GST ka matlab hai "Goods and Services
Tax". GST ek indirect tax hai jo Bharat Sarkar dvara laagu kiya
gaya hai. Isse pehle, Bharat mein bhinn-bhinn rajyon mein bhinn-bhinn tarah ke
kar lagte the, lekin GST ke lagu hone ke baad, ek hi kar desh bhar mein
lagu hota hai. GST, manufacturing se lekar aakhri upbhokta tak har
vyakti, har udyog aur har vittiy vyavastha par lagu hota hai. Yeh kar central
aur rajya sarkar dvara saajha roop se prapt kiya jaata hai aur iske madhyam se
desh ki arthvyavastha ka vikas hota hai.
GST ka
full form hai "Goods and Services Tax" (प्रवास वस्तु एवं सेवा कर )
GST Bharat mein 1 July, 2017 se lagu hua tha. GST lagu hone
se pehle, Bharat mein bhinn-bhinn rajyon mein bhinn-bhinn tarah ke kar lagte
the, lekin GST ke lagu hone ke baad, ek hi kar desh bhar mein lagu hota hai.
GST ke lagu hone se pehle kuchh samay tak iske liye taiyaariyan ki jaati rahi
thi jismein alag-alag udyog aur vyavsayiyo se sampark kiya gaya tha taki unhe
iske lagu hone ki taiyaari karne mein madad ki ja sake. GST ka mukhya uddeshya
desh ki arthvyavastha ka vikas karna hai.
Bharat
mein teen prakar ke hote hain:
1.
SGST (State Goods
and Services Tax) - Ye rajya sarkar dvara lagaya gaya kar hai jo rajya mein
upbhokta dwara khareedi jaane wali saaman aur sevaon par lagu hota hai.
2.
CGST (Central Goods
and Services Tax) - Ye kendriya sarkar dvara lagaya gaya kar hai jo desh ke
bhitar upbhokta dwara khareedi jaane wali saaman aur sevaon par lagu hota hai.
3.
IGST (Integrated
Goods and Services Tax) - Ye do rajyon ke beech mein ya do deshon ke beech
vyapar kiya jaane par lagu hota hai. IGST, kendriya sarkar dvara jama kiya
jaata hai aur phir usse dono rajyon ke beech mein banta jaata hai.
- Ek
Kar: GST ke lagu hone se pehle, alag-alag prakar ke kar rajya aur kendriya
sarkar dvara liye jaate the, lekin GST ke lagu hone se ek hi kar desh bhar
mein lagu hota hai. Yeh kar lagu karne ke liye ek hi software ka upyog
kiya jaata hai, jisse ek kar ke saath sabhi vyapari aur udyogon ko saman
avsar prapt hote hain.
- Asaan
Vittiye Prabandhan: GST ka upyog karke vittiye prabandhan bahut asaan ho
gaya hai. Ab vyapari ko alag-alag udyogon ke liye alag-alag kar dene ki
jarurat nahi hai. GST portal dvara aasani se sabhi kar ki bhugtaan kiya ja
sakta hai aur sahi samay par kar jama kiya ja sakta hai.
- Kam
Samay Aur Kharch: GST ke upyog se kaam samay aur kharch dono mein kami
aati hai kyunki ek hi kar ke liye alag-alag chalan taiyar karne ki jarurat
nahi hoti hai aur kar ki jama-jagah ki bhi chinta nahi hoti hai.
- GST
Input Credit: GST Input Credit ka upyog karke vyapari dusre kar se bach
sakte hain. Iska matlab hai ki vyapari jo mal khareedte hain, unpe lagne
wale kar ko apne dvara jama kar diya ja sakta hai aur yeh kar unke badhne
wale kar se kat jata hai.
- Online
Process: GST ka sabhi process online hota hai jismein vyapari aur udyog
khud apni vittiya saajha kar sakte hain aur chutti kar sakte hain. Yeh
online process hone se kisi bhi vyapari ko kar ke liye lambi line mein
khada hona nahi padta hai.
In sabhi laabh ke saath, GST vyapariyon aur
udyogon ke liye bahut mahatvapurna hai kyunki yeh unhe ek sath desh bhar mein
kar bharna aur online prakriya ke madhyam se asaan tarike se kar ke liye
adhikar deta hai.
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