Contractor leh supplier te tana GST zirna

Contractor leh supplier te tana GST chungchang Mizo ṭawnga ziah

1. GST ZIRNA

2. CONTRACTOR LEH SUPPLIER TE TANA GST CHUNGCHANGA HRIAT TUR TULTE C. Lalthazuala , Asst. Commr . of State Tax

3. 1. GST Chanchin Tlangpui

4. GST kan tih mai hi Goods and Services Tax tihna a ni a. July ni 1, 2017 atangin India ram pumah hman tan a ni a.

5. Sumdawnna bungrua leh tha / thiamna (service) inlei leh inchhawrah te chhiah lakna dan a ni a. Tax rate hi 5%, 12%, 18% leh 28% te a awm a ni .

6. Chhiah lakna chi bungrua zawng zawng deuhthaw GST hian a huam a. A huam lohte chu zu lam chi leh petroleum lam chi te an ni .

7. GST-ah hian a indawra te awmna hmun azirin chhiah lak dan leh chu chhiah changtu chu a danglam leh hret hret a.

8. State pakhata sumdawng chu state danga miin a dawr chuan IGST (Integrated GST) lak a ni a.

9. Tax rate khi a pumpuiin IGST hmingin lak pawp a ni . Entirnan , Champhai pa-in Kolkata ami damdawi Rs . 1,000 man a lei a. IGST 12 % i.e. Rs 120 lak tur a ni a.

10. He Rs . 12 0 hi Central Sorkar leh a leitu awmna state, Mizoram ten an insem leh dawn a ni . A hralhtu awmna state, West Bengal chuan chan a nei ve lo ang.

11. State khat chhunga mi ve ve an indawr chuan IGST la lovin CGST (Central GST) leh SGST (State GST) lak tur a ni thung a. Kolkata-a damdawi zuar hnen atang vek hian Kolkata pa emaw , West Bengal state chhunga cheng mi dangin emaw an lei chuan CGST leh SGST lak tur a ni thung a.

12. Damdawi GST rate chu 12 % a ni a. Mahse CGST leh SGST-ah then sawm a nih vangin 6 % ve ve , a vaiin 12 % tho lak tur a ni .

13. Damdawi Rs . 1,000 manah chuan CGST Rs . 60 leh SGST Rs . 60 lak tur a ni a. CGST Rs . 60 hi a hming ang hian Central Sorkar chan tur a ni a. SGST Rs . 60 hi West Bengal Sorkar chan tur a ni thung a ni .

14. Sorkar -a contract hna hi a bungraw malin a rate lak tur a ni lo a. Service huang chhungah dah a ni a. Sorkar hnuaia contract hna hi chu a rate chu 12% a ni deuh vek a.

15. Amaherawhchu a hna pumpui atanga 75% aia tam kha lei laih hna a tel chuan GST rate chu 5% a ni thung .

16. Sorkara supply hovah chuan rate pakhat chauh a awm ve lo a. An bungraw supply GST rate ang ang khan GST lak ve tur a ni thung .

17. 2. Registration leh Returns

18. GST registration hi state pawna bungrua hralh chhuak chi leh service pe chhuak chi tan chuan tih ngei ngei tur a ni a. Hetiang ni lo, Mizoram chhung chauha hralh chi hovah chuan registration tih ngei ngei ngai chin hi bituk a awm a.

19. Bungrua chauh zuar hovah chuan an kum khat sumdawnna sum che vel Cheng Nuai 20 chung lam chauhvin registration an tih ngei ngei a ngai a.

20. Mahse , service pe ho (contract hna , cable TV, etc ) tan chuan kum khata an sumdawnna sum che vel Cheng Nuai 10 (e.g. an contract hmuh zawng zawng belhkhawm Rs . Nuai 10) a pelh chuan registration an tih ngei ngei a ngai a ni .

21. Registration neih ngai ho chuan GST registration tihna atana document an mamawhte chu – PAN card, thlalak 1, bank passbook/ cheque , electric bill/affidavit te an ni a.

