eas ls lhth,lVh Hkkx dsUnz dks feysxkA vkbZth,lVh
esa ls lhth,lVh dh jkf’k ?kVkus ds ckn 'ks"k jkf’k ml jkT; dks
feysxh] tgkW oLrqvksa ,oa lsokvksa dk vfUre :i ls miHkksx
gksxkA

jkT; ds dj dsUnz ds dj
•oSV@fcØh dj
•dsUnzh; fcØh dj
•Ekuksjatu dj ¼LFkkuh; fudk;ksa }kjk
vkjksfirdj ds vykok½
•foykflrk dj
•ykWVjh]lV~Vs o tq, ijdj
•izos'k dj
•bu djksa ds lkFk esa jkT;ksa }kjk
vkjksfirlsl rFkk vf/kHkkj¼ljpktZ½
•dsUnzh; mRikn'kqYd
•vfrfjDr mRikn 'kqYd
•lsokdj
• Medicinal and Toileteries Preparation Act
ds rgr vkjksfir mRikn'kqYd
•vfrfjDr lhek 'kqYd (CVD)
•fo’ks"k vfrfjDr lhek 'kqYd(SAD)
•bu djksa ds lkFk esa dsUnz }kjk vkjksfir
lslrFkkvf/kHkkj ¼ljpktZ½
7
th,lVh esalfEefyrgksus okysdj

6th May 2015 yksdlHkk }kjk 122oka lafo/kku la’kks/ku fcyikfjr fd;kx;k
3rd August 2016 jkT;lHkk }kjk mDr fcydks dqN la’kks/kuksa ds lkFk ikfjr fd;k x;kA
8th August 2016 yksdlHkk }kjk la’kks/kuksa dks eatwjh nhxbZA
2nd Sept. 2016 laln }kjk ikfjr fcy dk jktLFkku lfgr ns’k ds vk/ks ls vf/kd jkT;ksa }kjk
vuqleFkZu fd;k x;kA
8th Sept. 2016 jk"Vªifr egksn;}kjk lafo/kku la’kks/ku dks Lohd`fr iznku dh xbZA
12th Sept. 2016 Hkkjr ljdkj }kjk th,lVhdkmafly dk xBufd;k x;kA
16th Sept. 2016 Hkkjr ljdkj }kjk 101osa lafo/kku la’kks/ku vf/kfu;e dks vf/klwfpr
fd;k x;kA
Sept. 2016 – till
date
vc rd th,lVh dkmafly dh 13 cSBdksa dk vk;kstu fd;k tk pqdk gS ftlesa ls 10oha
cSBddkvk;kstumn;iqj]jktLFkku esagqvkA
April 2017 CGST, IGST, UTGST ,oa Compensation Bills laln ds nksuksa
lnuksa }kjkikfjr fd;stk pqds gSA
th,lVh % egRoiw.kZiMko
8

 101osa lafo/kku la’kks/ku vf/kfu;e] 2016 ds vuqPNsn 279, rFkk 16-
09-2017 dks tkjhvf/klwpuk }kjkth,lVh dkmafly dk xBu fd;k x;kA
 dsUnzh; foRr ea=h dh v/;{krk esa xfBr th,lVh dkmafly }kjk ns’k esa
th,lVh ykxw djus ds laca/k esa lHkh egRoiw.kZ fo"k;ksa ;Fkk dj nj]
th,lVhdkuwu ,oa dj iz’kkluvkfn ijfu.kZ; fy;s x;s gSA
 dsUnzh; foRr jkT; ea=h rFkk lHkh jkT;ksa ds foRr ea=h@jkT; ljdkj }kjk
euksuhr ea=hth,lVh dkmafly ds lnL;gSA
 th,lVh dkmafly ns’k esa th,lVh ds laca/k esa fu.kZ; djus okyh lcls cM+h
laLFkkgSA
6/8/2018 9
th,lVh dkmafly

th,lVh dkmafly bufo"k;ksa ijppkZ ,oa fu.kZ;ysxh&
th,lVhlaca/kh dkuwu]fu;e,oa izfdz;k
dj ,oa midj tks th,lVhesa lfEefyr gksaxs
dj eqfDrlhek,oa dEiksft’ku gsrq VuZvksoj
dj njsa
NwV izkIr oLrqvksa ,oa lsokvksa dh lwph
isVªksfy;e inkFkkZsa dksth,lVh esa 'kkfeydjusdk fu.kZ;
jkT;ksa ds chp fookn lek/kkudk ra=
6/8/2018 10
th,lVh dkmafly

