August 28th, 2024
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Aaj ke vyavsayik vatavaran mein, kar niyamon ka paalan karna ek safal udyog ke mool stambhon mein se ek hai. Bharat mein, ek swamitva wala vyaparik sangathan hone ke nate, Goods and Services Tax (GST) panchikaran prapt karna ek atyant mahatvapurna kadam hai. Yeh adhyay, GST panchikaran ki prakriya par ek samagra drishti pradaan karta hai, jo swamitva wale vyaparon ke liye hai, iski prakriya ko ujagar karta hai aur iske mahatva ko rekhankit karta hai jaise ki vaidhata, kar labh, aur Bharatiya bazar ke andar anupalan. GST, ek ekikrit apratyaksh kar pranali hai jo Bharat sarkar dwara anek prakar ke malon aur sevaon par lagaye jaane wale karoon ko pratinidhitva karta hai. Yeh ek gantavya-aadharit kar hai jo pure desh mein laagu hota hai, jisse kar pranali mein sudhaar aur saralikaran aata hai. Jinka vyaparik turnover nirdharit seema se adhik hai, unke liye GST panchikaran anivarya hai. Swamitva wale vyapar ke liye GST panchikaran tab zaroori hota hai jab turnover nirdharit seema se adhik ho ya vyaparik sangathan antar-rajya bikri ya e-commerce mein lage huye ho ya phir input kar credit ka dava karna chahte ho. Sole proprietorship ke liye GST panchikaran ki zaroorat tab hoti hai jab salana turnover chalees lakh rupaye se adhik ho jata hai. Agar swamitva wala vyapar saman ya sevaon ke kshetra mein kaam karta hai, to saman aadharit vyaparon ke liye GST panchikaran tab anivarya hota hai jab turnover chalees lakh rupaye varshik se adhik ho jaye. Kuch khaas prakar ke swamitva wale vyaparon ko turnover ke bina bhi GST ke liye panchikaran karna padta hai, jaise ki e-commerce operators, videshi vyaparik sangathan, aur antar-rajya vikreta. Swatantra roop se GST panchikaran karane ka vikalp bhi hota hai, jo vyapar ko input tax credit ka dava karne ki anumati deta hai aur vyaparik kshamta aur bazar upasthiti mein vruddhi karta hai. GST panchikaran prapt karne se swamitva wale vyapar ko kai fayde hote hain jaise ki vaidhata aur anupalan, input tax credit ka labh, antar-rajya len-den ki anumati aur pratispardhi labh. GST panchikaran ke liye, vyapar ke liye ek bank khata hona zaroori hai. Swamitva wale vyapar ko ek bank khata kholna chahiye aur uske madhyam se sabhi vyaparik len-den karna chahiye. GST ke liye panchikaran ke dauran aavashyak dastavejon mein swamitva wale vyapar ke malik ka PAN card, Aadhar card, malik ki tasveer, vyapar sthal ke address proof, bank account details, aur digital signature shaamil hote hain. GST panchikaran prakriya mein, pahle GST portal par jaakar naya panchikaran ke liye prarthna karni hoti hai, phir GST REG-01 form bharke aavedan karna hota hai, jisme vyaparik sangathan ke bare mein sabhi zaroori byaura bharna hota hai. Iske baad, digital signature dwara aavedan par sign karke submit karna hota hai. Aavedan jama karne ke baad, Application Reference Number (ARN) generate hota hai, aur GST adhikari dwara verification kiya jata hai. Safal verification ke baad, GST panchikaran praman patra jaari kiya jata hai, jo GST portal se download kiya ja sakta hai. GST panchikaran ke dwara apne vyapar ko kanuni roop se manyata pradan karte hain, jisse kar sambandhi niyamon ka paalan hota hai aur vyapar ko vishwasniyata milti hai. Is prakriya ko samajhna aur prabandh karna vyapar ke santhulit sankalpan ke liye mahatvapurna hai. IndiaFilings dwara GST panchikaran prakriya mein madad ki ja sakti hai, jo aapko sabhi kanuni aavashyaktaon ko kushalata se pura karne mein sahayata karta hai. Aaj hi IndiaFilings ke saath apne GST panchikaran ki shuruaat karein aur apne vyapar ko safalta ke liye taiyaar karein. Swamitva wale vyapar ke liye GST panchikaran ki samajh ek jatil prakriya hoti hai jo vyapar ke turnover aur uske swaroop par nirbhar karta hai. Panchikaran ki anivarya aur swatantra pahluon ko samajhna, vyapar ko kar sambandhi niyamon ke anukool banane ke liye avashyak hai. Yeh panchikaran vyapar ko vaidhikta pradaan karte huye anupalan, input tax credit ka labh, aur antar-rajya vyapar karne ki kshamata deti hai. Eligibility criteria ke anusar, agar ek swamitva vyapar saman ya sevaon ke kshetra mein hai, to GST panchikaran tab anivarya hota hai jab uska salana turnover chalees lakh rupaye se adhik ho jaye. Hilly areas aur North-Eastern states mein, yeh seema ghat kar das lakh rupaye ho jati hai. Visheshta ke roop mein, kuch vyapar jo e-commerce platform ke madhyam se supply karte hain, ya antar-rajya vyapar karne wale hain, ya phir GST Reverse Charge Mechanism ke antargat aate hain, unke liye turnover ke bina bhi GST panchikaran anivarya hai. Swatantra GST panchikaran ka chayan karne wale vyapar ko input tax credit ka labh milta hai, jise wo apne mal ya sevaon par lagne wale GST ke khilaf adjust kar sakte hain. Composition Scheme ek aisa vikalp hai jo chote vyaparon ke liye tax anupalan ko saral banata hai. Is scheme ke antargat, vyapari ek kam dar par kar bhugtan karta hai aur uske liye compliance ki aavashyaktaen bhi kam hoti hain. Lekin, is scheme ke tahat panchikrit vyapar input tax credit ka dava nahi kar sakte aur keval rajya ke andar hi len-den kar sakte hain. GST panchikaran prapt karne ki prakriya, GST portal par jaakar naye panchikaran ke liye aavedan se shuru hoti hai. Aavedak ko apne vyapar se sambandhit sabhi zaroori byaura, jaise ki vyapar ka naam, swamitva ka prakar, aur vyapar shuru karne ki tarikh, bharke GST REG-01 form bharna hota hai. Iske baad, zaroori dastavejon ko scan karke upload karna hota hai aur digital signature se aavedan par sign karna hota hai. Aavedan ko verify karne ke baad, jo ki digital signature ya EVC ke dwara ho sakta hai, GST adhikari aavedan ka mulyankan karte hain aur kisi bhi atirikt dastavejon ya suchna ki mang kar sakte hain. Verification ke safal hone par, GST panchikaran praman patra jaari kiya jata hai, jo vyapari GST portal se download kar sakta hai. Is tarah GST panchikaran prakriya ko poora karke, swamitva wale vyapar apne aap ko kar pranali ke anukool bana sakte hain aur bazaar mein apni sthiti ko majboot kar sakte hain. Is prakriya mein samay aur prayas lagta hai, lekin yeh vyapar ke liye lambi avadhi mein labhdayak sabit hota hai.