22. Document te hi a fel chuan an dil atanga office hnathawh ni , ni 3 a ral hmain a fel ngei ngei a ni . Internet atang veka tih tur a ni .

23. GST registration number hi GSTIN (GST Identification Number) tih a ni a. Digit 15 a ni a, a laiah a neitu PAN number a chuang a ni .

24. Contract leh supply hnaah hian mi hminga thawh a ngai fo a. Hetiangah hian a hna neitu,a thawk tak taktu zawk ni lo, hmingin GST chungchangah hian engkim kaltir tur a ni a.

25. Tin, mi pakhatin contract vawi 1 emaw a lo hmu ve zeuh a. Chu bak chu hmu chhunzawm lo tur chiang sa a ni tih chiang bawk ta se.

26. Chu a hna chu cheng nuai 10 hnuai lam a nih bakah amah chu sumdawng a nih sa loh bawk chuan a duh chuan GST registration a ti lo thei a ni .

27. Supply-ah chuan cheng nuai 20 hnuai lam a nihin GST registration hi a duh chuan a ti kher lo thei a ni .

28. Amaherawhchu , GST registration an neih loh chuan a tawp lama kan sawi tur , GST pek tlem duai ang hi an thei ve dawn lo tih hriat reng tur a ni .

29. Miin registration a lo neih tawh chuan chhiah a pek a lo ngai ta thin a. Chu chhiah pekna chu returns tia sawi a ni .

30. GST-ah hian a nawlpui tan chuan tun dinhmunah chuan thla tin returns chi 2 tih a ngai a. Chungte chu GSTR-1 leh GSTR-3B te an ni a.

31. GSTR-1 hi thla thar ni 11 ral hmain file thin tur a ni a. Hei hi kan inhralhna ziah luhna tur a ni a. Thla kal ta chhunga kan inhralhna kha ziah vek a ngai a ni . Tun dinhmunah chuan file tlai vanga late fee chawi a ngai rih lo a.

32. GSTR-3B ve thung hi thla kal ta chhunga kan inhralhna te , kan chhiah pek tur zat te tarlanna leh kan pek tur ngai zat pekna a ni a.

33. Thla thar ni 20 ral hmain file thin tur a ni a. Ni 20 hnu lamah chuan late fee ni tin a tlem berah Rs . 20 zel chawi a ngai a ni . Heng return te hi internet atang veka tih tur a ni .

34. 3. Chhiah Pe Tha Lote Hremna

35. Chhiah pe tha lo tih hi kawng hrang hrangin a awm thei a. A chunga kan sawi tawh angin thla tin return file tur a huna file lo chuan late fee an chawi a ngai nghal phawt a.

36. Return tih tlai avanga late fee hi chi 2 a awm thei a. Pakhatnaah chuan , khami thlaah khan an inhralh loh emaw , service an pek chhuah loh emaw vanga chhiah pek tur nei lo ‘Nil Return’ file tur an nih chuan an late fee hi ni khatah Rs . 20 zel a ni a. Rs . 10,000 thleng late fee hi a chawi theih a ni .

37. Chhiah pek tur nei , sumdawnna kaltluang pangngai an nih phei chuan an pek tlai vanga ni khata an late fee chawi tur hi Rs . 50 zel a ni a. Rs . 10,000 thlengin a pung chho thei a ni .

38. Late fee bakah hian tax pe tha lote bakah dan zawm lote hremna penalty a la awm ve leh zel a.

39. Regsitration tih ngai si , ti duh si lo te , sumdawnna bungrua kawnga kalpui laia danin a phut ang invoice leh ewaybill te siam lo te , mi dang registration hmanga lo sumdawng ve ringawtte chu Rs . 10,000 emaw , chung bungrua atanga an tax pek tur zat emaw chu penalty-ah chawi belhtir theih an ni bawk a ni .

40. An tax pek tur pawh pektir tho tur an ni . Hei bak pawh hi GST dan zawm tha lote hremna dan tam tak a la awm a. Kan zawm tha turah kan ngaih vangin a bak hi chu sawi belh rih lo mai i la.