 th,lVh dkmafly vius fu.kZ;tgkW rd laHkogks vke lgefr ls djrh gSA
 vko';d gksus ij fdlh fo"k; ij dkmafly ernku }kjk fu.kZ; djrh gSA Tkh,lVh
dkmafly }kjk leLr fu.kZ; rhu pkSFkkbZ cgqer (mifLFkr rFkk ernku djus
okys lnL;ksadk 3@4) ls fy;s tk;saxsA
 dkmafly us viuh 13 cSBdksa esa vc rd leLr fu.kZ; loZlEefr ls fy;s gS rFkk
vHkh rd ,d ckj Hkhernku dh vko’;drk ugha gqbZ gSA
 Tkh,lVh dkmafly esa dsUnz ljdkj dk er ewY; ,d frgkbZ rFkk lHkh jkT;ksa
ds erksadk lfEefyr ewY; nks frgkbZ gksxkA
6/8/2018 11
th,lVh dkmafly

vc rd th,lVh dkmafly dh nl cSBdksa dk vk;kstu fd;k x;k gS ftuesa fuEu
egRoiw.kZfu.kZ;fy;sx;s gSa%
 dj eqDr VuZvksoj (Exemption Threshold) dh lhek 20 yk[k :i;s
gksxhA¼fo’ks"kJs.khds11jkT;ksadsfy,;glhek10yk[k:i;sgksxh½
 dEiksft’ku gsrq VuZvksoj lhek 75 yk[k :i;s gksxhA dEiksft’ku dj njsa bl
izdkjgksaxh%&
Trader ds fy, 1% (CGST 0.5% o SGST 0.5%)
Manufacturer ds fy, 2% (CGST 1% o SGST 1%)
dEiksft’ku gsrq lsok iznkrk ik= ugha gksaxs ijUrq jsLVksjsUV
iznkrkvksa dksdEiksft’kuLdhedkykHkfn;ktk,xkA
6/8/2018 12
th,lVh dkmafly% egRoiw.kZ fu.kZ;

O;olk;h dh Js.kh oSV ds vUrxZrdj eqfDr lhek th,lVhds vUrxZrdj
eqfDr lhek
vk;krd(Importer) 'kwU; 20yk[k
fuekZrk(Manufacturer) 5 yk[k 20yk[k
vU; O;olk;h 10yk[k 20yk[k
vUrjkZT;h;foØsrk 'kwU; 'kwU;
dstqvyVªsMj 'kwU; 'kwU;
vfuoklhO;olk;h
(Non resident dealers)
vk;krd;kfuekZrkdh Js.khdsvuqlkj 'kwU;
L=ksrij djdh dVkSrh(TDS) 10yk[k 5 yk[k
bZ dkWelZvkWijsVj ykxwugha 'kwU;
fjolZ pktZ ykxwugha 'kwU;
dEiksft’kuMhyj 75yk[k¼dj nj 0-50izfr’kr½ 75yk[k¼djnj &1izfr’kr VªsMlZ
,oa 2 izfr’krfuekZrk½
13
th,lVh &djeqfDr lhek (Threshold Limit)

th,lVh dsvUrxZr VSDl LySCl
 th,lVh dkmafly }kjk eagxkbZ dks c<us ls jksdus ,oa jktLo dks Revenue Neutral j[kus
ds mn~ns’; ls fuEu 4 VSDl LySCl fu/kkZfjr fd;s x;s gaS%&5%, 12%, 18%, 28%A
blds vykok vketu dh lqfo/kk ds fy, dqN oLrq,sa tSls fd [kk|kUu bR;kfr dj eqDr
(exempted 0%) Js.kh esa j[kh tk,saxhA
 dqN Demerit Goods ij Cess yxkus dk Hkhizko/kku fd;k x;kgSA
 Lo.kZmRiknksa ij ns; dj nj dk fu/kkZj.k fd;k tkuk 'ks"k gSA
14
th,lVh dkmafly% egRoiw.kZfu.kZ;---
Particulars GST rates
Present rate structure
merging into GST rates
Lower 5.00% >= 3.00% - < 9.00%
Standard 1 12.00% >= 9.00% - < 15.00%
Standard 2 18.00% >= 15.00% - < 21.00%
Higher 28.00% >= 21.00%

