क्या आप जानते हैं कि GST act में कितने तरीक़े के tax लगेंगे।

आओ GST सीखें:

क्या आप जानते हैं कि GST act में कितने तरीक़े के tax लगेंगे।

ज़्यादातर जवाब मिलेंगे 3 तरीक़े के!
CGST, SGST and IGST

क्या यह जवाब सही है।

जी नहीं, यह जवाब बिलकुल सही नहीं है।

GST act में केवल दो तरीक़े के टैक्स लगेंगे।

1. CGST
2. SGST

तो फिर ये IGST क्या है?

IGST सिर्फ़ एक collection mechanism है, जिसके द्वारा inter state supply के टैक्स को एक अलग अकाउंट में park karwaaya जाएगा और फिर इसको विभिन्न राज्यों में predefined फ़ोरमूले के ज़रिए बाँटा जाएगा!

Credit of CGST paid on inputs may be used only for paying CGST on the
output and the credit of SGST paid on inputs may be used only for paying
SGST. In other words, the two streams of input tax credit (ITC) cannot be
cross utilised, except in specified circumstances of inter-State supplies,
for payment of IGST. The credit would be permitted to be utilised in the
following manner:
a) ITC of CGST allowed for payment of CGST;
b) ITC of SGST allowed for payment of SGST;
c) ITC of CGST allowed for payment of CGST & IGST in that order;
d) ITC of SGST allowed for payment of SGST & IGST in that order;
e) ITC of IGST allowed for payment of IGST, CGST & SGST in that
order.

We have separate team for GST to help all of you!

Regards,

CA Lalit Aggarwal,
9999565491

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