41. 4. Tax Rate Leh GST Invoice

42. A hma lamah khan tax rate tlangpui chu kan sawi tawh a. Sumdawnna kawnga a hman dan tur lo zawi zau leh i la.

43. Sumdawnnaa indawrnaah hian invoice inpek thin tur a ni a. Invoice hi cash memo tia kan sawi mai thin ang deuh kha a ni a. Mahse cash memo ai chuan tlemin thil ziah chipchiar deuh a ngai thung a ni .

44. GST invoice chu a hralhtu siam tur a ni a. Chutah chuan - A hralhtu GSTIN te , a address te a chuang tur a ni a. Invoice number leh invoice siam ni a lang bawk tur a ni a. A leitu chu GSTIN nei ve tho a nih chuan a GSTIN leh address a lang tur a ni a. GSTIN a neih loh chuan a address chauh .

45. GST invoice chu a hralhtu siam tur a ni a. Chutah chuan - Bungraw hming leh HSN code ( bungraw hming number hmanga thliarna ) a lang tur a ni a. GST rate leh GST zat a lang bawk tur a ni .   Hengte hi lang ngei ngei turte an ni .

46. Invoice-a GST zat ziah dan lai bik hi lo umzui ta i la. Mi pakhatin iron rod a zuar a, GST chhut tel hmain quintal khatah Rs . 4,500 lo chhiar ta se. Iron rod GST rate chu 18% a ni a.

47. A invoice-ah chuan hetiang hian a ziak dawn a ni - Iron rod quintal 1 = Rs . 4,500 GST rate = 18%, GST = Rs . 8,10 TOTAL = Rs . 5,310

48. Sumdawng tan chuan danin a phut chu thu hran ni se, GST invoice siam zat zat hi anmahni tan a tha em em a. Thla tawpah GST pek tur zat chhut chawp ngai lovin invoice ami belh maiin a awlsam phah hle a ni .

49. 5. Input Tax Credit (ITC) Leh A Pawimawhna

50. Sumdawngin a sumdawnna atana bungrua leh service a lakluh tam ber atanga a laknaa GST a lo pek tawhte hi a hralh chhuah leh hunah a pek tur sut hniamna atan a hman theih a.

51.   A leinaa a tax pek tawh , tax pekna atana hman leh theih a neih chu ITC (Input Tax Credit) tih a ni a. Chumi hmang chuan a hralh huna a GST pek tur kha a sut hektir duai thei a ni .

52. Entirna nen heti hian lo sawi fiah dawn ta i la- Sanga Enterprise chuan Dam Dam Store hnenah rod quintal 2 a lo hralh ta a. Sanga Enterprise-in GST invoice a pekah chuan hetiang hian a lang dawn ta a ni .

53. Dam Dam Store hian a laknaa tax a pek zat chu Rs . 1,620 (810+810) niin , he rod hi in sa mek hnenah a lo zuar chhawng leh ta a.

54. Hriat tur chu hralh chhawn leh dawnah hian hlep kan belh dawnin GST tel hnu atanga chhut loh tur a ni a. GST tel hma atangin chhut tur a ni a.

55. A lakna chu Rs . 9,000-ah ngaih chhin phawt tur a ni . Tichuan , quintal khatah Rs . 500 hlepa hralh a lo duh ta a. GST tel lova quintal 1 man tur chu Rs . 5,000 a lo ni ta a.

56. Tichuan , Dam Dam Store hian GST pek tur Rs . 1,800 a lo nei ta a. Return file hunah chuan a pek tur tak tak zat chu Rs . 180 chauh a ni thung .

57. A chhan chu a pek tur zawng zawng Rs . 1,800 a nih laiin Sanga Enterprise hnena a leina atanga a ITC Rs . 1,620 kha GST pekna atan a hman theih dawn tlat vang a ni .

58. Dam Dam Enterprise GST pek tur zawng zawng - Rs . 1,800 ITC neih zat ( Sanga Enterprise-a leinaa GST zat ) - Rs . 1,620 GST pek tur la bang zat - Rs . 180

59. Heti hian , GST-a chuan ITC vang hian GST pek tur tak tak kha a tlahniam duai duai zel mai a ni .

60. Chutih lai erawh chuan , a lan ang ngawt hian thil a awlsam lo a. He ITC hi a leituin a hman tangkai theihna atan chuan a hnuai ami te hi tih ngei ngei ngai a ni a.