jktLo {kfriwfrZ(Compensation) djus dk lw=%
 jktLo {kfriwfrZ ls lacaf/kr dkuwu ds izk:i (Draft Compensation
Law) dks th,lVh dkmafly dh nloha cSBd esa vuqeksfnr fd;k x;k
gS,oalalnds nksuksalnuksa }kjkikfjrfd;ktkpqdkgSA
 jktLo esa deh vkus Ikj {kfriwfrZ dh x.kuk gsrq foÙkh; o"kZ
2015&16esajkT;}kjkvftZr jktLovk/kkjgksxkA
 {kfriwfrZ gsrq jktLo dh x.kuk 14 izfr’kr okf"kZd o`f) ds vk/kkj
ijdh tk;sxhA
 {kfriwfrZ izR;sd nks ekg ds vUrjky ij dh tk;sxh rFkk o"kZ ds
var esa vko’;dlek;kstufd;ktkldsxkA
6/8/2018 15
th,lVh dkmafly% egRoiw.kZ fu.kZ;---

Taxes to be subsumed Affected Revenue % of Total of VAT,
ET, Ent.T, LT, ED
% of Total
Revenue of VAT
VAT + CST 26344.77
Total (VAT, Entry Tax, Ent. Tax, Lux, ED) 29053.44
VAT (excluding Petro, Alcohol) 16406.79 56.41 62.27
Entry Tax 847.71 2.91
Entertainment Tax 101.07 0.34
Luxury Tax 69.89 0.24
Total 17425.46 59.97
Taxes not to be subsumed
VAT (Petroleum) 7841.35 26.98 29.76
VAT cess (Petroleum) 951.75 3.27 3.61
VAT (Alcohol) 1144.88 3.94 4.34
Electricity Duty 1690 5.81
Total 11627.98 40.03
Expected Additional Revenue
Service Tax 3913.85 6.96
Textile & Sugar 1426 4.90 16
x.kuk
(2015-16)
Rs in Cr.

{kfriwfrZdks"k (Compensation Fund):
 th,lVh ykxw gksus ds dkj.k jkT;ksa dks gksus okyh fdlh Hkh jktLo
gkfu dh {kfriwfrZ gsrq lalk/ku tqVkus ds fy, {kfriwfrZ dks"k dk
fuekZ.kfd;k tk;sxkA
 bl gsrq De-merit oLrq,a tSls fd iku elkyk] rEckdw] yXtjh dkj
rFkk okfrr is; inkFkksaZ ij 28 izfr’kr dh nj ds vfrfjDr Cess yxk;k
tkukizLrkfor gSA
 Cess dh nj bu oLrqvksa ij orZeku dj Hkkj (VAT+Excise) ds
yxHkx cjkcjgksxhA
6/8/2018 17

th,lVh fu;e :
th,lVh ykxw djus gsrq le;c) rS;kjh ds fy, th,lVh dkmafly }kjk fuEu fu;eksa
dk vuqeksnu fd;k x;k gS%&
 jftLVªs’ku
 osY;w,’ku
 Hkqxrku
 fjVuZ
 vkxr dj (ITC)
 fjQ.M
 buoksbZl] MsfcV@ØsfMV uksV~l
 dEiksft’ku
 ladze.k dkyhu izko/kku (Transitional Provisions)
6/8/2018 18

th,lVh esa izksRlkgu ;kstukvksa (Incentive
Schemes/ RIPS) dk Hkfo";%&
 th,lVh ykxw gksus ij m|ksxksa ds fy, fdlh Hkh izdkj dk izksRlkgu orZeku
esa tkjh dj NwV ds :i esa ugha gksxkA th,lVh ds vUrxZr jkT;
ljdkjsa@dsUnz ljdkj olwy fd;s x;s dj dks iquHkZqxrku (Reimbursement)
djds ;g y{; ns ik,xhA
 orZeku esa izpfyr bZdkbZ;ksa ij izksRlkgu ;kstukvksa dks pkyw j[kus
vFkok ugha j[kus dk fu.kZ; iw.kZr% jkT; ljdkj o dsUnz ljdkj }kjk fy;k
tk;sxkA
6/8/2018 19

 izR;sd djnkrk ij dsUnz vFkok jkT; esa ls fdlh ,d dj iz’kklu dk gh fu;a=.k
gksxkAnksgjkfu;a=.k (Dual Control) ugha gksxkA
 dsUnz dh vis{kk jkT; ds dj iz’kklu dh igqap vf/kd gS vr% NksVs
djnkrkvksa dh lqfo/kk dks /;ku esa j[krs gq, th,lVh dkmafly }kjk fuEu
fu.kZ;fy;s x;s gSa%&
 1-5 djksM ls de VuZvksoj okys 90 izfr’kr djnkrkvksa ij jkT;ksa dk rFkk
10 izfr’kr djnkrkvksaijdsUnz dk fu;a=.k gksxkA
 1-5 djksM ls vf/kd VuZvksoj okys djnkrkvksa ij dsUnz rFkk jkT;
nksuksadj iz’kkluksadk cjkcj¼50:50 izfr’kr½ fu;a=.k gksxkA
 Rkhuksath,lVh dkuwuksaesa Cross empowerment gksxkA
6/8/2018 20
th,lVh esadj iz’kklu

lwpukrduhdh (IT) <kapk%
th,lVh ykxw djus gsrq jktLFkkujkT;}kjk th,lVh,u ds ekWMy&II ds
fodYi dk pquko fd;k x;k gSftlesa eq[; (Frontend) ,oa i'pkrorhZ
(Backend) lsok,sa th,lVh,u }kjk gh miyC/kdjk;h tk;saxhA th,lVh,u
lsizkIr,dleku <kapkxr lqfo/kk,sa&
 jftLVªs’ku
 fjVuZ
 isesaV
 gsYiMsLd dh lqfo/kk
 varjkZT;h;lIykbZ,oa vkxr dj ds ijLijyhxbZ ØsfMV laca/kh lwpuk,sa
 vkbZth,lVh djksa dk fuiVkjk
 O;olk; laca/khlwpukvksa dk fo’ys"k.k
21
th,lVh &jkT; dh rS;kjh---

lgHkkfx;ksa(Stakeholders) dh odZ’kkWi
 Ekkuuh; m|ksxea=h dh v/;{krk esa xfBr jkT; Lrjh; dUlYVs’ku desVh dh nks fefVaXl
dkvk;kstufd;kx;kA
 jkT; ljdkj }kjk O;kikj ,oa m|ksx txr esa th,lVh laca/kh izko/kkuksa ,oa tkx:drk gsrq
ftyk Lrjh; lfefr dk xBu fd;k ftlds varxZr lHkh laHkkx ,oa ftyk Lrj ij odZ’kkWIl dk
vk;kstulEiUufd;kx;kA
 th,lVh laca/kh jftLVªs’ku] fjVuZ ,oa ises.V laca/kh izfØ;kvksa dh tkudkjh gsrq
th,lVh,uds oDrk ds ek/;e ls fnukad 13&01&2017 dks,d lsehukjdk vk;kstu t;iqj esa
djk;kx;kftlesa150lsvf/kdO;kikfjdlaxBuksadsizfrfuf/k;ksa usHkkxfy;kA
 O;kikfjd lgHkkfx;ksa dk izf’k{k.k ,oa th,lVh,u ds izfr tkx:drk djkus gsrq ebZ 2017
esaftykLrj rddk;Z’kkykvksadkvk;kstufd;ktk,xkA
22
th,lVh &jkT; dh rS;kjh

vf/kdkfj;ksa dh Vªsfuax
 jkT; esa okf.kfT;d dj foHkkx ds tslhVhvksa Lrj rd dqy 750 vf/kdkfj;ksa dk
ekWMy th,lVh dkuwu ls lacaf/krizf’k{k.k lEiUufd;k tk pqdk gSA
 th,lVh,u }kjk O;kikfjd izfØ;kvksa ds IT laca/kh izf’k{k.k gsrq Vªsfuax dk
vk;kstu bUQksfll dSEil] psUubZ esa fd;k tk jgk gS] ftlds fy, okf.kfT;d dj foHkkx
}kjk 75 ekLVlZ VªsulZ dk p;u fd;k x;k gSA ;s ekLVj VªsulZ foHkkx ds leLr
vf/kdkfj;ksa@deZpkfj;ksa dk izf’k{k.k vizsy 2017 esa iw.kZ djk,sxsaA
 ctV 2016 dh ?kks"k.kk vuqlkj okf.kfT;d dj foHkkx eq[;ky; ij th,lVh fo"k;h IT
Vªsfuax lsaVj ,oa gSYiMsLd dh LFkkiuk dh tk jgh gSA
6/8/2018 23
th,lVh & jkT; dh rS;kjh---