61. Hetiang hi a nih loh chuan ITC a hman theih loh a. Khi case-ah khian ITC a hman theih loh chuan Rs . 180 ni lovin Rs . 1,800 a pek leh lawih a ngai dawn a ni .

62. ITC hmang tura tih ngaite – 1. Sumdawng leh sumdawng an indawr lai khan an pahnihin GST registration an neih ve ve a ngai . 2. A hralhtu khan GST invoice a pek chhuah thlap a ngai . Invoice chungchang kan sawia ziah tel ngai ho ziak tel vek khian .

63. ITC hmang tura tih ngaite – 3. A hralhtu zawk khan ( Sanga Enterprise) chu an indawrna atang chuan tax a pe ngei tur a ni a. Return a file hunah a dawrtu (Dam Dam Enterprise) dawr hming leh GSTIN lang thlapin return a file a ngai .

64. Khimi point pathumte khi zawm vek a nih loh chuan ITC hi hman theih a ni lo a. Dam Dam Store hian Rs . 1,800 pum khi a pek a ngai dawn a ni .

65. 6. Contractor leh Supplier- te Tana Chhiah (GST) Pek Dan

66. Sorkar hnuaia contractor leh supplier- te tan hian GST pek dan hi a danglam nasa teh chiam bik lo a.

67. A danglam awm chhuna chu an bill lak hunah an 2% GST lo cut- sak (TDS\Tax Deduction at Source) an ni thin hi a ni mai a. A bak chu GSTR-1 leh GSTR-3B te kha a hun takah an file ve leh mai tur a ni .

68. TDS hi lo sawi zau ta i la. Contractor pakhat chuan bill lak tur Rs . 3,00,000 lo nei ta se (GST chhut tel hmain ). A bill atang hian 2% cut tur a ni a.

69. Chu TDS chu Rs . 6,000 a lo ni ang a. Chu chu a cut- saktu officer khan ama return (GSTR-7) a file hunah contractor GSTIN nen thlap Rs . 6,000 hi a lo ziak lut ang a.

70. Chutichuan , contractor khan return a file hunah Rs . 3,00,000 atanga a GST pek tur (12%) Rs . 36,000 a pek hunah TDS-a a pek tawh Rs . 6,000 kha a GST account-ah a lo luh thlap tawh dawn avangin Rs . 30,000 (36,000 – 6,000) chiah a pek belh a ngai tawh dawn a ni .

71. Supplier tan pawh chutiang tho chu a ni a. GST rate erawh 12% a ni ve kher lo thei a, a bungraw supply GST rate ang zel kha a ni . Contract-ah chuan eng bungrua hmanna chi pawh ni se contract GST rate chu 12% a ni tawp thung .

72. 7. Contractor leh Supplier- te Tana GST Pek Tlem Duai Dan

73. Sorkara supplier leh contractor- te tan hian hetia an contract/supply atanga GST rate chhut chhuah tawp ni lo hi pek dan a awm a.

74. A dan dika a kal chuan a hniam duai thei nghe nghe a ni . Hemi atan hian ITC kan sawi tawh kha a pawimawh em em a. Entirna hmangin lo sawi fiah dawn i la.

75. ITC hman tur nei lo tan: Contractor Biakmawia chuan quarters sak hna Rs . 15,00,000 man (GST chhut tel hma ) a thawk a. GST 12% ( Rs . 1,80,000) nen chuan a vaiin Rs . 16,80,000 a ni a.

76. Chu chu bill vawi khatah a la ta a. ITC claim tur a neih loh vangin a vaia a GST pek tur zat chu Rs . 1,80,000 hi a ni ta a ni .

77. Chu chu GST return a file hunah a pek vek a ngai ta a ni (TDS khi he bill-ah hian a awm dawn tho na a, kan sawi tawh tho avangin sawi fiah nawn tawh kher lo mai i la).