GST iksVZy ij ,ujksyesaV&
jktLFkku jkT; esa Dealers dks GST iksVZy ij ,UjksyesaV
gsrq 16-12-2016 ls 31-12-2016 rd vfHk;ku pyk;k x;kA blds
QyLo:i 3-55 yk[k dj nkrkvksa dks iksVZy ij ntZ fd;k x;k gS
tks fdlHkhjkT;ksa esa lokZf/kdFkkA
jkT; esa vc rd dqy 4-20 yk[k dj nkrkvksa }kjk GST iksVZy
ij ,UjksyesaV djok;ktkpqdk gSA
6/8/2018 24
th,lVh &jkT;dh rS;kjh---

 th,lVh esa lEiw.kZ iz.kkyh vkbZ-Vh- vk/kkfjr gksxhA Mhyj rFkk VSDl
vf/kdkfj;ksa ds chp lEidZvkbZ-Vh-usVodZ ds ek/;e lsgksxkA
 th,lVh dh vkbZ-Vh- vko’;drkvksa dks iwjk djus ds fy, th,lVh,u uked ,d
dkWeu iksVZydh LFkkiukdh xbZ gSA
 th,lVh,u ,d ukWu izksfQV dEiuh gSA blesa dsUnz ljdkj dh fgLlsnkjh 24-
5 izfr’kr rFkk leLr jkT;ksa dh fgLlsnkjh 24-5 izfr’kr gSA 'ks"k 51 izfr’kr
fgLlsnkjh5 futh dEifu;ksads iklgSA
 th,lVh,u dkWeu iksVZy dks fodflr djus dk dk;Z ns’k dh iz[;kr vkbZ-Vh-
dEiuh bUQksfll}kjkfd;k tk jgk gSA
6/8/2018 25

 jktLFkku us th,lVh,u ds ekWMy&f}rh; fodYi dk p;u fd;k gSA ;Fkk th,lVh,u
jkT; dks QzUV,.M rFkk cSd,.M nksuksa izdkj dh lsok,W miyC/k djok jgk
gSA
 QzUV,.M esa jftLVªs’ku] fjVuZ] isesUV dh lsok,W miyC/k djok;h tk;sxhA
 cSd,.M esa vlslesUV] fjQ.Mvkfn dh lsok,W¡ miyC/k djok;h tk;sxhA
 th,lVh,u dkWeu iksVZy ,d ek= og IysVQkeZ gksxk] tgkW djnkrk th,lVh
laca/khdk;Z ds fy, lEidZ djsxkA
6/8/2018 26

 orZeku esa jftLVMZ MhylZ dks uohu jftLVªs’ku ysus dh vko’;drk ugha
gksxhA os th,lVh,u iksVZy ij ekbxzsV gksaxs ,oa mUgsa 3 ekg dh vof/k
esa vko’;d lwpuk,a th,lVh,u iksVZyij viyksMdjuh gksaxhA
 jftLVªs’ku ds fy, Fksz’kksYM lhek 20 yk[k :i;s gksxhA mRrj iwoZ ds
jkT;ksads fy, ;g lhek10 yk[k :i;s gksxhA
 u, jftLVªs’ku ds fy, ,dy vkWuykbu vkosnu QkWeZ gksxkA dksbZ Hkh
O;fDr th,lVh,u dkWeu iksVZyijtkdj jftLVªs’kuds fy, vkosnu dj ldrkgSA
6/8/2018 28
iath;u (Registration)

O;olk;h }kjk ekfld lIykbZ dk fooj.k vkWuykbZu QhM
djus ij lIykbZ izkIrdrkZ ds ;gka Ø; fooj.k] ekfld fjVuZ
esa dj ns;rk ,oa vkxr dj dk vkWVks izn’kZu (Auto-
population) gksxkA
O;olkbZ;ksa dks bysDVªkWfud :Ik ls fjdkMZ dks
la/kkj.kdjus dhlqfo/kk nhtk;sxhA
bysDVªksfud dS’k ystj o bysDVªksfud ØsfMV ystj
th,lVh,uij j[kus dhO;oLFkk gksxhA
6/8/2018 29
th,lVh ds IT Features

 CGST, SGST ,oa IGSTdh,ddkWeufjVuZgksxhA
 fjVuZGSTNiksVZYkds ek/;els vkWuykbu tekgksxhA
 th,lVh esa fofHkUu izdkj ds djnkrkvksa ds fy, 11 izdkj ds fjVuZ
izLrkforfd;sx;sgSA
 lkekU; djnkrk dks izR;sd ekg dh fjVuZ ekg lekfIr ds 20 fnol ds vUnj
tekdjkuhgksxhA
 dEiksth’ku dh lqfo/kk dk ykHk ysus okys NksVs MhylZ ds fy,
=SekfldfjVuZdh lqfo/kkgksxhA
 foRrh; o"kZ lekfIr ds ckn ds fnlEcj ekg rd] Okkf"kZd fjVuZ tek
djkuhgksxhA
6/8/2018 30
fjVUlZ

gj eghus ds VSDl dk Hkqxrku vxys eghus dh fu/kkZfjr frfFk ij
;kmllsigys fd;ktk;sxkA
ns; dj bUVjusV cSafdax] NEFT, RTGS, MsfcV@ØsfMV dkMZ
}kjktekdjok;ktkldsxkA
NksVs O;olkbZ;ksa dks cSad dkmaVj ij : 10]000@& rd dj tek
djkusdh lqfo/kkgksxhA
dj dk HkqxrkupSd ds ek/;els Hkh fd;ktkldsxkA
6/8/2018 31
VSDl dk Hkqxrku

 fcuk ck/kk o :dkoV ITC dh lqfo/kk feysxhA rkRi;Z ;g gS fd djnkrk dks
dsoy osY;q ,fM’ku ijgh dj dk Hkqxrkudjuk gksxkA
 vkxr dj feyku] fjolZy dh Lopkfyr O;oLFkk th,lVh,u ds ek/;e ls laHko
gksxhA
 dqN ekeyksa esa Unutilized ITC ds fjQ.M dh lqfo/kk feysxhA
 lhth,lVh@,lth,lVh ds vkxr dj dks vkbZth,lVh ds Hkqxrku esa mi;ksx fd;k tk
ldsxk] blh izdkj vkbZth,lVh ds vkxr dj dks lhth,lVh@,lth,lVh ds Hkqxrku
esa mi;ksx fd;k tk ldsxkA
 lhth,lVh ds vkxr dj dks ,lth,lVh ds Hkqxrku esa mi;ksx ugh fd;k tk ldsxk]
uk gh ,lth,lVh ds vkxr dj dks lhth,lVh ds Hkqxrkuesa mi;ksx fd;k tk ldsxkA
6/8/2018 32
vkxr dj (Input Tax Credit-ITC)

 djnkrk dks buiqV VSDl dk ykHk rHkh feysxk tc lEcfU/kr lIyk;j
viuh lIykbZ dksLohdkj djso mlds dj dk Hkqxrku djsA
 th,lVh,u flLVe djnkrkvksa }kjk fjVuZ ds :i esa miyC/k djokbZ xbZ
inward o outward lIykbZ dh fMVsYl dh eSfpax dk dk;Z
djsxkA
 fdlh izdkj dh feleSfpax gksus ij flLVe lIyk;j o fjflfi,aV dks vko’;d
cnyko ds fy, lwfpr djsxkA
 ;g vkxr dj ds vuqfpr mi;ksx dks jksdus esa lgk;rk djsxk ,oa vkxr dj
ls lacaf/kr oapuk (Fraud) ij vadq’k yxkus dk egRoiw.kZ dk;Z
djsxkA
6/8/2018 33

fjQ.Mdh izfØ;kljy ,oa vkWuykbu gksxhA
vkosnu ls 60 fnol ds Hkhrj fjQ.M tkjh gksxkA 60 fnol ds Hkhrj
fjQ.Mtkjhughgksus ij C;ktds izko/kku gksaxsA
fu;kZr ds ekeyksa esa 90% fjQ.M rRdkfyd izkIr gksxk and
only self certification required for refunds upto
Rs. 2 lakhs.
fu;kZr ,oa Inverted duty structure ds ekeyksa esa
vkbZVhlh dk HkhfjQ.MfeysxkA
6/8/2018 34
fjQ.M