78. Pek tlem deuh dan emaw a awm thei tawh lo. Rs . 1,80,000 hi a pumin a pek a ngai ta a ni .

79. ITC hman tur nei tan: Biakmawia hian GST registration nei thlap hnen atangin a contract hna thawhna atana a hmanraw hman ho (cement, iron rod etc ) te hi leiin , a dawr neitu hian ama return-ah chutiang chu lo file tel thlap bawk ta se.

80. Biakmawian a tawpa GST pek tur a neih tur zat lo chhut dawn i la. Thil dang chu lo dah tha -in, cement leh rod a leina ITC chauh lo entir ta chauh i la.

81. He hna thawhna atan hian iron rod quintal 70 lo mamawh ta se, cement bag 500 lo mamawh bawk ta se. Chung a thil mamawh te chu GST registration nei , Sanga Enterprise atangin lo lei ta se. hetiang hian GST invoice-ah chuan a inziak ang a-

82. Sanga Enterprise hian ama GST return-ah he GST Rs . 1,23,900 hi Biakmawia hming leh GSTIN nen thlap a lo thun ta a. Biakmawia chuan return a file hunah a GST pek tur zawng zawng chu Rs . 1,80,000 tih a lo lang ang a.

83. Mahse , Sanga Enterprise-in a dawra Biakmawian bungrua a leinaa GST Rs . 1,23,900 kha a lo thunsak thlap tawh avangin Biakmawia GST account-ah chumi zat chu a lo lang tawh bawk a.

84. Chu Rs . 1,23,900 chu Rs . 1,80,000 pekna atan chuan a hmang then ta a. A sum faia a pek belh ngai chu Rs . 56,100 ( Rs . 1,80,000 – Rs . 1,23,900) chauh a ni ta mai a ni .

85. ITC hman tur a neih loh lai ai khan Rs . 1,23,900 zetin a hlawk zawk dawn a nih chu . Hmanraw dang leinaa ITC a neih theih bawk phei chuan hlawkna hlir a ni mai .

86. Kan hriat reng tur pawimawh tak erawh chu , he ITC hman tur kan neih theihna atan chuan kan bungraw leihna dawrte khan GST registration an neih mai bakah GST invoice min siamsak thlap a ngai a; chu chu GST return an file hunah an tarlan thlap a, a tax pawh an pek thlap a ngai a ni .

87. Keimahni lam pawhin kan indawr lai hian GST registration kan neih ve a ngai bawk a. A hmaa GST registration nei lova kan dawr char char hnuah bill lak huna GST pek tlem duh vanga GST registration tih leh hnuhnawh chuan awmzia a nei tlem viau a ni .

88. Contractor tana kan sawi hi supplier tan pawh a ni ve nghal vek tho a ni .

89. Chuvangin , sorkar hnuaia contract hna leh supply hna thawk theite chuan ITC min pe thei dawrkai chauh kan dawr hram hram a pawimawh hle mai a.

90. ITC min pek theih hi dawrkaiin kan tana thil tha a tih emaw , keimahni vanga a tih loh tur a tih phah emaw a ni lo a. GST danin sumdawngte tana a phut sa hrim hrim a nih avangin kan tan inthlahrunna tur a awm lo a.

91. Amah dawrtu GST registration nei ve tho ITC claim thei lo tura a siam hian GST dan a bawhchhe reng zawk a ni .

92. Kan inthurual a, ITC min pe thei chauh kan dawr duh tlat chuan an tihtur an tih phah dawn a. Kan tan pawh cheng tam tak humna remchang a inhawng dawn a ni .

93. Mi hminga contract/supply chhuak , mi dangin an thawhsak a awm thin a. Chutiangah chuan a thawktu hmingin dawrah khan bungrua lei tur a ni lo a.

94. A hna neitu hming ni lova , a thawktu hming zawka bungrua kan va lei mai chuan ITC claim tur a awm thei miah dawn lo a. Chuvangin , a hna neitu hming ngeiin eng kim kaltir tur a ni .

95. Ka Lawm E