 th,lVh lsYQ ,lsleasV ds fl)kar ij vk/kkfjr gSA
 lIyk;j ds vkosnu ij izksfotuy ,lslesaV dh lqfo/kkgksxhA
 dqy lIyk;lZ esa ls dsoy 5 izfr’kr dk vkWfMV gksxkA
 vkWfMV dh izfdz;k lkekU;r;k 3 ekg esa iwjh dj yh tk,xhA
 vkWfMV dh lEiw.kZ izfdz;k ikjn’khZ gksxhA okn dks de djus dh
n`f"V ls gj pj.k ij lIyk;j dks fcuk isuYVh@U;wure isuYVh ij izdj.k
dkslekIr djus dk volj fn;k tk,xkA
6/8/2018 35
,lslesaV ,oa vkWfMV

nLrkostksa esa fdlh Hkwy dh otg ls lq/kkjkRed xyrh] tks fcuk
nks"kiw.kZ uh;r ls dh xbZ gks] mlds fy, dksbZ isuYVh ugha
yxsxhA
isuYVh mYya?ku dh lhekij fuHkZjdjsxhA
isuYVh ykxw djus dk vkns’k isuYVh yxkus ds leLr dkj.kksa dks
foLrkj ls crk;sxkA
fcuk dkj.kcrkvks uksfVlfn,isuYVhughayxkbZ tk,xhA
6/8/2018 36
isuYVh

 th,lVhdkuwu esa vihy ds 4 Lrj fu/kkZfjrfd;s x;s gS&
◦ izFkevihyh; izkf/kdkjh
◦ fVªC;wuYl
◦ mPpU;k;ky;
◦ loksZPpU;k;ky;
 th,lVhds vUrxZr tkjh leLr vkns’kksa ds fo:) vihy dh tkldrh gSA
 vihy ds fy, iwoZ esa fookfnr jkf’kds izfr’kr ds :i esa fu/kkZfjr
jkf’ktekdjkuh gksxhA
6/8/2018 37

 th,lVh dkuqu esa Anti-Profiteering ds laca/k esa ,d
fof’k"V izko/kkufd;k x;k gSA
 bl izko/kku ds varxZr dj dh nj de gksus dh fLFkfr esa
oLrqvksa ,oa lsokvksa dh dherksa esa deh vkus ;k uk vkus
dks tkapk tk,sxk ,oa ,slk uk djus okyksa lIyk;lZ ds mij isuYVh
yxkusds izko/kkugksaxsaA
 blls O;olk; txr th,lVh ls mRiUu gksus okys ykHkksa dks vfUre
miHkksDrk rd gLrkUrfjr djus dks ck/; gksaxsa ,oa Inflation
dh jkssdFkke djus dk ;g,d vge lk/kugksxkA
6/8/2018 38

 djnkrkvksa ds orZeku dj iz.kkyh ls th,lVh iz.kkyh esa
lqpk: vUrj.k dks lqfuf’pr djus gsrq ekWMy th,lVh ykW
esa bldsfy, O;kid izko/kku fd, x, gSaA
 ekWMy th,lVh ykW ds pSIVj 27 ds vUrxZr ladze.k
dkyhu izko/kkuksa (Transitional Provisions) dh
O;oLFkk dhxbZ gSA
6/8/2018 39

6/8/2018 40
ladze.k dkyhu izko/kkuksa esa ls dqN egRoiw.kZ izko/kku bl
izdkj gSa%&
 dj nkrkvksa ds ikl th,lVh ykxw gksus ls iwoZ izLrqr vafre fjVuZ essa
miyC/k 'ks"k vkxr dj (ITC) Tkh,lVh esa Hkh miyC/k jgsxkA
 buiqV VSDl ØsfMV ¼ITC½%& orZeku dj O;oLFkk esa djnkrk ds [kkrs
esa tek ITC dh jkf’k] tks fd fjVuZ esa vxzsf"kr dh xbZ gS] mls th,lVh esa
Hkh ITC ds :Ik esa fy;k tk ldsxkA vo'ks"k eky (Stock in hand) ij xzká
vkbZVhlh dks th,lVh esaITC ds :iesa fy;k tk ldsxkA
 fjQ.M nkos%& yafcr fjQ.M nkoksa dk fuLrkj.k iwoZorhZ dkuwu ds
izko/kkuksa ds vuqlkj gh fd;k tk,xkA
 dk;Zokgh %&iqjkus dkuwu ds rgr yafcr dk;Zokgh;ksa] tSls vf/kfu.kZ;u] dj
fu/kkZj.k] vihy] iqujh{k.k rFkk olwyh ;ksX; jkf’k] dk fuLrkj.k iqjkus dkuwu
ds izko/kkuksa ds vuqlkj gh fd;k tk,xkA

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